EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework

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EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework

EU Tax Alert

June 26, 2026

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AustriaBelgiumBulgariaCzech RepublicEstoniaFinlandFranceGermanyHungaryIrelandItalyLatviaLithuaniaLuxembourgNetherlandsPolandPortugalRomaniaSlovakiaSpainSweden
Austria
On 24 June 2026, the European Commission published a landmark tax simplification package introducing wide ranging reforms to the EU direct tax framework.

The proposals form part of a broader effort to reduce administrative burdens, streamline cross border taxation, and enhance the EU’s competitiveness, while maintaining robust anti abuse protections.

Key measures include significant changes to withholding tax rules, the removal of shareholding thresholds under key directives, simplification of interest limitation rules, alignment with Pillar Two, and the introduction of an EU wide R&D tax framework.

The package is expected to deliver substantial compliance savings for businesses operating across the EU, while reshaping how multinational groups structure and manage their tax affairs going forward.

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