EU Implementing Regulation on DAC9
On 7 July 2025 the European Commission announced the adoption of an Implementing Regulation aimed at providing the technical solution for the automatic exchange of top-up tax information return between Member States under the Directive on Administrative Cooperation (DAC9).
The new Implementing Regulation lays down a common IT schema which is based on the one developed by the OECD, having the ultimate objective of ensuring that taxpayers comply with their obligations under the Pillar 2 Directive, while also minimising the administrative costs associated with tax compliance.