# PSR Article 92 — Professional secrecy

Textual state: amended_substantial. 73 words changed; 2 paragraphs added

- Current text: Council final compromise text (Council document 8221/26) — not yet law.
- Compared against: COM(2023) 367 final — superseded.
- Classification is mechanical; method: https://paymentslaw.eu/method/
- Editorial review state: not_assessed. Markers are curated and selective, not a complete assessment.

Word-level diff, proposal → compromise: `{+text+}` was inserted, `[-text-]` was deleted.

## Paragraph 1

1. Without prejudice to cases covered by national criminal law, all persons who work or who have worked for competent authorities, and any experts acting on behalf of the competent authorities, shall be bound by the obligation of professional secrecy regarding the information related to investigations conducted by the competent authorities.

## Paragraph 2

2. The information exchanged in accordance with Article 93 shall be subject to the obligation of professional secrecy by both the sharing and recipient authority.

## New paragraph 2a

{+2a. Articles 53 to 61 of Directive 2013/36/EU shall apply mutatis mutandis.+}

## New paragraph 2b

{+2b. This Article shall not preclude the exchange of information between competent authorities and tax authorities in the same Member State, in accordance with national law. Where the information originates in another Member State, it shall only be exchanged as referred to in the first sentence of this paragraph with the express agreement of the competent authorities which have disclosed it.+}