The European Commission has sent formal notices to several Member States for failing to fully implement DAC8 on crypto-asset transparency and DAC9 on GloBE information exchange, urging timely compliance to enhance tax transparency and combat tax avoidance.
The European Commission issued formal notices to 12 Member States for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9) on GloBE information returns in its January 2025 infringements package issued on 30 January 2026.
Commission calls on Member States to fully implement the new tax transparency and information exchange rules on crypto-assets
The European Commission decided to open infringement procedures by sending a letter of formal notice to 12 Member States – Belgium, Bulgaria, the Czech Republic, Estonia, Greece, Spain, Cyprus, Luxembourg, Malta, the Netherlands, Poland and Portugal for failing to fully transpose Directive (EU) 2023/2226.
This Directive amends the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU) to enable tax transparency and information exchange regarding crypto-assets and to enhance the information exchanges regarding financial accounts. The timely and full implementation of the rules of the Directive by all Member States is key to achieving greater tax transparency and combating tax avoidance and evasion in investment income.
The Commission is therefore sending a letter of formal notice to Belgium, Bulgaria, Czechia, Estonia, Greece, Spain, Cyprus, Luxembourg, Malta, the Netherlands, Poland and Portugal which now have two months to respond, complete their transposition and notify the Commission. In the absence of a satisfactory response, the Commission may decide to issue a reasoned opinion.
Commission calls on Member States to fully implement the new information exchange rules on administrative cooperation in the field of taxation
The European Commission decided to open infringement procedures by sending a letter of formal notice to 10 Member States – Belgium, Bulgaria, Czechia, Greece, Cyprus, Malta, the Netherlands, Portugal, Romania and Sweden for failing to fully transpose Directive (EU) 2025/872, which amends the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU).
The Directive requires the Member States to fully implement the new information exchange rules on administrative cooperation in the field of taxation.
The Commission is therefore sending a letter of formal notice to Belgium, Bulgaria, the Czech Republic, Greece, Cyprus, Malta, the Netherlands, Portugal, Romania and Sweden, which now have two months to respond, complete their transposition and notify the Commission. In the absence of a satisfactory response, the Commission may decide to issue a reasoned opinion.
