EU: DAC9 published in official journal
Directive became effective May 7, 2025
The Council Directive (EU) 2025/872 on administrative cooperation to establish a framework for the exchange of Pillar Two information between member states (DAC9) was published in the official journal of the EU on May 6, 2025, and thus became effective on May 7, 2025.
This follows the agreement on the compromise text which occurred on March 11, 2025. Read TaxNewsFlash
Member states must transpose the directive by December 31, 2025. The initial top-up tax reporting deadline is set for June 30, 2026. EU member states that have opted to delay the implementation of the income inclusion rule (IIR) and undertaxed profits rule (UTPR) must also transpose DAC9 by this deadline.
Read a May 2025 report prepared by KPMG’s EU Tax Centre