On Monday 14 April, the EU Council adopted revised rules aimed at extending cooperation and the exchange of information between tax authorities in the area of minimum effective corporate taxation (‘DAC 9’). This adoption follows the political agreement reached by European finance ministers in March (see EUROPE 13597/10).
The purpose of this directive is to implement specific provisions of the Pillar 2 Directive, which transposed the G20/OECD global agreement on international tax reform into EU law (see other news).
The ‘DAC 9’ simplifies tax returns for large companies by allowing a top-up tax information return (TTIR) to be filed centrally, enabling a company to file a single return for the entire group to which it belongs, instead of filing separate returns locally. It also introduces a standard form for filing ‘TTIR’ across the EU, in line with that developed by the inclusive G20/OECD framework.
Member States have until 31 December to comply with this directive. The first top-up tax return must be filed before 30 June 2026.
Read the full directive: https://aeur.eu/f/gen (Original version in French by Anne Damiani)