Skip to main content

EU: EC launches infringement procedures for failure to transpose DAC9 and DAC8

Letters for formal notice sent to 10 member states for DAC9 and 12 member states for DAC8

Share
february 13, 2026

The European Commission (EC) on January 30, 2026, announced its decision to launch infringement procedures (by sending letters of formal notice) against 10 member states (Belgium, Bulgaria, Cyprus, Czechia, Greece, Malta, the Netherlands, Portugal, Romania, and Sweden) that had not notified national measures transposing Council Directive (EU) 2025/872 on administrative cooperation to establish a framework for the exchange of Pillar Two information between member states (DAC9) into domestic legislation.

The EC on January 30, 2026, also announced its decision to launch infringement procedures (by sending letters of formal notice) against 12 member states (Belgium, Bulgaria, Cyprus, Czechia, Estonia, Greece, Luxembourg, Malta, the Netherlands, Poland, Portugal, and Spain) that had not notified national measures transposing Council Directive (EU) 2023/2226 on provisions for the exchange of information on cryptoassets (DAC8) into domestic legislation.

Member states were required to transpose both directives by December 31, 2025. The deadline for the member states to reply to the letters of formal notice and complete their transposition is two months. In the meantime, several of the above mentioned member states have published/adopted DAC9 implementing legislation (including the Netherlands and Romania) and DAC8 implementing legislation (including Romania).

Read a February 2026 report prepared by KPMG’s EU Tax Centre

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

KPMG. Make the Difference.


Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Job seekers

Visit our careers section or search our jobs database.

Search now!

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Submit

Office locations

View locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Learn more

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Contact

Headline