On the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
A-10-2025-0002
Committee on Economic and Monetary Affairs · Rapporteur: Aurore Lalucq
- Voted on · Adopted 608–33–8 · See the decision →
- Full procedure 2024/0276
Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.
Parliament approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9).¶ The proposal simplifies reporting obligations for multinational groups under the Pillar 2 Directive by introducing a standard form and information exchange between authorities.¶
Committee position. The rapporteur proposes that Parliament approves the proposal without amendments, given its technical nature and urgency.¶
Key points
- Parliament approves the Commission proposal without amendments.¶
- Calls on the Council to notify Parliament if it intends to depart from the approved text.¶
- Asks the Council to consult Parliament again if it intends to substantially amend the text.¶
- The proposal sets up a system for authorities to exchange information and introduces a standard form for reporting certain tax-related information.¶
- The standard form aligns with that developed by the OECD/G20 Inclusive Framework.
- The simplified rules allow central filing by a designated entity on behalf of the entire group, instead of individual filings by each constituent entity.
- Swift adoption is essential for the simplified rules to apply in time for the first reporting by 30 June 2026.¶
Who is affected
- Multinational enterprise groups and large-scale domestic groups in the EU, which will use the standard form and may benefit from central filing.¶
- Tax authorities in member states, which will exchange information under the new system.
Figures and deadlines
- First reporting due by 30 June 2026.¶
- Central filing will concern approximately 4,000 entities, as opposed to around 180,000 individual filings.
Legal basis: Articles 113 and 115 of the Treaty on the Functioning of the European Union¶