Fighting the use of shell entities and arrangements for tax purposes
- Stage
- Commission proposal, reached 17 Jun 2021
- Lead DG
- DG TAXUD
- Last activity
- 21 Oct 2025
Where it stands
Latest: Listed for withdrawal in the Commission work programme, 21 Oct 2025.
- 17 Jun 2021
- Inception impact assessment closed: Fighting the use of shell entities and arrangements for tax purposes, 13 responses · Commission
- 27 Aug 2021
- Public consultation closed: Fighting the use of shell entities and arrangements for tax purposes, 47 responses · Commission
- 6 Apr 2022
- Feedback on adopted proposal closed: Fighting the use of shell entities and arrangements for tax purposes, 45 responses · Commission
- 21 Oct 2025
- Listed for withdrawal in the Commission work programme · 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 |
|---|---|---|
| 6 Apr 2022 | 105 |
Summary
GeneratedThe proposed directive establishes EU-wide minimum substance requirements to prevent tax avoidance through shell companies. It primarily affects multinational corporations and holding companies with cross-border activities. Currently at the Commission proposal stage, it requires unanimous Council adoption.
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