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EU finance ministers reach political agreement on updated compromise text for Directive introducing tax transparency rules for crypto assets (DAC8)

  • EU finance ministers have reached political agreement on updated compromise text for revising the Directive on administrative cooperation to implement the Organisation for Economic Co-operation and Development’s rules on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard.
  • The rules require reporting as of 2026 by institutions that offer crypto-asset services or electronic money services to customers in the European Union.
  • The rules also update existing automatic exchange of information rules, including provisions targeting advance cross-border rulings of natural persons.

Source EY


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