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On 24 June 2026, the European Commission published a proposal to codify the Directive on Administrative Cooperation, and its eight amendments (i.e. DAC1 through DAC9), into one single legal act (the DAC Recast). The main objective of the DAC Recast is to simplify, clarify and enhance the EU legal framework for administrative cooperation in the field of direct taxation. We will elaborate on the proposed changes for DAC6 and briefly mention other relevant proposed amendments.
The proposal requires Council unanimity and may evolve during negotiations. We are closely monitoring the legislative process and will keep you informed.
Please contact your usual Loyens & Loeff advisor if you have any questions regarding the impact on your compliance framework.
