Proposal for omnibus directive on direct taxation expected by June 2026
The 2026 Commission work programme outlined the European Commission’s intention to propose an omnibus directive in direct taxation by June 2026, with the aim to streamline, enhance and clarify the corporate tax directives (Interest and Royalties Directive (Council Directive 2003/49/EC), the Tax Merger Directive (Council Directive 2009/133/EC), the Parent-Subsidiary Directive (Council Directive 2011/96/EU)), the Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164) and the Tax Dispute Resolution Mechanisms Directive (Council Directive 2017/1852).
As part of this initiative, the European Commission launched a call for evidence to gather feedback.
Have your say – https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/16912-Simplifying-EU-rules-on-direct-taxation-omnibus_en
The feedback deadline is 16 March 2026.