Skip to content
EU Parl WatchResearch
Projects

Decision

Business in Europe: Framework for Income Taxation (BEFIT)

Effect
Passed
Result
370 for · 160 against · 107 abstained roll call
Date
13 November 2025, 11:56–11:59
Kind
New EU law · Consultation
More facts (9)
Margin
by a clear majority
Text
Report A-10-2025-0194
Dossier
2023/0321(CNS)
Source
Committee report by Evelyn Regner
Topics
Economy & single market Assigned by a model, not checked by hand.
Votes
28 votes · 16 roll calls · 15 amendments
Requested by
The Left (1 roll call) · ESN (1 roll call)
Sitting
Thursday 13 November 2025
Final vote
180663
More
Cite this page Roll-call results (EP) (opens the official site)
Link to this page
Votes on this decision
Members on the final vote

Result

The final vote and what it means for this kind of decision.

Final vote: 370 for, 160 against, 107 abstained (roll call).

Passed by a clear majority.

Parliament adopted its position on the law.

Before the final vote, MEPs decided on 15 amendments (15 rejected) and 11 parts of the text voted on separately (3 adopted, 8 rejected).

Backed by Greens, S&D, Renew and EPP; opposed by ECR, Patriots and ESN; The Left mostly abstained.

Groups

Members' votes, each counted in the group they belonged to on the day. No vote: in office that day, no position recorded. Majority line: the most common position. Clear line: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided. Cohesion: Agreement Index, 0 = evenly split, 1 = all voted the same (method).
GroupForAgainstAbst.No voteMajority lineClear lineCohesionBar
The LeftFor 0Against 5Abst. 35No vote 6 of 46Majority line AbstainedClear line Abstained Cohesion 0.81
GreensFor 45Against 0Abst. 0No vote 8 of 53Majority line ForClear line For Cohesion 1.00
S&DFor 111Against 4Abst. 8No vote 13 of 136Majority line ForClear line For Cohesion 0.85
RenewFor 51Against 10Abst. 3No vote 11 of 75Majority line ForClear line For Cohesion 0.70
EPPFor 155Against 14Abst. 2No vote 17 of 188Majority line ForClear line For Cohesion 0.86
ECRFor 0Against 49Abst. 22No vote 8 of 79Majority line AgainstClear line Against Cohesion 0.54
PatriotsFor 1Against 47Abst. 28No vote 8 of 84Majority line AgainstClear line Divided Cohesion 0.43
ESNFor 0Against 22Abst. 1No vote 4 of 27Majority line AgainstClear line Against Cohesion 0.93
No groupFor 7Against 9Abst. 8No vote 6 of 30Majority line —Clear line No line Cohesion —

Members who changed group are counted in the group of the day: Branko GRIMS changed group, Elena YONCHEVA changed group, Elisabetta GUALMINI changed group, Ewa ZAJĄCZKOWSKA-HERNIK changed group, Jessika VAN LEEUWEN changed group, Laurent CASTILLO changed group, Lukas SIEPER changed group, Nikola BARTŮŠEK changed group, Nikolas FARANTOURIS changed group, Pina PICIERNO changed group, Roberto VANNACCI changed group, Sander SMIT changed group, Taner KABILOV changed group.

Voted against their group, 69

Members who voted otherwise than a clear line (at least two thirds of the votes cast, at least 10 members voting) of the group they sat in that day. A group without a clear line is divided and not counted.

Countries

The final vote by national delegation.

Votes by country (27 delegations)
Members' votes by country. No vote: in office that day, no position recorded. Cohesion: Agreement Index of the delegation, 0 = evenly split, 1 = all the same; it reflects the mix of groups (method).
CountryForAgainstAbst.No voteCohesion
Austria145010.61
Belgium146200.45
Bulgaria104030.57
Cyprus1302—
Czechia512220.45
Germany61148130.60
Denmark54510.04
Estonia3220—
Spain439260.69
Finland81420.42
France3653460.22
Greece95520.21
Croatia111000.88
Hungary710040.38
Ireland110030.86
Italy27631120.23
Lithuania81110.70
Luxembourg5001—
Latvia5400—
Malta0402—
Netherlands187230.50
Poland2424050.25
Portugal134130.58
Romania206070.65
Sweden311610.33
Slovenia9000—
Slovakia102210.57

Members

Each member’s recorded position on the final roll call, in the group they sat in that day. Filter by country, group, position or name.

