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On 24 June 2026, the EU Commission adopted a draft directive proposing amendments to six existing EU directives (the "Tax Omnibus Directive"). The stated purpose of the amendments is to simplify the EU's framework for direct taxation and support the growth and competitiveness of the EU. However, in its current form, the directive more closely resembles a Trojan horse that would further erode the tax sovereignty of EU Member States.
The Tax Omnibus Directive proposes amendments to the following six EU Directives:
- Interest and Royalty Directive (Council Directive 2003/46/EC)
- Parent-Subsidiary Directive (Council Directive 2011/96/EU)
- Tax Merger Directive (Council Directive 2009/133/EC)
- Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164)
- Dispute Resolution Mechanism (Council Directive (EU) 2017/1852)
- Directive on Faster and Safer Relief of Excess Withholding Taxes – FASTER (Council Directive EU 2025/50)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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