EU Tax Omnibus Directive: what’s changing

tax

By: Monique Pisters, Sasha Kerins

31 Mar 2026 2 min read

The European Commission is preparing an “omnibus directive” on direct taxation, expected in June 2026. This is not a new tax initiative, but an effort to review and streamline how existing EU direct tax rules operate together in practice.
Contents

Over time, measures such as those introduced under ATAD have been layered on top of domestic anti‑avoidance rules, often leading to overlapping obligations, inconsistent definitions and increased compliance burdens for internationally active businesses. Against the backdrop of Pillar Two and the Commission’s broader push to reduce administrative burden, the question is whether this omnibus initiative will deliver real simplification, or simply repackage complexity.

In the video below, Monique Pisters and Sasha Kerins discuss:

  • What the Commission really means by an “omnibus” directive?
  • Why simplification and legal certainty are back on the policy agenda?
  • Where businesses currently feel the most compliance pressure?
  • And what companies should (and should not) be doing at this stage?

Watch the video to learn more about what’s coming, and what it could mean in practice for international operating businesses. You will be fully updated within 10 minutes!

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Authors

  • Monique Pisters

    Monique Pisters is specialised in international tax issues, such as mergers and acquisitions as well as compliance coordination services. Starting from 2019, Monique acts as International Business director for Grant Thornton Netherlands. In this respect she is the first contact point for foreign companies and foreign Grant Thornton offices that wish to receive information about working or establishing in the Netherlands. View Profile

  • Sasha Kerins

    Sasha is a Tax partner advising international businesses on corporate re-organisations, structuring and acquisitions/disposals, as well as supporting her clients around the key day-to-day tax requirements for their businesses. View Profile

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