Directive 2025/872 - Amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
Contents
official title
Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2025/872 |
| Regdoc number | ST(2025)6963 |
| Original proposal | COM(2024)497  |
| CELEX number i | 32025L0872 |
| Document | 14-04-2025; Date of adoption |
|---|---|
| Effect | 07-05-2025; Entry into force Date pub. +1 See Art 3 |
| End of validity | 31-12-9999 |
| Transposition | 01-01-1001; Adoption See Art 2.2 01-01-1001; Application See Art 2.2 31-12-2025; Adoption At the latest See Art 2.1 01-01-2026; Application See Art 2.1 ET 2.2 31-12-2027; Adoption See Art 2.3 01-01-2028; Application See Art 2.3 |
Official Journal of the European Union |
EN L series |
2025/872 |
6.5.2025 |
COUNCIL DIRECTIVE (EU) 2025/872
of 14 April 2025
amending Directive 2011/16/EU on administrative cooperation in the field of taxation
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
Council Directive (EU) 2022/2523 (3) implements the agreement reached on 8 October 2021 by the OECD/G20 Inclusive Framework (‘OECD/G20 IF’) on base erosion and profit shifting (‘BEPS’) and closely follows the Global Anti-Base Erosion Model Rules (Pillar Two) of Organisation for Economic Co-operation and Development (OECD) (‘OECD Model Rules’) agreed by the OECD/G20 IF on 14 December 2021. Directive (EU) 2022/2523 introduces a qualified income inclusion rule (‘IIR’) and a qualified undertaxed profit rule (‘UTPR’). That Directive also allows Member States to introduce their own qualified domestic top-up tax (‘QDTT’). |
(2) |
Directive (EU) 2022/2523 already establishes the rules for filing Top-up tax information returns and outlines broadly the information categories to be reported by the multinational enterprise (‘MNE’) groups and large-scale domestic groups covered by that Directive. The tax administrations need those Top-up tax information returns to perform an appropriate risk assessment, to evaluate the correctness of the tax liability and to monitor whether MNE groups and large-scale domestic groups apply the rules established in Directive (EU) 2022/2523 correctly. |
(3) |
It is therefore appropriate to amend Council Directive 2011/16/EU (4) to establish new rules on the automatic exchange of information to facilitate the exchange of information with respect to the Top-up tax information return and thereby establish the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523, in line with the OECD/G20 IF Multilateral Competent Authority Agreement on the Exchange of GloBE Information and its commentary and the GloBE Information Return (‘GIR’) to the extent that such new rules are consistent with the filing obligations laid down in Directive (EU) 2022/2523 and with Union law. |
(4) |
While the general rule is that a constituent entity files a Top-up tax information return with its tax administration (‘local filing’), Directive (EU) 2022/2523 provides a derogation pursuant to which a constituent entity is not obliged to file a Top-up tax information return with its tax administration if a Top-up tax information return has been filed by the ultimate parent entity or by a designated filing entity located in a jurisdiction that has, for the Reporting fiscal year, a qualifying competent authority agreement in effect with the Member State in which the constituent entity is located (‘central filing’). This Directive constitutes such a qualifying competent authority agreement between Member States. |
(5) |
The new rules on automatic exchange of information should enable the central filing of the Top-up tax information return in accordance with Directive (EU) 2022/2523, and may also serve for filing purposes in each jurisdiction that is implementing the OECD Model Rules (‘implementing jurisdiction’) (5). Tax administrations of each relevant Member State should receive the necessary information under the standardised information return. |
(6) |
Member States should take the necessary measures to... |
More
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and the related cases of the European Court of Justice.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.