ETAF responds to AMLA’s consultation on draft RTS on risk assessment
On 25 September 2026, ETAF responded to AMLA’s consultation on the draft RTS about assessing risk profiles for non-financial sector entities under Article 40(2) of Directive (EU) 2024/1640. While supporting the objectives of the EU AML/CFT framework, ETAF stressed that supervision should take into account the diversity existing within the non-financial sector and the specific characteristics of each profession. Tax advisers are not banks; they provide advice and act on behalf of their clients but generally do not carry out payments or monitor accounts. For this reason, ETAF requested that a risk assessment method be developed which corresponds to the actual activities of tax advisers and that considers the specific money laundering and terrorist financing risks they encounter. ETAF also proposed to significantly raise the thresholds for the simplified regime, give more time for assessments and reviews, and concentrate on fewer, more relevant data points that are linked to real risk factors. Finally, more detailed data should only be requested where the initial assessment identifies actual ML/TF risks, allowing supervisors to focus on higher-risk cases rather than extensive data collection from low-risk practices.
European Commission opens several AML infringement cases
On 25 September 2026, as part of its latest infringement package, the European Commission sent letters of formal notice to 18 EU Member States for not fully transposing parts of the sixth Anti-Money Laundering Directive (Directive (EU) 2024/1640). The countries concerned are Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Estonia, Finland, France, Germany, Greece, Lithuania, Luxembourg, the Netherlands, Poland, Portugal, Romania and Spain. The missing provisions relate in particular to access to beneficial ownership registers by competent authorities, self-regulatory bodies, obliged entities and persons with a legitimate interest. The transposition deadline for these provisions was 10 July 2026. According to the Commission, proper implementation is essential to reinforce the EU's framework for combating money laundering and terrorist financing and to ensure transparency on who ultimately owns and controls companies. The Member States concerned have two months to complete transposition and notify the Commission. If their replies are not satisfactory, the Commission may move to the next stage and issue reasoned opinions.
European Commission publishes TIN study
On 22 September 2026, the European Commission's DG TAXUD published an external study on Taxpayer Identification Numbers (TINs) and verification instruments. It will inform the Commission's work on taxpayer identification under the DAC. The study advises against a composite EU TIN (country code plus national TIN, for cross-border reporting only) at this stage. In its assessment, such a TIN would be feasible but would impose significant costs and disruption on tax authorities and reporting entities for little added value, as the issuing country is usually already reported. By contrast, the study finds that a verification tool would fill a clear gap, since TIN-on-the-Web and VIES-on-the-Web cannot confirm cross-border whether a TIN exists and belongs to the taxpayer. The DAC recast already requires the Commission to develop such a tool. The authors propose a central EU gateway connected to national registries. They note that access for tax authorities alone would only catch errors after reporting. Access for reporting entities would allow checks at onboarding or before filing, improving data quality and reducing follow-up requests, which stakeholders identified as a major burden. The study therefore recommends retaining national TINs and developing a proportionate EU verification tool with voluntary access for reporting entities. The full report is available here.
European Commission adopts e-commerce handling fee delegated act
The European Commission adopted on 21 September 2026 its delegated act setting out the amount of the EU-wide handling fee for small parcels to cover the increasing costs customs authorities face when processing these low-value goods, agreed as part of the EU Customs Reform. The delegated act set the fee at €2 per item. To establish the amount, the commission assessed the costs of EU countries’ customs authorities and the evolution in the volume of goods valued at up to €150 released for free circulation within the bloc. The delegated act will now be subject to a 30-day objection period for the European Parliament and the Council.
Cezary Krysiak elected chair of Council’s Code of Conduct Group on Business Taxation
On 22 September 2026, the Council of the EU's Code of Conduct Group on Business Taxation elected Cezary Krysiak, Director of International Tax Policy at the Polish Ministry of Finance, as its Chair, according to media reports. He reportedly was the sole candidate and his two-year mandate is due to take effect immediately. Mr Krysiak succeeds Slovenia's Tina Humar, who resigned as Chair less than four months into her position after her government dismissed her as Director General in the Directorate for the System of Tax, Customs and Other Public Finance Revenues at the Ministry of Finance of Slovenia. The Code of Conduct Group assesses Member States’ tax practices that are harmful to the internal market and carries out the technical work leading to the regular review by the Council of the EU of the EU list of non-cooperative jurisdictions for tax purposes.
