COM(2026)308

DAC Recast Directive

Proposal for a COUNCIL DIRECTIVE on administrative cooperation in the field of taxation (recast)

Stage: Commission proposal
Procedure: Directive
Lead DG: DG TAXUD
Last activity: 23 Jun 2026

Summary

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The EU Commission proposes recasting the Directive on Administrative Cooperation (DAC) to consolidate and simplify existing rules for tax information exchange between member states. The recast primarily affects national tax authorities, multinational enterprises, and financial institutions subject to reporting obligations.

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Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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