European Union: sourced answers

EU national schemes

«schemes The EU adopted Directive 2014/49/EU . It requires EU countries to introduce laws setting up at least 1 DGS that all banks must join. Relevant legislation Deposit Guarantee Schemes Directive II (DGSD II) - 2026/804/EU The Deposit Guarantee Scheme Directive II (DGSD II) was adopted on 30 Marc»

Source: finance.ec.europa.eu · source copy as of 2026-10-03

Within Regulation (EU) 2016/1103, normally not: the law chosen or identified by its cascade governs the regime as a whole and does not change merely because the couple relocates.

Different conflict rules may apply outside participating states and to earlier marriages.

«Artículo 22 Elección de la ley aplicable 1. Los cónyuges o futuros cónyuges podrán designar o cambiar de común acuerdo la ley aplicable a su régimen económico matrimonial, siempre que se trate de una de las siguientes leyes: a)la ley del Estado en el que los cónyuges o futuros cónyuges, o uno de ellos, tengan su residencia habitual en el momento de la celebración del acuerdo, o b)la ley del Estado de la nacionalidad de cualquiera de los cónyuges o futuros cónyuges en el momento en que se celebre el acuerdo. 2. Salvo acuerdo en contrario de los cónyuges, todo cambio de la ley aplicable al régimen económico matrimonial efectuado durante el matrimonio solo surtirá efectos en el futuro. 3. Ningún cambio retroactivo de la ley aplicable efectuado en virtud del apartado 2 afectará negativamente a los derechos de terceros derivados de dicha ley.»

Source: boe.es · source copy as of 2026-10-02

«Artículo 69 Disposiciones transitorias 1. El presente Reglamento solo será aplicable a las acciones judiciales ejercitadas, a los documentos públicos formalizados o registrados y a las transacciones judiciales aprobadas o celebradas a partir del 29 de enero de 2019, a reserva de lo dispuesto en los apartados 2 y 3. 2. Cuando la acción se haya ejercitado en el Estado miembro de origen antes del 29 de enero de 2019, las resoluciones dictadas después de esa fecha serán reconocidas y ejecutadas de conformidad con el capítulo IV, siempre que las normas de competencia aplicadas sean conformes a las previstas en el capítulo II. 3. Las disposiciones del capítulo III solo serán aplicables a los cónyuges que hayan celebrado su matrimonio o que hayan especificado la ley aplicable al régimen económico matrimonial después del 29 de enero de 2019.»

Source: boe.es · source copy as of 2026-10-02

«Artículo 21 Unidad de la ley aplicable La ley aplicable al régimen económico matrimonial en virtud de los artículos 22 o 26 se aplicará a todos los bienes incluidos en dicho régimen, con independencia de donde los bienes estén situados.»

Source: boe.es · source copy as of 2026-10-02

«Artículo 26 Ley aplicable en defecto de elección por las partes 1. En defecto de un acuerdo de elección con arreglo a lo dispuesto en el artículo 22, la ley aplicable al régimen económico matrimonial será la ley del Estado: a)de la primera residencia habitual común de los cónyuges tras la celebración del matrimonio, o, en su defecto, b)de la nacionalidad común de los cónyuges en el momento de la celebración del matrimonio, o, en su defecto, c)con la que ambos cónyuges tengan la conexión más estrecha en el momento de la celebración del matrimonio, teniendo en cuenta todas las circunstancias. 2. Si los cónyuges tienen más de una nacionalidad común en el momento de la celebración del matrimonio, solo se aplicarán las letras a) y c) del apartado 1. 3. …»

Source: boe.es · source copy as of 2026-10-02

DAC2 applies from 1 January 2016; exchange is annual within nine months after the calendar year, the first exchange (for 2016) by 30 September 2017.