Budget talks continue with divisions persisting
On 22 September 2026, the General Affairs Council convened to discuss the Multiannual Financial Framework (MFF) proposal. In a note circulated ahead of the debate, the Irish Presidency asked delegations which three expenditure programmes matter most to them, what adjustments to the new Own Resources package would make it more acceptable, and how open they are to higher GNI-based contributions. Member States remained divided on the MFF's overall size, with several net contributors calling for substantial reductions while others backed the Commission's proposed ambition. On own resources, several delegations showed varying openness to higher GNI-based contributions as a fairer or simpler basis for financing the budget, though some made this conditional on an acceptable expenditure package, while Austria, Denmark, Finland, Malta and the Netherlands reportedly opposed the Corporate Resource for Europe (CORE) levy and Germany criticised proposals it sees as harming EU competitiveness. The Irish Presidency said Member States' interventions would feed into a revised negotiating box to be issued in the coming weeks, ahead of the next European Council on 15 and 16 October, and reiterated its goal of concluding MFF negotiations before the end of 2026.
13 Member States push for systematic simplification by design in EU law-making
On 22 September 2026, the General Affairs Council discussed the state of play on the Omnibus Packages, with the Irish Presidency stressing the need to provide a more open conversation with compromises and retain the ambition set out in the "One Europe, One Market" roadmap. Austria also presented the key elements of a non-paper the country prepared and was co-signed by 12 other Member States on simplification. The signatories are pushing for “simplification by design” to become a more systematic discipline in EU law-making, linking competitiveness to clearer, proportionate and enforceable rules rather than deregulation. Their proposals include reviewing existing obligations before adding new reporting or compliance requirements, prioritising interoperable once-only reporting, and assessing cumulative burdens on businesses and administrations. They also call for sector-by-sector “deep cleaning” of the acquis, mandatory reviews of competitiveness-relevant rules at least every five years, and a dedicated European Implementation and Consolidation Year focused on implementation, repeal, consolidation and enforcement convergence.
MEPs to work on a tax framework for ultra-high-net-worth individuals
The European Parliament is preparing an own-initiative report on a tax framework for ultra-high-net-worth individuals, following earlier work by its Subcommittee on Tax Matters (FISC) on possible minimum effective taxation of very wealthy individuals, including through international cooperation. As a non-legislative procedure, it is intended to set out Parliament's position and recommendations in a resolution. The ECON committee is responsible for the report, with the committee referral announced in Parliament on 17 September 2026. MEP Bruno Gonçalves (S&D) has been appointed rapporteur. The FISC Subcommittee is also scheduled to hold an interparliamentary meeting on the tax framework for ultra-high-net-worth individuals and a potential 28th tax regime for EU companies on 12 October 2026.
Joint DEVE-FISC hearing on fair taxation, illicit financial flows and inequalities in developing countries
On 1 October 2026, the Committee on Development (DEVE) and the Subcommittee on Tax Matters (FISC) will organise a public hearing, bringing together Members and experts from the OECD, the African Tax Administration Forum (ATAF), and civil society (Christian Aid Ireland), to discuss how to promote fair taxation and how to combat tax-related illicit financial flows, as part of the fight against inequalities in developing countries. The hearing will discuss the international architecture for enhancing fair taxation and combatting illicit financial flows, including the Global Forum on tax transparency and the ongoing work on a United Nations Framework Convention on International Tax Cooperation, as well as the existing OECD/G20 Inclusive Framework. Furthermore, the hearing will focus on how effective the EU's development cooperation work has been in supporting fair taxation, combatting illicit financial flows and enhancing domestic resource mobilisation in partner countries.
