On 5 November 2026, ETAF responded to the public consultation of the European Commission on its proposal for a direct taxation Omnibus, aiming to simplify the EU direct tax framework.
ETAF welcomes the proposal as a shift in EU tax policy from adding new layers of rules towards simplifying existing ones, especially the carve-out of SMEs and in-scope Pillar Two groups from the CFC rules and the deletion of the imported mismatch rule.
ETAF stresses, however, that the success of the Tax Omnibus will depend on its implementation. Simplification must reach businesses in a timely manner and must be applied in the same way across all Member States.
