On 7 February 2019, the Government of Andorra released a communication document (Link). The automatic exchange applies reciprocally to all member states of the European Union.
In addition, also on 7 February 2019, another communication on non-reciprocal jurisdictions, which have been included in the list of jurisdictions with which automatic exchange of information, takes place in 2019, under the Common Reporting Standard (“CRS”), has been released (Link).
Furthermore, an updated version of the Frequently Asked Questions on the automatic exchange of information (“FAQs”) has been released (Link). The purpose of the FAQs is to provide guidance on the domestic implementation of the AEOI.
More information on the exchange of information in Andorra can be found on the government’s website. This webpage has three different sections: “Exchange upon prior request”, “Automatic exchange” and “Spontaneous exchange” (Link).