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Recast of European Union rules on administrative cooperation in the field of taxation (DAC)

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Legal Affairs
European Affairs

European Commission consultation

The European Commission has recently launched a call for evidence and a public consultation in view of the revision of the rules on administrative cooperation in the field of taxation (DAC). The DAC is the main piece of EU legislation governing administrative cooperation in direct taxation. This framework provides harmonised tools, including automatic exchange of information (AEOI), which enable Member States’ tax authorities to cooperate efficiently and effectively in combating tax fraud, evasion and avoidance. 

A recent evaluation of the DAC highlighted the need to simplify reporting obligations for stakeholders in order to eliminate potential overlaps, inconsistencies or gaps in reporting, in a way that reduces the administrative burden.

The objectives of this initiative are two-fold: 

  1. To simplify and clarify reporting obligations under the DAC, with the aim of reducing the associated burdens for business stakeholders;

  2. To implement targeted improvements, with the aim of improving the overall functioning of the DAC. 

The public consultation is open until 10 February 2026. 

If you are interested, the Chamber of Commerce invites you to participate directly via the following link: Public consultation.

Any company wishing to share its views or questions on the above-mentioned topic with the Chamber of Commerce is invited to contact juridique@cc.lu.