The Finnish Official Gazette Dec. 1 published Law No. 1044/2025, amending the user information reporting obligations for crypto-asset service providers. The law includes measures: 1) implementing amendments to Directive 2011/16/EU on administrative cooperation in taxation, and repealing Directive 77/799/EEC; 2) specifying the scope of application; 3) listing the forms of cooperation, and the types of income and capital subject to the automatic exchange of information; 4) clarifying the application of financial account information exchange requirements under specified agreements; and 5) specifying the user information reporting obligations for reporting crypto-asset service providers. The law enters into force Jan. 1, 2026. [Finland, ...
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