Introduction to DAC9: Functionality, Reporting Requirements and Deadlines

In this note, the author discusses the latest amendment to the European Commission's Directive on Administrative Cooperation, known as DAC9, which aims to streamline the process for companies to meet their filing requirements under the EU Minimum Taxation Directive (2022/2523). The note analyses DAC9’s objectives, anticipated functionality and the implementation plan. Apart from providing an overview of how DAC9 is expected to operate, attention is given to its content, including the top-up tax information return and the central filing principle. Furthermore, the reporting deadlines and the manner of reporting are examined. Lastly, an overview of the latest political developments on the topic is provided.