Show all 637 members

Debate speakers and how they voted

Members who spoke in the plenary debate on the dossier. Speeches: how many times they took the floor. Final vote: their recorded position on this decision's final roll call.
MemberGroupSpeechesSpokeFinal vote
Roberta METSOLA MaltaEPPSpeeches113 Nov 2025 (verbatim report, official site) No vote recorded
Nicolae ȘTEFĂNUȚĂ RomaniaGreensSpeeches312 Nov 2025 (verbatim report, official site) No vote recorded
Vytenis Povilas ANDRIUKAITIS LithuaniaS&DSpeeches112 Nov 2025 (verbatim report, official site) For
Henna VIRKKUNEN FinlandEPPSpeeches112 Nov 2025 (verbatim report, official site) Not in office
Sebastian TYNKKYNEN FinlandECRSpeeches112 Nov 2025 (verbatim report, official site) Against
Marcin SYPNIEWSKI PolandESNSpeeches112 Nov 2025 (verbatim report, official site) Against
João OLIVEIRA PortugalThe LeftSpeeches112 Nov 2025 (verbatim report, official site) Against
Evelyn REGNER AustriaS&DSpeeches112 Nov 2025 (verbatim report, official site) For

All votes on this decision, 28

In voting order. Result: for–against–abstained (a show of hands has no count). Requested by: the groups that asked for a roll call, a split vote or a separate vote.
No.VoteRecordedResultRequested by
1Amendments by the committee responsible — put to the vote collectively Amendments by the committee responsible – put to the vote collectively Counted373 for, 170 against, 90 abstained Adopted
2Amendment 89 to Article 2 A10-0194/2025 – Evelyn Regner – Article 2 – § 1 – point a – Am 89 Roll call51 for, 509 against, 60 abstained RejectedRequested byroll call: The Left
3Amendment 90 to Article 15 A10-0194/2025 – Evelyn Regner – Article 15 – § 1 – Am 90S Roll call48 for, 521 against, 65 abstained RejectedRequested byroll call: The Left
Show the other 27 votesShow the other 25 votes
Votes on this decision, continued
No.VoteRecordedResultRequested by
2Amendment 89 to Article 2 A10-0194/2025 – Evelyn Regner – Article 2 – § 1 – point a – Am 89 Roll call51 for, 509 against, 60 abstained RejectedRequested byroll call: The Left
3Amendment 90 to Article 15 A10-0194/2025 – Evelyn Regner – Article 15 – § 1 – Am 90S Roll call48 for, 521 against, 65 abstained RejectedRequested byroll call: The Left
Votes on this decision, continued
No.VoteRecordedResultRequested by
4Amendment 91 to Article 42 A10-0194/2025 – Evelyn Regner – Article 42 – § 2 – point b – Am 91S Roll call54 for, 511 against, 64 abstained RejectedRequested byroll call: The Left
5Separate vote on Article 42 Article 42 – § 2 – point b Show of hands Adopted
6Amendment 92 to Article 45 A10-0194/2025 – Evelyn Regner – Article 45 – Am 92S Roll call79 for, 501 against, 53 abstained RejectedRequested byroll call: The Left
7Separate vote on Article 45 Show of hands Adopted
8Amendment 93, adding text after Article 45 A10-0194/2025 – Evelyn Regner – After Article 45 – Am 93 Roll call92 for, 496 against, 46 abstained RejectedRequested byroll call: The Left
9Vote on text inserted after Article 45 Show of hands Rejected
10Vote on text inserted after Article 45 Show of hands Rejected
11Vote on text inserted after Article 45 Show of hands Rejected
12Vote on text inserted after Article 45 Show of hands Rejected
13Vote on text inserted after Article 45 Show of hands Rejected
14Vote on text inserted after Article 45 Show of hands Rejected
15Vote on text inserted after Article 45 Show of hands Rejected
16Amendment 101 to Article 47 A10-0194/2025 – Evelyn Regner – Article 47 – Am 101S Roll call48 for, 520 against, 57 abstained RejectedRequested byroll call: The Left
17Amendment 102 to Article 72 A10-0194/2025 – Evelyn Regner – Article 72 – § 1 – Am 102 Roll call56 for, 486 against, 82 abstained RejectedRequested byroll call: The Left
18Separate vote on Article 72 Article 72 – § 1 Show of hands Adopted
19Amendment 82, adding text after recital 1 A10-0194/2025 – Evelyn Regner – After recital 1 – Am 82 Roll call94 for, 503 against, 36 abstained RejectedRequested byroll call: The Left
20Amendment 83, adding text after recital 1 A10-0194/2025 – Evelyn Regner – After recital 1 – Am 83 Roll call113 for, 493 against, 9 abstained RejectedRequested byroll call: The Left
21Amendment 84 to recital 2 A10-0194/2025 – Evelyn Regner – Recital 2 – Am 84 Roll call123 for, 476 against, 27 abstained RejectedRequested byroll call: The Left
22Amendment 103, adding text after recital 3 A10-0194/2025 – Evelyn Regner – After recital 3 – Am 103 Roll call185 for, 433 against, 14 abstained RejectedRequested byroll call: ESN
23Amendment 85 to recital 6 A10-0194/2025 – Evelyn Regner – Recital 6 – Am 85 Roll call49 for, 506 against, 60 abstained RejectedRequested byroll call: The Left
24Amendment 86, adding text after recital 7 A10-0194/2025 – Evelyn Regner – After recital 7 – Am 86 Roll call97 for, 486 against, 42 abstained RejectedRequested byroll call: The Left
25Amendment 87, adding text after recital 7 A10-0194/2025 – Evelyn Regner – After recital 7 – Am 87 Roll call58 for, 475 against, 97 abstained RejectedRequested byroll call: The Left
26Vote on text inserted after recital 7 Show of hands Rejected
27Amendment 104 to recital 18 A10-0194/2025 – Evelyn Regner – Recital 18 – Am 104 Roll call171 for, 431 against, 18 abstained RejectedRequested byroll call: ESN
28Final vote A10-0194/2025 – Evelyn Regner – Commission proposal Roll call370 for, 160 against, 107 abstained Adopted

