Pillar 2 - DAC 9 Directive on the top-up tax reporting rules and the related exchange of information adopted by the EU Council

Earlier this week (14 April), the EU Council adopted the DAC9 Directive, which introduces reporting rules for top-up tax purposes and outlines principles of  the exchange of information on this tax between EU countries. Among other things, it provides for a standardised tax declaration scheme to be used in the EU and simpler reporting rules. It also establishes rules for the exchange of tax information between EU countries.

Member states will have until the end of 2025 to implement the directive into their local legistlation.

Link: Council adopts rules to extend cooperation and information exchange between tax authorities to minimum effective corporate taxation - Consilium

We will keep you informed of further developments.

Przeczytaj w j. polskim: Pillar 2 – Dyrektywa DAC 9 o zasadach raportowania podatku wyrównawczego oraz wymiany informacji przyjęta przez Radę UE