Taxation: Call for evidence on simplifying EU rules on direct taxation

The European Commission’s Political Guidelines set out the objective of making business easier and faster in the EU by reducing administrative burdens and simplifying implementation. The Commission has set targets to reduce the administrative burden by at least 25% for all businesses and by at least 35% for SMEs by the end of the mandate. 

In this context, and as outlined in the 2026 Commission work programme, the European Commission intends to propose an omnibus directive in direct taxation by June 2026, with the aim to streamline, enhance and clarify the corporate tax directives (Interest and Royalties Directive (Council Directive 2003/49/EC), the Tax Merger Directive (Council Directive 2009/133/EC), the Parent-Subsidiary Directive (Council Directive 2011/96/EU)), the Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164) and the Tax Dispute Resolution Mechanisms Directive (Council Directive 2017/1852).

This omnibus on taxation will be an integral part of the Commission’s efforts to simplify EU law and will cut red tape for businesses, in order to boost competitiveness and improve the functioning of the EU legislative framework for corporate taxation. 

As part of this initiative, on 16 February 2026, the European Commission launched a call for evidence to gather feedback on the need for action, and collect evidence on issues such as administrative costs, burdensome procedures, outdated or overlapping rules, and any lack of clarity or differences in how rules are interpreted.

All stakeholders concerned are invited to share their views, including Member States and public authorities, business associations, multinational enterprise groups, SME groups, non-governmental and civil society organisations as well as academia.

You are encouraged to provide feedback on this initiative until 16 March 2026 here: 

Simplifying EU rules on direct taxation – omnibus

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