EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework


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Juristit ja osakkaat Hallinnon ammattilaiset Opiskelijat ja vastavalmistuneet Toimistot Suomi Kansainväliselle sivustolle Valitse paikallinen sivusto Aasia Alankomaat Angola Arabiemiirikunnat Belgia Bulgaria Espanja Etelä-Afrikka Globaali Irak Irlanti Iso-Britannia Italia Itävalta Jordania Latvia Liettua Luxemburg Mauritius Mosambik Portugali Puola Qatar Ranska Romania Ruotsi Saksa Saudi-Arabia Slovakia Suomi Sveitsi Tšekki Tunisia Unkari Viro Yhdysvallat Muu maailma fi Valikko English EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework Etusivu Ajankohtaista Julkaisut Etusivu Ajankohtaista Julkaisut EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework EU Tax Omnibus Proposal: Simplification of EU Direct Tax Framework EU Tax Alert 26. kesäkuuta 2026 ItävaltaBelgiaBulgariaTšekkiViroSuomiRanskaSaksaUnkariIrlantiItaliaLatviaLiettuaLuxemburgAlankomaatPuolaPortugaliRomaniaSlovakiaEspanjaRuotsi ItävaltaBelgiaBulgariaTšekkiViroSuomiRanskaSaksaUnkariIrlantiItaliaLatviaLiettuaLuxemburgAlankomaatPuolaPortugaliRomaniaSlovakiaEspanjaRuotsi Itävalta 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. Eversheds Sutherland takes all reasonable care to ensure that the materials, information and documents, including but not limited to articles, newsletters, reports and blogs (""Materials"") on the Eversheds Sutherland website are accurate and complete. 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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.

Eversheds Sutherland takes all reasonable care to ensure that the materials, information and documents, including but not limited to articles, newsletters, reports and blogs (""Materials"") on the Eversheds Sutherland website are accurate and complete. However, the Materials are provided for general information purposes only, not for the purpose of providing legal advice, and do not necessarily reflect the present law or regulations. The Materials should not be construed as legal advice on any matter.

The Materials may not reflect the most current legal developments. The content and interpretation of the Materials and the law addressed in the Materials are subject to revision.

No representation or warranty, express or implied, is made as to the accuracy or completeness of the Materials and therefore the Materials should not be relied upon. Eversheds Sutherland disclaims all liability in respect of actions taken or not taken based on any or all of the contents of the Materials to the fullest extent permitted by law. The Materials are not intended to be comprehensive or to include advice on which you may rely. You should always consult a suitably qualified Lawyer/Attorney on any specific legal matter.

Any views expressed through the Materials are the views of the individual author and may not reflect the views of Eversheds Sutherland or any other individual Lawyer/Attorney.