On 14 April 2025, the Council of the EU adopted a directive, called DAC9, that amends the existing EU's directive on administrative cooperation for a ninth time and aims to facilitate compliance with the filing obligations under the Pillar Two directive.
The objective of DAC9 is to implement specific provisions regarding the “Top-up tax information return”, also called “GloBE Information Return”, as outlined in the Pillar Two directive that implemented the G20/OECD global agreement on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU.
Member States are required to adopt and publish the necessary laws, regulations and administrative provisions to comply with DAC9 by 31 December 2025.
In the article below, the key aspects introduced by DAC9 are outlined by our Tax Partner, Andreas Medler and our Chief Knowledge Officer, Marie Bentley.