Establishing the 'Fiscalis' programme for cooperation in the field of taxation

In “An Economy that Works for People”

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On 8 June 2018, the European Commission tabled a proposal for a Regulation establishing the 'Fiscalis' programme for cooperation in the field of taxation as part of the Multiannual Financial Framework (MFF) for the years 2021-2027. The proposal's aim is to replace the Fiscalis 2020 programme (Regulation 1286/2013).

The proposal for the new ‘Fiscalis’ programme provides mechanisms, means as well as the necessary funding aiming to support tax policy and to improve cooperation between tax authorities.

It has the following general objectives:

  • to support tax authorities and taxation to enhance the functioning of the single market,
  • to foster the Union competitiveness,
  • to protect the financial and economic interests of the European Union and its Member States.

and specific objectives:

  • to support tax policy and tax cooperation,
  • to build administrative capacity, including human competency,
  • to support the development and operation of the European electronic systems.

The proposed budget will mainly be spent on IT infrastructure, as tax cooperation needs a communication network that allows national administrations to exchange information securely.

The proposal is subject to the ordinary legislative procedure, requiring support in both Council and Parliament.

A provisional agreement was reached between Parliament and Council in March 2021. The financial envelope for the implementation of the programme for the 2021-2027 period will be €269 million in current prices, up from €223.2 million in the 2014-2020 period. Parliament and Council both officially supported the agreement in May 2021, enabling the regulation to enter into force with retroactive effect, from 1 January 2021. The final act was published in the Official Journal on 28 May 2021.


Author: Pieter Baert, Members' Research Service,

As of 20/10/2023.