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ARTICLE · 19 SEPTEMBER 2025

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What Does DAC 8 Mean For CASPs?

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The Directive on Administrative Cooperation (DAC) establishes an EU-wide system for automatic exchange of tax information, aiming to boost transparency, prevent tax evasion and avoidance, and promote fair taxation across...

MaltaTechnology
Mariah Mangion
Mariah Mangion
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The Directive on Administrative Cooperation (DAC) establishes an EU-wide system for automatic exchange of tax information, aiming to boost transparency, prevent tax evasion and avoidance, and promote fair taxation across Member States. Since its initial adoption, the directive has been amended multiple times, each time expanding the scope of information shared.

The individual DAC Amendments to date are the following:

What follows is a brief explanation of each DAC amendment.

DAC 1 — Categories of Income and Assets

DAC 1, introduced in 2011, began exchanging data on income, pensions, insurance, property, & later royalties (DAC 7, 2025) and non-custodial dividends (DAC 8, 2026), giving tax authorities visibility into cross-border assets and income to ensure tax fairness.

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