Taxation & Accounting

EFAMA discusses all relevant tax topics with importance to the European asset management industry, such as Tax transparency packages or EU FTT, OECD topics including several actions inserted in the Base Erosion and Profit Shifting (BEPS) project, and all kinds of national developments in case they have an impact on regulated EU investment funds. The focus lays on mainstream funds but we may discuss alternative investment fund tax-related issues, if they are of broad relevance.

Related policy positions

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year

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Policy Position

Tax ＆ Accounting

08 April 2026

EFAMA comments on the EC’s public consultation on Omnibus on Taxation

The Commission’s initiative to simplify EU law in direct taxation, with its focus on reducing administrative burdens, eliminating outdated/overlapping rules, and improving consistency and application across Member States, is urgently needed to ensure the EU's competitiveness.

Policy Position

Tax ＆ Accounting

10 February 2026

EFAMA comments on the European Commission’s public consultation on the recast of EU rules on Administrative Cooperation in the field of Taxation

Policy Position

Tax ＆ Accounting

29 July 2024

EFAMA’s statement for the European Commission’s evaluation of the Directive on Administrative Cooperation (DAC)

EFAMA welcomes the launch of this public consultation to evaluate and assess the effectiveness, efficiency and continued relevance of the DAC and its amendments (DAC2 to DAC6), as well as its coherence with other policy initiatives, priorities and the EU added value.

EFAMA's comments on EC’s Pillar Two proposal

With the release of this proposal, the Commission is replicating the OECD / BEPS Inclusive Framework (OECD) Pillar Two Global Anti-Base Erosion (GloBE) Model Rules that came live in December 2021 and addresses how Member States will implement them in a coherent and consistent way across the EU. The work of the Commission and the alignment with the work of the OECD / BEPS Inclusive Framework are to be welcomed.

Policy Position

EFAMA's comments on EC’s Un-Shell proposal

Tax ＆ Accounting

08 April 2022

EFAMA's comments on EC’s Un-Shell proposal

EFAMA fully supports the Commission’s initiatives to fight tax avoidance and aggressive tax planning. The work of the technical teams that acknowledged our industry’s special requirements and the proposal of carve-out rules to protect investment structures and end-investors are, to a certain extent, to be welcomed.

Announcement

Capital Markets

Capital Markets Union

Competitiveness

EU Fund regulation

International agenda

Investor Education

Management Companies

Sustainable Finance

Tax ＆ Accounting

10 November 2021

Thank you to the Investment Management Forum sponsors | Register now!

Register now for our Investment Management Forum next week! High-calibre panels and keynote speakers promise rich, informative and thought-provoking exchanges between European policymakers, investment managers and regulators on

- the Competitiveness of our industry
- the EU retail investment strategy
- the latest in global standards for sustainability reporting
- challenges and opportunities of alternative investment regulations
- the impact of digitalisation on asset management
- and more...

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Related publications

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Publication

Capital Markets

Data

EU Fund regulation

Management Companies

AIFMD

Tax ＆ Accounting

26 November 2020

Asset Management in Europe - An Overview of the Asset Management Industry - November 2020

The report aims to provide a unique and comprehensive set of facts and figures on the state of the industry at the end of 2018 but also to highlight the fundamental role of asset managers in the financial system and wider economy.

Publication