June 11, 2021
EU's framework for interoperable digital certificates of vaccination, testing and recovery to take effect on July 1
Earlier this week, the European Parliament approved the EU Regulation on a framework for interoperable Digital Certificates of Vaccination, Testing and Recovery (EU Digital COVID Certificates) or (Certificates), to facilitate the safe and free movement of individuals within the EU and associated Member States during the COVID-19 pandemic. The Regulation will come into force in all EU Member States on July 1, and it will include the possibility for Schengen Member States Norway, Iceland, Liechtenstein and Switzerland to join the framework and issue their own digital certificates. The EU is also discussing the possibility of collaborating with "third countries" (i.e., countries outside of the EU and the Schengen Area), such as the United Kingdom and the United States, to set up a system whereby EU Member States would recognize digital certificates issued by participating third countries, and vice versa. The EU Digital COVID Certificate will comply fully with the EU General Data Protection Regulation.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert