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Invest Europe

Position Paper on possible recast of DAC6 and ATAD3

Positions & consultation responses

10 Feb 2026

Invest Europe welcomes the opportunity to contribute to the evaluation and recast of the DAC6 and the potential integration of the Unshell Directive (ATAD3) into a simplified framework. While recognising that DAC plays an important role in enhancing tax transparency and combating aggressive cross-border tax planning, Invest Europe highlights that the current application of DAC6 across Member States is fragmented and imposes disproportionate administrative burdens on intermediaries and investors.

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Policy Taxation Business taxation Transparency Positions & consultation responses
Th Key Policy Areas
Position paper
PDF: 0.21 MB

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