ARTICLE · 23 MAY 2025

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EU Agrees New Rules To Streamline Global Minimum Tax Reporting

Grant Thornton Malta

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On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9.

European UnionTax

On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9. The new rules introduce a reporting and information exchange framework designed to implement the OECD's global minimum tax (Pillar Two) efficiently and consistently across EU Member States.

DAC9 - Who is in Scope?

The DAC9 framework applies to multinational enterprise (MNE) groups and large-scale domestic groups that are subject to the OECD's Pillar Two minimum tax rules. Broadly, this includes any group with annual consolidated revenue of €750 million or more in at least two of the four preceding fiscal years, as determined based on the financial accounting standards used in the group's consolidated financial statements.

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