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Czech Republic, Denmark, Finland and Italy: Positions on omnibus proposal to simplify EU direct taxation rules

Summary of positions of Czech Republic, Denmark, Finland, and Italy on the tax omnibus

October 19, 2026

The KPMG EU Tax Centre compiled a summary of positions—from the Czech Republic, Denmark, Finland, and Italy—concerning the omnibus proposal to simplify the EU direct taxation rules (“tax omnibus”).

Czech Republic

The Committee on European Affairs of the Czech Chamber of Deputies on September 29, 2026, sent the European Commission (EC) a reasoned opinion on certain provisions of the tax omnibus. While supporting the objective of tax simplification, the committee raised concerns regarding several elements of the proposal. Read an October 2026 report

Denmark

The Danish Ministry of Taxation on September 30, 2026, sent a memo on the tax omnibus to the Danish Parliament's European Affairs Committee. The memo sets out the Danish Government's preliminary position. Overall, the government supports the proposal's aim of simplifying EU direct tax rules and reducing administrative burdens. However, it is concerned about the expected revenue losses and about member states' ability to tackle aggressive tax planning. Read an October 2026 report

Finland

The Finnish government on September 3, 2026, sent a letter to the Finnish Parliament setting out its position on the tax omnibus. The government supports simplifying the rules and reducing administrative burdens. However, it stressed that the changes should be balanced against the need to combat tax avoidance and should not lead to significant revenue losses. It also noted that several elements of the proposal appear to narrow the tax base rather than simply reduce administrative burdens. Read an October 2026 report

Italy

The Italian Ministry of Economy and Finance (MEF) on October 6, 2026, sent the Italian Parliament its report on the tax omnibus. The MEF supports the aim of simplification and considers that it serves the national interest. However, it noted that several provisions appear to go beyond the stated objective of reducing administrative burdens. In its view, simplification should not weaken protection against tax avoidance, should limit the impact on national tax revenue, and should leave Member States some tax policy choices. Read an October 2026 report

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