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
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.
- 30 Mar 2026
- Call for evidence closed: Omnibus on taxation, 117 responses · Commission
- 25 Jun 2026
- Adoption by Commission
- Discussions within the Council or its preparatory bodies
- 29 Jun 2026
- Discussions within the Council or its preparatory bodies
- 5 Nov 2026Scheduled
- Feedback on adopted proposal open: Omnibus on taxation, closes 05 Nov 2026 · Commission
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.
| Consultation | Feedback deadline | Feedback received |
|---|---|---|
| 5 Nov 2026 | 117 |
Summary
GeneratedThe 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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A first draft
Sources: EP Legislative Observatory. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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