At its meeting on 7 October 2025, the Government approved the report and motion to Parliament on the amending protocol to the Agreement between the Principality of Liechtenstein and the European Union on the automatic exchange of financial account information to improve international tax compliance (Liechtenstein-EU AEOI Agreement).

In 2016, Liechtenstein introduced the automatic exchange of financial account information (AEOI) in accordance with the OECD's Common Reporting Standard (CRS) as part of its international cooperation in tax matters. Since then, financial markets as well as the services and products offered have continued to evolve. Taking into account past experience and the increasing digitalisation of financial markets, the OECD working group responsible, on behalf of the G20, revised the Common Reporting Standard (Addendum CRS). The revised recommendation on the international standard for the automatic exchange of information in tax matters was adopted by the OECD Council on 8 June 2023.

The automatic exchange of information with EU Member States is carried out on the basis of the Liechtenstein-EU AEOI Agreement. To implement the CRS revision, a corresponding amendment to the Liechtenstein-EU AEOI Agreement was negotiated with the European Commission. The amending protocol to the Liechtenstein-EU AEOI Agreement is scheduled to be signed on 13 October 2025 and is planned to enter into force on 1 January 2026.