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Estonia · Law · SE

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Act on Amendments to the Tax Information Exchange Act, the Tax Organization Act and the Income Tax Act (Transposition of the Administrative Cooperation Directive)

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

19 January 2026

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AVALDATUD_RIIGITEATAJAS

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25 March 2026

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Summary

The law is being amended to strengthen tax administrative cooperation and exchange of information between tax authorities of EU member states. With the bill, the amendments to the directive on administrative cooperation are adopted into Estonian law, which must be implemented from January 1, 2026. When the law enters into force, the taxation of crypto-assets will become transparent. A reporting obligation for cryptocurrency exchange and transfer transactions and large-scale retail payment transactions is established for cryptocurrency service providers about. The information must be submitted to the tax authority as aggregate data. Among other things, it enables the automatic exchange of information between tax authorities. The bill does not change the rules for taxation of income from crypto-assets. The amendment extends the scope of automatic information exchange of financial accounts to e-money products and digital currencies of central banks. At the same time, the content of the reporting is specified so that the information provided is more evenly structured and more usable.

Machine translation from Estonian. The official text remains authoritative.

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