BEFIT: Harmonizing European Corporate Taxation

by name voted on 13.11.2025

Summary

The BEFIT proposal introduces a common EU framework for calculating business income tax. It aims to simplify rules, combat tax avoidance, and address the digital economy through unified standards.

10 13.11.2025

Report

economy

finance

taxation

european union

business and competition

public finance and budget policy

Key points

The proposal aims to create a unified approach for calculating the taxable base of businesses across all EU Member States.
A new rule would recognize a 'significant economic presence' as a basis for taxation, specifically targeting the digital economy.
A transition period for the new tax allocation rules is planned to run from July 2028 until June 2033.
The framework encourages investments in green technology, digitalization, and defense through special accelerated depreciation rules.

Vote

PPE

S&D

PfE

ECR

Renew

Verts/ALE

The Left

NI

ESN

Total

Speeches

9 Speeches in total

Pro

Contra

Vytenis Povilas ANDRIUKAITIS

Vytenis Povilas ANDRIUKAITIS

S&D

1:12 min

24. Business in Europe: Framework for Income Taxation (BEFIT) * (short presentation)

4:15 min

24. Business in Europe: Framework for Income Taxation (BEFIT) * (short presentation)

Documents (PDFs)

DRAFT BUDGETARY ASSESSMENT on the proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) BUDGETARY ASSESSMENT on the proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) DRAFT REPORT on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) DRAFT REPORT on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) REPORT on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) Opinion on Business in Europe: Framework for Income Taxation (BEFIT) Business in Europe: Framework for Income Taxation (BEFIT) Follow up to T10-0268/2025

These raw data are provided by the Open Data Portal of the European Union (data.europa.eu) and are licensed under ODC-BY 1.0.