The Anti Tax Avoidance Directive

Member States should apply the Anti Tax Avoidance Directive as from 1 January 2019.

On 28 January 2016 the Commission presented its proposal for an Anti-Tax Avoidance Directive as part of the Anti-Tax Avoidance Package. On 20 June 2016 the Council adopted the Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

In order to provide for a comprehensive framework of anti-abuse measures the Commission presented its proposalSearch for available translations of the preceding link on 25th October 2016, to complement the existing rule on hybrid mismatches. The rule on hybrid mismatches aims to prevent companies from exploiting national mismatches to avoid taxation.

In addition to the proposal the Commission also published its Staff Working DocumentSearch for available translations of the preceding link.

The Anti-Tax Avoidance Directive contains five legally-binding anti-abuse measures, which all Member States should apply against common forms of aggressive tax planning.

Member States should apply these measures as from 1 January 2019.

More information: