Sweden's Ministry of Finance launched a public consultation on 6 July 2026 on the European Commission's proposed recast of the Directive on Administrative Cooperation in taxation (DAC Recast), consolidating eight amendments into a single act while reducing administrative burdens by at least 25%, with comments due by 6 October 2026.
The Swedish government has launched a public consultation on the European Commission’s proposed recast of the Council Directive on administrative cooperation in the field of taxation (DAC Recast) on 6 July 2026.
This European Commission proposal details a significant recast of the Directive on Administrative Cooperation (DAC) to modernise and simplify tax oversight within the European Union. The initiative seeks to reduce administrative burdens for companies by at least 25% while strengthening tools to combat tax fraud, evasion, and avoidance.
The DAC Recast proposal aims to simplify, consolidate, and codify the Directive on administrative cooperation (DAC1) and its eight subsequent amendments (DAC2 to DAC9) into a single legal act. This consolidation is designed to improve legal certainty, enhance consistency, and reduce administrative burdens for businesses and tax administrations.
Here are the detailed insights on the specific measures you highlighted, based on the European Commission’s Explanatory Memorandum:
DAC4/DAC9
Currently, entities face duplicative notification obligations under both Country-by-Country reporting (DAC4) and the central filing of the top-up tax information return (DAC9), which operate on different timelines. The recast addresses this by giving multinational enterprise (MNE) groups the option to file one central notification per group. This group-wide notification will use a common template, follow a harmonised timeline (based on the last day of the MNE group’s fiscal year), and enable one EU-located entity to file on behalf of the entire group, replacing fragmented entity-level filings.
DAC6
The proposal introduces several targeted simplifications:
- Pillar Two exemption: Cross-border arrangements involving entities subject to the Pillar Two global minimum tax rules will be exempt from DAC6 reporting, provided the group’s effective tax rate is not reduced below 15% through related tax benefits.
- Removal of generic hallmarks: The DAC6 generic hallmarks under Category A will be removed due to their limited value and disproportionate reporting burden.
- Extended reporting deadlines: The reporting deadline for intermediaries will be extended from 30 to 90 days, with the reporting period beginning when a legally binding or irreversible implementation step is taken.
DAC7
The proposal eases the burden on platform operators and occasional sellers by adjusting the thresholds for the online sale of goods. The activity threshold (previously 30 transactions) is removed, and the monetary threshold is increased from EUR 2,000 to EUR 3,000.
DAC1
The proposal broadens the scope of information exchanged between Member States by requiring tax authorities to share data available across national government registers and databases, including direct access to anti-money laundering (AML) registers and a new interconnected real estate register containing beneficial ownership information.
Comments on the consultation must be submitted to the Ministry of Finance by 6 October 2026 via email to fi.remissvar@regeringskansliet.se, with copies sent to anders.lenfors@regeringskansliet.se and marcus.sjogren@regeringskansliet.se.
