Aiming at implementing Directive 2014/107/EU, the law of 18 December 2015 concerning the automatic exchange of information relative to the financial accounts regarding taxes and carrying:

  1. Transposition of Directive 2014/107/EU of the European Council of 9 December 2014 modifying Directive 2011/16/EU as regards the automatic and compulsory exchange of information; and
  2. Modification of the modified law of 29 March 2013 on administrative cooperation in the tax arena.  

The law entered into force on 1 January 2016.