The European Commission has opened a month-long consultation on plans to simplify EU rules on corporate direct taxation, ahead of a proposed “omnibus” directive expected by June 2026.
The initiative follows its Political Guidelines, which set a target of cutting administrative burdens by at least 25% for all businesses and by at least 35% for small and medium-sized enterprises (SMEs) by the end of its mandate, the Commission informed on Tuesday.
The planned directive would bring together changes to several existing EU corporate tax laws, including rules covering interest and royalty payments between companies, cross-border mergers, and tax treatment between parent companies and subsidiaries.
It would also cover the EU’s Anti-Tax Avoidance Directive — which sets minimum standards to prevent companies from using aggressive tax planning — and the bloc’s Tax Dispute Resolution Mechanisms Directive, which sets procedures for resolving certain cross-border tax disputes.
Call for evidence open until 16 March 2026
A “call for evidence” was launched on 16 February 2026 to collect feedback on whether action is needed and to gather information on administrative costs, burdensome procedures, outdated or overlapping rules, and unclear provisions or differences in interpretation, the Commission said.
The Commission added it is seeking views from member states and public authorities, business groups including multinational and SME organisations, non-governmental and civil society organisations, and academics.
Feedback can be submitted until 16 March 2026 via the Commission’s “Have Your Say” website.
