Glossary / D
DAC8
The eighth amendment to the EU Directive on Administrative Cooperation, extending tax-information reporting to crypto-assets.
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- 12 · XI · 2026
The eighth amendment to the EU Directive on Administrative Cooperation, extending tax-information reporting to crypto-assets.
What the term does and does not tell you
It concerns information and cooperation, not one uniform EU tax rate. Reporting-entity duties and a company’s own domestic tax obligations should be assessed separately. The framework applies from 1 January 2026.
Use it in the working file
Record the actual entity, asset, service and date alongside the term. A label alone is not an eligibility decision or a complete description of legal rights.
Sources & scope
Research snapshot: 12 November 2026. The dated rule, its scope and the legal entity matter. Open the primary source before acting.
- European Commission: DAC8 — tax transparency for crypto-asset transactionsOfficial tax-policy explanation
- EUR-Lex: Council Directive (EU) 2023/2226 — DAC8EU legislation