EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework

Contemporary office buildings courtyard modern architecture glass facadeContemporary office buildings courtyard modern architecture glass facade

EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework

EU Tax Alert

June 26, 2026

AustriaBelgiumBulgariaCzech RepublicEstoniaFinlandFranceGermanyHungaryIrelandItalyLatviaLithuaniaLuxembourgNetherlandsPolandPortugalRomaniaSlovakiaSpainSweden
AustriaBelgiumBulgariaCzech RepublicEstoniaFinlandFranceGermanyHungaryIrelandItalyLatviaLithuaniaLuxembourgNetherlandsPolandPortugalRomaniaSlovakiaSpainSweden
Austria
On 24 June 2026, the European Commission published a landmark tax simplification package introducing wide ranging reforms to the EU direct tax framework.

The proposals form part of a broader effort to reduce administrative burdens, streamline cross border taxation, and enhance the EU’s competitiveness, while maintaining robust anti abuse protections.

Key measures include significant changes to withholding tax rules, the removal of shareholding thresholds under key directives, simplification of interest limitation rules, alignment with Pillar Two, and the introduction of an EU wide R&D tax framework.

The package is expected to deliver substantial compliance savings for businesses operating across the EU, while reshaping how multinational groups structure and manage their tax affairs going forward.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Services

Business Topics

Key contacts

zoyazalmai@eversheds-sutherland.com

Zoya Zalmai

Partner

Amsterdam, Netherlands

chantalpresilli@eversheds-sutherland.com

Chantal Presilli

Partner

Rotterdam, Netherlands | Amsterdam, Netherlands

Latest Insights

  • legal updates
  • guides and reports
  • legal updates
  • legal updates

Latest News

Latest Events

  • hybrid
  • virtual | November 03, 2026
  • virtual | November 10, 2026
  • virtual | November 11, 2026
Classical stone columns historic building architecture detail

legal updates

October 26, 2026

EU-flags-at-the-European-Commission-Berlaymont-building-cropped

guides and reports

October 23, 2026

An abstract image of a building

legal updates

October 21, 2026

Electricity transmission pylons across rural landscape energy infrastructure power lines

legal updates

October 21, 2026

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.