This Council Directive (EU) 2025/872, dated 14 April 2025, amends Directive 2011/16/EU concerning administrative cooperation in taxation. The Directive aims to establish new rules for the automatic exchange of Top-up tax information returns to facilitate Member States' compliance with obligations under Directive (EU) 2022/2523. It delineates provisions for local and central filing, sets deadlines for communication between Member States, and outlines the roles of competent authorities in the exchange of information.

The amendment requires Member States to use a standard template for filing Top-up tax information returns and specifies the information categories to be exchanged. It also stipulates that adjustments or corrections of information should be communicated promptly and establishes the first reporting fiscal year for compliance with the new framework. The Directive must be transposed into national laws by 31 December 2025, with implementation commencing from 1 January 2026.