IHTF responds to the EU Tax Omnibus public consultation
The European Commission has launched a public consultation as part of its initiative to simplify EU rules on direct taxation, with a view to preparing an “omnibus” legislative proposal expected by June 2026. The initiative forms part of the Commission’s broader objective to reduce administrative burdens by at least 25% for all businesses and 35% for SMEs, while strengthening EU competitiveness.
The planned tax omnibus aims to streamline, clarify and modernise key EU corporate tax directives, including the Parent‑Subsidiary Directive, Interest and Royalties Directive, Tax Merger Directive, Anti‑Tax Avoidance Directive (ATAD) and the Tax Dispute Resolution Mechanisms Directive. Stakeholders are invited to provide evidence on administrative costs, outdated or overlapping rules, legal uncertainty and divergent national interpretations, particularly in light of developments such as Pillar Two (global minimum tax) and changing economic conditions.
Against this background, the In‑House Tax Forum (IHTF) has provided input to the European Commission’s public consultation on the tax omnibus. This contribution reflects the practical experience and concerns of in‑house tax professionals operating across multiple EU jurisdictions, with a strong focus on legal certainty, proportional compliance and workable simplification.
A sincere thank you to all contributors who shared their insights and expertise. Special thanks to Erik Stessens (Mastercard) for taking the lead in coordinating and driving the IHTF response to this important consultation.
