ESEF:
Updated 2025 ESEF Core Taxonomy Published in the Official Journal of the European Union

On 18 March 2026, Delegated Regulation (EU) 2026/283 of the European Commission of 12 December 2025, amending the technical regulatory standards laid down in Delegated Regulation (EU) 2019/815 with regard to the 2025 update of the taxonomy for the European Single Electronic Format (ESEF) was published in the Official Journal of the European Union. This is based on the IFRS Accounting Taxonomy and expands upon it.

Adapted to the Update of the IFRS Accounting Taxonomy

The basis for the adaptation of the ESEF core taxonomy is the update of the IFRS Accounting Taxonomy by the IFRS Foundation in March 2025. This update occurs regularly to, among other things, reflect the publication of new or amendments to existing IFRSs and to make general substantive or technical improvements to the IFRS Accounting Taxonomy.

Applicable for fiscal Years beginning in 2026 or later

The new base taxonomy applies to annual financial reports containing financial statements for fiscal years beginning on or after 1 January 2026. Voluntary early adoption of the new taxonomy is permitted.