Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC)

What it is, what happened, who decided, what is being done, where to act. · updated 2026-09-02 · Ask about this act →

What it is

Subject matter 1. This Directive lays down the rules and procedures under which the Member States shall cooperate with each other with a view to exchanging information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2. 2. This Directive also lays down provisions for the exchange of information referred to in paragraph 1 by electronic means, as well as rules and procedures under which the Member States and the Commission are to cooperate on matters concerning coordination and evaluation. 3. […]

Article 1 of the act, verbatim Article 1

articles

languages

preparatory documents

270

public submissions

Who decided what, and when

2009-02-02

European Commission

Tabled the proposal — 52009PC0029

Local copy official source

2011-02-15

The adopting institution

The act was adopted and published in the Official Journal.

EUR-Lex

date not recorded

European Parliament committee

Tabled the committee report — A-7-2010-0006

Local copy official source

Every record: lobbyists, meetings, amendments, votes → · All preparatory documents →

How the act has already been changed

Amendments that became law, and how long each took from the Commission's proposal to adoption. This is the answer to "can this be changed at all" — from the EU's own register.

What changed	Proposed	Became law	Took
as regards mandatory automatic exchange of information in the field of taxation 32014L0107	2013-06-12	2014-12-09	545 days
as regards mandatory automatic exchange of information in the field of taxation 32015L2376	2015-03-18	2015-12-08	265 days
as regards mandatory automatic exchange of information in the field of taxation 32016L0881	2016-01-28	2016-05-25	118 days
as regards access to anti-money-laundering information by tax authorities 32016L2258	2016-07-05	2016-12-06	154 days
as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements 32018L0822	2017-06-21	2018-05-25	338 days
32020L0876 32020L0876	—	2020-06-24	—
32021L0514 32021L0514	—	2021-03-22	—
32023L2226 32023L2226	—	2023-10-17	—
32025L0872 32025L0872	—	2025-04-14	—