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2026/0163(CNS)COM(2026)560

Simplification of the Union framework on direct taxation

Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU)2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU

Stage
Commission proposal, reached 25 Jun 2026
Procedure
Directive · Consultation procedure
Lead DG
DG TAXUD
Last activity
29 Jun 2026
5 entries · record as of 14 Sept 2026

Where it stands

Latest: Discussions within the Council or its preparatory bodies, 29 Jun 2026. Next: Feedback on adopted proposal open: Omnibus on taxation, closes 05 Nov 2026, 5 Nov 2026.

  1. 30 Mar 2026
    • Call for evidence closed: Omnibus on taxation, 117 responses · Commission
  2. 25 Jun 2026
    • Adoption by Commission
    • Discussions within the Council or its preparatory bodies
  3. 29 Jun 2026
    • Discussions within the Council or its preparatory bodies
  1. 5 Nov 2026Scheduled
    • Feedback on adopted proposal open: Omnibus on taxation, closes 05 Nov 2026 · Commission
1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

ConsultationFeedback deadlineFeedback received
5 Nov 2026117

Summary

Generated

The Commission proposes to simplify and consolidate EU direct tax directives on interest/royalties, mergers, parent-subsidiary relations, and anti-avoidance. It merges overlapping provisions to reduce compliance burdens for multinational corporations, tax advisors, and national tax authorities. The proposal is at the Commission stage, awaiting Council discussion.

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Sources: EP Legislative Observatory. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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