On the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
ECON-PR-766712
Committee on Economic and Monetary Affairs · Rapporteur: Aurore Lalucq
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.
The draft report approves the Commission proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9), which simplifies reporting obligations for multinational enterprise groups under the Pillar 2 Directive.¶¶¶ It sets up a system for authorities to exchange information and introduces a standard form for reporting, enabling central filing by a designated entity instead of individual filings by each constituent entity.
Committee position. The rapporteur proposes that Parliament approves the proposal without amendments pursuant to a simplified procedure without amendments.¶
Key points
- Parliament approves the Commission proposal without amendments.¶
- Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.¶
- Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament.¶
- The proposal aims to simplify filing and reduce administrative burden for multinational enterprise groups and large-scale domestic groups under the Pillar 2 Directive.¶
- It introduces a system for authorities to exchange information and a standard form for reporting certain tax-related information.
- The simplified rules allow central filing by a designated entity on behalf of the entire group, as opposed to individual filings by each constituent entity.
- Without the proposal, each company in a multinational group would have to file a top-up tax information return in its country of residence.¶
- Swift adoption is essential so the simplified rules apply in time for the first reporting, due by 30 June 2026.¶
- The directive is expected to reduce administrative burden, as central filing will concern approximately 4,000 entities instead of around 180,000.
Who is affected
- Multinational enterprise groups and large-scale domestic groups subject to the Pillar 2 Directive, which will use the standard form and 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.
- Around 180,000 entities would be required to do individual filing in the absence of the directive.
Legal basis: Articles 113 and 115 of the Treaty on the Functioning of the European Union¶