EU: Public consultation on DAC recast proposal
Consultation period ended on February 10, 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