«regarding taxable periods as from 1 January 2016 concerning a Reportable Account: (a) the name, address, TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence rules consistent with the Annexes, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN(s) of the Entity and the name, address, TIN(s) and date and place of birth of each Reportable Person; (b) the account number (or functional equivalent in the absence of an account number); (c) the name and identifying number (if any) of the Reporting Financial Institution; (d) the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account; …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«annually, within nine months following the end of the calendar year or other appropriate reporting period to which the information relates.’ ; (e) the following paragraph is inserted: ‘7a. For the purposes of subparagraphs B.1(c) and C.17(g) of Section VIII of Annex I, each Member State shall, by 31 July 2015, provide to the Commission the list of entities and accounts that are to be treated, respectively, as Non-Reporting Financial Institutions and Excluded Accounts. Each Member State shall also inform the Commission if any changes in this respect occur. The Commission shall publish in the Official Journal of the European Union a compiled list of the information received and shall update the list as necessary. Member States shall ensure that those types of Non-Reporting Financial Institutions and Excluded Accounts satisfy all the requirements listed in subparagraphs B.1(c) and C.17(g) of Section VIII of Annex I, and in particular that the status of a Financial Institution as a Non-Reporting Financial Institution or the status of an account as an Excluded Account does not frustrate the purposes of this Directive.’ . (3) In Article 20, paragraph 4 is replaced by the following: ‘4. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

In the EU — from 1 January 2026

«The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026. 7. For the purpose of complying with the reporting requirements referred to in paragraph 1, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator. Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI. Member States shall take the necessary measures to require that a Crypto-Asset Operator whose registration has been revoked in accordance with Section V, subparagraph F(7), of Annex VI can be permitted to register again only if it provides to the authorities of a Member State concerned appropriate assurance as regards its commitment to comply with the reporting requirements within the Union, including any outstanding unfulfilled reporting requirements. 8. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«Article 2 1. Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2026. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. By way of derogation from paragraph 1 of this Article, Member States shall adopt and publish, by 31 December 2027, the laws, regulations and administrative provisions necessary to comply with Article 1, point 11, of this Directive and with Article 1, point 16, of this Directive as regards Article 27c(3) and (4) of Directive 2011/16/EU. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2028. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«within nine months following the end of the calendar year to which the reporting requirements applicable to Reporting Crypto-Asset Service Providers relate. The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026. 7. For the purpose of complying with the reporting requirements referred to in paragraph 1, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator. Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

The amended CRS applies in the EU and Switzerland from 1 January 2026

«seit dem 1. Januar 2026 in Kraft ist, zu berücksichtigen. Die neue Version präzisiert insbesondere die technischen Anforderungen im Zusammenhang mit der Verwendung des CRS XML-Schemas 3.0 der OECD. Das CRS XML-Schema 3.0 ist ab dem 1. Januar 2027 zu verwenden. AIA-Publikationen Über uns Das Eidgenössische Finanzdepartement EFD verantwortet die Finanzen und Steuern, aber auch den Zoll und verschiedene Querschnittsleistungen. © EFD / DFF Social Media Folgen Sie @efd_dff auf X Erfahren Sie mehr auf LinkedIn Weitere Informationen Staatssekretariat und Ämter Behörden und Fachstelle Delegierte des Bundes für Mehrsprachigkeit Zugang zu amtlichen Dokumenten Elektronischer Rechtsverkehr EFD-Publikationen Rechtliche Grundlagen Erklärung zur Barrierefreiheit Netiquette Sitemap»

Source: efd.admin.ch · source copy as of 2026-10-03

«Article 2 1. Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2026. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. By way of derogation from paragraph 1 of this Article, Member States shall adopt and publish, by 31 December 2027, the laws, regulations and administrative provisions necessary to comply with Article 1, point 11, of this Directive and with Article 1, point 16, of this Directive as regards Article 27c(3) and (4) of Directive 2011/16/EU. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2028. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

The amended CRS applies in the EU from 1 January 2026 (Directive 2023/2226 art. 2)

