Omnibus on taxation

5 submissions in the snapshot (4 from organisations), portal total 5. Feedback list on the portal.

4 of 4 organisation submissions analysed; the model reads them as: supports 1 wants changes 3

• Wirtschaftskammer Österreich /WKÖ Business association, AUT model reads as: wants changes source
  • Urge the harmonisation of withholding tax relief procedures, evidence requirements and forms within the EU.

    We also urge harmonisation of withholding tax relief procedures, evidence requirements and forms within the EU.

    machine translation by the Commission, original in DE
  • Provide for an application date much earlier than 1 January 2037.

    In addition, in the interests of the location of the business, provision should be made for a much earlier application than that on 1 January 2037.

    machine translation by the Commission, original in DE
  • Harmonise the Beneficial Owner principle to address current legal uncertainty between Member States.

    We call for harmonisation and review only after the event.

    machine translation by the Commission, original in DE
• Irish Tax Institute Business association, IRL; register: Trade and business associations model reads as: supports source
  • Simplify EU tax rules and reduce compliance burdens for businesses.

    The Institute supports the objective of the Tax Omnibus Directive, together with the proposal for a Recast of the Directive on Administrative Cooperation (DAC), to simplify EU tax rules and reduce compliance burdens for businesses.

  • Consider the attached Position Paper providing specific feedback on the proposed changes.

    The Institute invites the Commission to consider our Position Paper and we are available to answer any queries you may have in this regard.

• EPRA (European Public Real Estate Association) Business association, BEL; register: Trade and business associations model reads as: wants changes source
  • Ensure the interest limitation rules are made uniform, mandatory and inflation-indexed.

    making the interest limitation rules (ILR) uniform, mandatory and inflation-indexed;

  • Exclude exceeding borrowing costs on low-risk third-party loans from the limitation.

    excluding exceeding borrowing costs on low-risk third-party loans from the limitation;

  • Extend the interest limitation rule exemptions to housing, including construction, transformation and renovation.

    and extending the ILR exemptions to housing, including the construction, transformation and renovation of buildings.

• DigitalTrade4.EU Other, EST; register: Other organisations, public or mixed entities model reads as: wants changes source
  • Adopt a targeted approach to reducing cross-border tax compliance burdens using machine-readable electronic evidence and interoperable digital procedures.

    DigitalTrade4.EU proposes a targeted approach to reducing cross-border tax compliance burdens under COM(2026) 560 through the use of reliable, machine-readable electronic evidence and interoperable digital procedures.

  • Utilize the European Business Wallet for business identification, representation, and the secure exchange of supporting information.

    The European Business Wallet could support business identification, representation and the secure exchange of supporting information between companies and tax authorities across Member States.

  • Ensure proportionate and technology-neutral implementation within existing frameworks supported by measurable indicators.

    We recommend proportionate, technology-neutral implementation within the existing IRD, PSD and FASTER frameworks, supported by measurable indicators of administrative burden, processing time, refund delays and business costs.