Council Directive (EU) 2025/872

In force

This text since 7 May 2025law://eu/dir/2025/872/art_2__para_2@2026-11-13

Contents

2.Notwithstanding paragraph 1 of this Article, the Member States that have elected not to apply the IIR and the UTPR pursuant to Article 50(1) of Directive (EU) 2022/2523 shall adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 1, point (1) and points (3) to (11), of this Directive by the day before the end of such election.They shall apply those measures from the day after the day such election ends.Notwithstanding the first subparagraph of this paragraph, the Member States that have elected not to apply the IIR and the UTPR pursuant to Article 50(1) of Directive (EU) 2022/2523 and have elected to apply a qualified domestic top-up tax pursuant to Article 11(1) of that Directive shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive by the day before the first Reporting fiscal year under the election to apply a qualified domestic top-up tax starts. They shall immediately communicate the text of those measures to the Commission.They shall apply those measures from the beginning of the first Reporting fiscal year under the election to apply a qualified domestic top-up tax.When the first Reporting fiscal year referred to in the third subparagraph of this paragraph begins before or on the day this Directive enters into force, the Member States that have elected not to apply the IIR and the UTPR pursuant to Article 50(1) of Directive (EU) 2022/2523 and have elected to apply a qualified domestic top-up tax pursuant to Article 11(1) of that Directive shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately communicate the text of those measures to the Commission.They shall apply those measures from 1 January 2026.When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Directive · Council Directive (EU) 2025/872
Adopted: 14 Apr 2025
In force: 7 May 2025
Made by: Council of the European Union
Official: EUR-Lex 32025L0872 · ELI

Topics

administrative cooperation administrative formalities European tax cooperation exchange of information fraud intra-EU trade multinational enterprise tax evasion tax harmonisation tax law Approximation of laws Taxation

History · 1 version

7 May 2025Reading

Connections

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Cited by 1: Commission Implementing Regulation (EU) 2025/1325
Cites 2: Council Directive (EU) 2022/2523; this act

Defined terms · 6

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General section
means the section of the Top-up tax information return that contains general information on the MNE group as a whole, including its corporate structure and a high-level summary of the application of Directive (EU) 2022/2523, such section being consistent with Section 1 of the standard template for the Top-up tax information return;
Implementing Member State
means a Member State that has implemented either a qualified income inclusion rule (IIR) or a qualified undertaxed profit rule (UTPR), as defined in Article 3, points (18) and (43), respectively, of Directive (EU) 2022/2523, or both, for the given Reporting fiscal year;
Jurisdictional sections
means the sections of the Top-up tax information return that contain information on the detailed application of the qualified IIR, qualified UTPR and qualified domestic top-up tax in respect of each jurisdiction where the MNE group is operating, such sections being consistent with Sections 2 and 3 of the standard template for the Top-up tax information return;
Qualified domestic top-up tax (QDTT)-only Member State
means a Member State that has only implemented a qualified domestic top-up tax, as defined in Article 3, point (28), of Directive (EU) 2022/2523 for the given Reporting fiscal year;
Reporting fiscal year
means the fiscal year to which the Top-up tax information return relates.
Top-up tax information return
means the information return filed by an ultimate parent entity, designated filing entity, designated local entity or constituent entity for which a standard template is set out in Section IV of this Annex;