EU proposes comprehensive overhaul of DAC framework

skyscrapers upward view symmetry modern corporate architecture cityskyscrapers upward view symmetry modern corporate architecture city

EU proposes comprehensive overhaul of DAC framework

European Commission publishes DAC Recast (COM(2026) 308 final) — major simplification of EU tax transparency rules

July 06, 2026

AustriaBelgiumBulgariaCzech RepublicEstoniaFinlandFranceGermanyHungaryIrelandItalyLatviaLithuaniaLuxembourgNetherlandsPolandPortugalRomaniaSlovakiaSpainSweden
AustriaBelgiumBulgariaCzech RepublicEstoniaFinlandFranceGermanyHungaryIrelandItalyLatviaLithuaniaLuxembourgNetherlandsPolandPortugalRomaniaSlovakiaSpainSweden
Austria
On 24 June 2026, the European Commission published a proposal to recast the Directive on Administrative Cooperation in Taxation (DAC), bringing DAC1 through DAC9 together into a single legislative framework and introducing a range of measures designed to simplify tax transparency and reporting obligations across the European Union.

The proposed reforms include significant changes to DAC6 mandatory disclosure rules, a streamlined notification process for DAC4 and DAC9 reporting obligations, updates to DAC7 digital platform reporting requirements, and the introduction of an EU wide Tax Identification Number (TIN) verification system. The proposal also seeks to reduce duplication, improve consistency between Member States, and ease administrative burdens for businesses while maintaining effective information exchange between tax authorities.

If adopted, the DAC Recast would represent one of the most significant revisions to the EU's tax transparency framework since its introduction in 2011. Multinational groups, intermediaries, tax advisers, digital platform operators, and other reporting entities should consider the potential impact of the proposed changes on their existing compliance and reporting processes.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Services

Business Topics

Key contacts

zoyazalmai@eversheds-sutherland.com

Zoya Zalmai

Partner

Amsterdam, Netherlands

chantalpresilli@eversheds-sutherland.com

Chantal Presilli

Partner

Rotterdam, Netherlands | Amsterdam, Netherlands

meganhall@eversheds-sutherland.com

Megan K. Hall

Partner

Washington, DC, United States

benjones@eversheds-sutherland.com

Ben Jones

Partner

United Kingdom

Latest Insights

Latest News

Latest Events

47006486_l

legal updates

July 20, 2026

Industrials Unpacked #1: Supply Chain Contracts

Modern Building

legal updates

July 17, 2026

EU MISP reforms: ESMA to supervise more firms

grass and trees in a park

legal updates

July 17, 2026

EU Forced Labour Regulation

modern office building glass facade blue sky corporate architecture

legal updates

July 16, 2026

EDPB’s New Guidelines on Anonymisation: A more nuanced approach for the AI ...

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed or affiliated firms and the members of Eversheds Sutherland (Europe) Limited and Eversheds Sutherland (Africa) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global entity. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website. For information on Konexo please also see the Legal Notices page of this