«The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026. 7. For the purpose of complying with the reporting requirements referred to in paragraph 1, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator. Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI. Member States shall take the necessary measures to require that a Crypto-Asset Operator whose registration has been revoked in accordance with Section V, subparagraph F(7), of Annex VI can be permitted to register again only if it provides to the authorities of a Member State concerned appropriate assurance as regards its commitment to comply with the reporting requirements within the Union, including any outstanding unfulfilled reporting requirements. 8. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«Article 2 1. Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2026. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. By way of derogation from paragraph 1 of this Article, Member States shall adopt and publish, by 31 December 2027, the laws, regulations and administrative provisions necessary to comply with Article 1, point 11, of this Directive and with Article 1, point 16, of this Directive as regards Article 27c(3) and (4) of Directive 2011/16/EU. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2028. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«within nine months following the end of the calendar year to which the reporting requirements applicable to Reporting Crypto-Asset Service Providers relate. The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026. 7. For the purpose of complying with the reporting requirements referred to in paragraph 1, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator. Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

1 January 2026, first exchange 2027

«The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026. 7. For the purpose of complying with the reporting requirements referred to in paragraph 1, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator. Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI. Member States shall take the necessary measures to require that a Crypto-Asset Operator whose registration has been revoked in accordance with Section V, subparagraph F(7), of Annex VI can be permitted to register again only if it provides to the authorities of a Member State concerned appropriate assurance as regards its commitment to comply with the reporting requirements within the Union, including any outstanding unfulfilled reporting requirements. 8. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«Article 2 1. Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2026. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. By way of derogation from paragraph 1 of this Article, Member States shall adopt and publish, by 31 December 2027, the laws, regulations and administrative provisions necessary to comply with Article 1, point 11, of this Directive and with Article 1, point 16, of this Directive as regards Article 27c(3) and (4) of Directive 2011/16/EU. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2028. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«within nine months following the end of the calendar year to which the reporting requirements applicable to Reporting Crypto-Asset Service Providers relate. The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026. 7. For the purpose of complying with the reporting requirements referred to in paragraph 1, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator. Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

Applies when: company (legal entity)

Art. 3(1)(a) — parent-company status from a minimum holding of 10% in the capital

«Article 5 Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax. Article 6 The Member State of a parent company may not charge withholding tax on the profits which such a company receives from a subsidiary. Article 7 1. The term ‘withholding tax’ as used in this Directive shall not cover an advance payment or prepayment ( précompte ) of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company. 2. This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends. Article 8 1. Member States shall bring into force the laws, regulations, and administrative provisions necessary to comply with this Directive as from 18 January 2012. They shall forthwith inform the Commission thereof. When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«Article 3 1. For the purposes of applying this Directive: (a) the status of parent company shall be attributed: (i) at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions; (ii) under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State; (b) ‘subsidiary’ means that company the capital of which includes the holding referred to in point (a). 2. By way of derogation from paragraph 1, Member States shall have the option of: (a) replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights; …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

Applies when: company (legal entity)

Art. 3(2)(b) — Member States may require an uninterrupted holding of at least 2 years

«Article 5 Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax. Article 6 The Member State of a parent company may not charge withholding tax on the profits which such a company receives from a subsidiary. Article 7 1. The term ‘withholding tax’ as used in this Directive shall not cover an advance payment or prepayment ( précompte ) of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company. 2. This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends. Article 8 1. Member States shall bring into force the laws, regulations, and administrative provisions necessary to comply with this Directive as from 18 January 2012. They shall forthwith inform the Commission thereof. When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02

«Article 3 1. For the purposes of applying this Directive: (a) the status of parent company shall be attributed: (i) at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions; (ii) under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State; (b) ‘subsidiary’ means that company the capital of which includes the holding referred to in point (a). 2. By way of derogation from paragraph 1, Member States shall have the option of: (a) replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights; …»

Source: eur-lex.europa.eu · source copy as of 2026-10-02