DAC 6 im Tax-Simplification-Package der Europäischen Kommission - echte Vereinfachung oder kosmetische Reform?

On June 24^th, 2026, the European Commission published two new legislative proposals aimed at simplifying the tax framework and reducing tax-related and administrative compliance costs by billions of euros. Alongside the Direct Taxation Omnibus Directive, which, among other measures, proposes the abolition of withholding taxes on dividend, interest, and royalty payments between EU companies as well as amendments to certain ATAD provisions, the European Commission also presented a recast of the DAC, which has meanwhile expanded to encompass nine distinct components. Bernhard Häusler focuses on the question of whether this recast is capable of resolving the long-standing legal concerns and interpretative challenges arising from the mandatory disclosure regime for cross-border tax arrangements under DAC 6.