Skip to main content

EU: Public consultation on DAC recast proposal

Consultation period ended on February 10, 2026.

Share
february 13, 2026

The European Commission (EC) in December 2025 launched a public consultation on the proposed recast of the directive on administrative cooperation (DAC). The consultation document requested feedback in particular on DAC4 (country-by-country (CbC) reporting) and its interplay with Pillar Two, DAC6 (mandatory disclosure rules) and DAC7 (reporting obligations on platforms operators).

The consultation period ended on February 10, 2026, and the EC received a total of 60 written responses, including a letter submitted by KPMG member firms in the EU. Key points raised in the KPMG submission included the importance of streamlining the application of the DAC6 rules and simplifying DAC4 and DAC9 notification obligations.

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

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

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.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

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

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

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

Headline