EU: EC launches public consultation on DAC recast proposal
Consultation closes on December 1, 2026.
The European Commission (EC) on October 6, 2026, launched a public consultation on the Directive on Administrative Cooperation (DAC) recast proposal.
The proposal was published on June 24, 2026, and aims to consolidate the various DAC texts (DAC1 to DAC9) into a single cohesive text to improve clarity. In addition, the draft proposes several amendments, which aim to remove duplicate reporting and to streamline the application of certain rules within the existing framework, including updates to notification requirements relating to DAC4 (country-by-country (CbC) reporting) and DAC9 (exchange of global minimum tax information), reporting requirements under DAC6 (EU mandatory disclosure rules) and DAC7 (reporting obligations on platforms operators).
The consultation closes on December 1, 2026.
Read an October 2026 report prepared by KPMG’s EU Tax Centre