As previously reported, the European Commission announced on 7 July 2025 its adoption of the implementing regulation to facilitate the automatic exchange of top-up tax information returns between EU Member States under DAC9.On 17 July 2025, the implementing regulation was published in the Official Journal of the EU, Commission Implementing Regulation (EU) 2025/1325 of 7 July 2025, amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be us…