Council adopted DAC9. Information exchange Pillar 2

On 14 April 2025, the Council adopted a directive (DAC9) that will extend cooperation and information exchange in the area of minimum effective corporate taxation.The objective of this directive is to put into operation specific provisions of the Pillar 2 Directive that implemented in the EU the G20/OECD global agreement on international tax reform. Member States will have to adopt and publish the laws, regulations and administrative provisions necessary to comply with this directive by 31 December 2025. The first top-up tax reporting is due by 30 June 2026.