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Non-Resident Taxation Manual (January 2023)

Annex V. EU and EEA countries with which there is legislation on mutual assistance on exchange of tax information

INTRASTAT EU Regulations

  • Germany
  • Austria
  • Belgium
  • Bulgaria (2)
  • Czech Republic (1)
  • Cyprus (1)
  • Croatia (3)
  • Denmark
  • Slovakia (1)
  • Slovenia (1)
  • Spain
  • Estonia (1)
  • Finland
  • France
  • Greece
  • Hungary (1)
  • Ireland
  • Italy
  • Latvia (1)
  • Lithuania (1)
  • Luxemburg
  • Malta (1)
  • Netherlands
  • Poland (1)
  • Portugal
  • United Kingdom (5)
  • Romania (2)
  • Sweden

Other European Economic Area (EEA) countries with which there are rules on mutual assistance on exchange of tax information (4).

  • Iceland
  • Norway
  • Liechtenstein (with effect from 11 July 2021, date of entry into force of Law 11/2021 of 9 July on measures to prevent and combat tax fraud)

Notes:

(1) Member States of the European Union as of 1 May 2004.(back-Czech Republic) (back-Cyprus) (back-Slovakia) (back-Slovenia) (back-Estonia) (back-Hungary) (back-Latvia) (back-Lithuania) (back-Malta) (back-Poland)

(2) Member States of the European Union as of 1 January 2007.(back-Bulgaria) (back-Romania)

(3) Member State of the European Union as of 1 July 2013.(Go back)

(4) The European Economic Area (EEA) consists of the members of the European Union plus Iceland, Norway and Liechtenstein.

Until 10 July 2021, regulatory references were made to other EEA countries with which there is an effective exchange of tax information.

The regulations in force until 10 July 2021 (section 4 of the First Additional Provision of Law 36/2006, of 29 November, on measures for the prevention of tax fraud, in the wording prior to the amendment introduced by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud) included a definition of effective exchange of tax information:

There is an effective exchange of tax information with those countries or territories that are not considered tax havens, to which it is applicable:

  1. An agreement to avoid duplicate international taxation with an information exchange clause, provided that the agreement does not expressly establish that the level of tax information exchange is insufficient for the purposes of this provision.
  2. An agreement to exchange tax information,
  3. The Convention on Mutual Administrative Assistance in Tax Matters of the OECD and the Council of Europe as amended by the 2010 Protocol.

Liechtenstein, although a member of the EEA, was excluded from the list of "Other EEA countries with effective exchange of tax information" because its status as a tax haven meant that it fell outside the definition of "effective exchange of tax information".

With effect from 11 July 2021 (date of entry into force of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud), the wording of the first Additional Provision of Law 36/2006, of 29 November, on measures for the prevention of tax fraud, is amended to read "definition of non-cooperative jurisdiction" and the definition of "effective exchange of tax information" that appeared in paragraph 4 of the previous wording is deleted and a tenth Additional Provision is added which states that "the regulatory references made to States with which there is an effective exchange of tax information or in tax matters, shall be understood to be made to States with which there are regulations on mutual assistance in matters of exchange of tax information in the terms xml-ph-0004@deepl.i.

For the purposes of Law 58/2003 on General Taxation, mutual assistance shall be understood to mean the set of assistance, collaboration, cooperation and other actions of a similar nature that the Spanish State provides, receives or develops with the European Union and other international or supranational entities, and with other States by virtue of the regulations on mutual assistance between the Member States of the European Union or within the framework of agreements to avoid double taxation or other international agreements.

In relation to Liechtenstein, the following legislation is in force on the exchange of tax information:

  • Council Decision (EU) 2015/2453 of 8 December 2015 on the conclusion, on behalf of the European Union, of the Protocol amending the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.

    Under the Agreement, Liechtenstein and EU Member States will automatically exchange information on the financial accounts of their respective residents from 2017 onwards.Similarly, Article 5 of the Agreement provides for the exchange of information upon request.

  • Liechtenstein signed the OECD Convention on Mutual Administrative Assistance in Tax Matters on 21 November 2013, deposited the instrument of ratification on 22 August 2016 and it entered into force on 1 December 2016.The Convention provides for the three types of information exchange:upon request, automatic and spontaneous.

It can therefore be concluded that Liechtenstein, despite continuing to be a tax haven (non-cooperative jurisdiction) in accordance with the list of tax havens set out in RD 1080/1991, has regulations on mutual assistance on the exchange of tax information under the terms set out in the General Tax Law and meets the requirements to be considered, in accordance with the new terminology (it is no longer a requirement not to be considered a tax haven) a State with which there are regulations on mutual assistance on the exchange of tax information.(Go back)

(5) EU Member State until 31 January 2020.(Go back)