Priorities for a pro-growth Tax Omnibus
Position Paper
9 Apr 2026
Tax, simplification

The Tax Omnibus presents a critical opportunity to modernise the EU's tax rules in light of the evolving international framework, notably the implementation of Pillar 2. Many existing directives were designed in response to earlier Base Erosion and Profit Shifting (BEPS) measures and now impose duplicative, fragmented and resource-intensive requirements on businesses. These burdens undermine tax certainty, increase compliance costs and weaken the EU’s attractiveness as an investment destination.

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Simplification is moving. But EU policy still hasn’t seen the complete mindset shift it needs.

Authored by Malte Lohan, CEO, AmCham EU

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