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European Union: Directive amending CD 2011/16/EU on administrative cooperation in the field of taxation including transparency rules for cryptoasset transactions

Progress

Current status
in grace period
01 Jan 2026 in force
13 Nov 2023 in grace period
17 Oct 2023 adopted
16 May 2023 under deliberation
08 Dec 2022 under deliberation

Scope

Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Government Branch
executive
Government Body
central government
Implementation Level
supranational

Timeline of events

01 Jan 2026
in force

Implemented Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)

On 1 January 2026, the Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8) was implemented. Under the Directive, the Member States were required to adopt laws and regulations implementing the…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
13 Nov 2023
in grace period

Entry into force with a grace period of Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)

On 13 November 2023, the Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8) entered into force with a grace period. Under the Directive, the Member States are required to adopt laws and regu…

Source
Event type law
Action type in force with grace period
Government branch executive
Government body central government
17 Oct 2023
adopted

Adopted Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)

On 17 October 2023, the Council of the European Union adopted the Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8). The primary focus of the Directive lies in enhancing the reporting and automatic…

Source
Event type law
Action type adoption
Government branch executive
Government body central government
16 May 2023
under deliberation

Issued Council position on Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)

On 16 May 2023, the Council of the European Union agreed on its position regarding the Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8). The primary focus of the amendment lies in enhancing the re…

Source
Event type law
Action type passage
Government branch executive
Government body central government
08 Dec 2022
under deliberation

Introduced proposal for new tax transparency rules for cryptoasset transactions

On 8 December 2022, the European Commission issued a Proposal for a Directive amending the existing Directive 2011/16/EU on administrative cooperation in the field of taxation. The Proposal includes new tax transparency rules for entities facilitati…

Source
Event type law
Action type introduction
Government branch executive
Government body central government