Roll calls requested by The Left, ESN.

Text

The text voted on.

Report A-10-2025-0194

AI: What this vote decides Written by AI from the official text — check the source

The BEFIT proposal introduces a common system for calculating the corporate tax base of large cross-border business groups in the EU and for allocating these tax bases among group members.

Parliament adopted its position on the proposed law, approving the Commission proposal as amended.

Parliament calls on the Commission to alter its proposal accordingly and asks the Council to notify Parliament if it intends to depart from the text approved.

Read the text · Report a problem

AI: The text in short Written by AI from the official text — check the source

Parliament's amended version of the proposed Council directive on Business in Europe: Framework for Income Taxation (BEFIT) sets common rules for computing and allocating the corporate tax base of large cross-border groups in the EU.

Read the text · Report a problem

Dossier

Where the dossier stands and its other decisions in plenary.

2023/0321(CNS) · Consultation procedure

Parliament gave its opinion on 13 November 2025. The Council takes the final decision.

Show the 5 steps of the dossier
  1. Referred to committee · 15 January 2024 (done)
  2. Committee work · Report adopted 24 September 2025 (done)
  3. Tabled for plenary · 16 October 2025 (done)
  4. Plenary vote · Adopted 13 November 2025 (done)
  5. Adopted by the Council (to come)

Lead committee: ECON · Rapporteur: Evelyn REGNER (S&D)

Connections

What this decision touches: the procedural chain, the same text, running issues, votes that split the chamber the same way.

Show 16 connections: Running issue: EU competitiveness · Other decisions of the part-session on ECON dossiers · Final votes that split the chamber the same way

Running issue: EU competitiveness

Other decisions of the part-session on ECON dossiers

See all: Other decisions of the part-session on ECON dossiers

Final votes that split the chamber the same way

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink
https://news.eu-parl.st-solutions.dev/decisions/2025-11-13/5
Official sources
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “Business in Europe: Framework for Income Taxation (BEFIT)”. Decision, 13 November 2025. votingId 180663, document A-10-2025-0194, reference 2023/0321(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/decisions/2025-11-13/5 (retrieved 25 September 2026). Official sources: Roll-call votes, sitting of 13 November 2025 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2025-11-13-RCV_EN.html; Results of votes, sitting of 13 November 2025 (European Parliament), https://www.europarl.europa.eu/doceo/document/PV-10-2025-11-13-VOT_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2025-11-13, https://data.europarl.europa.eu/api/v2/meetings/MTG-PL-2025-11-13/decisions?format=application%2Fld%2Bjson (CC BY 4.0).
BibTeX 
@misc{epw-decision-2025-11-13-5,
  author = {{European Parliament}},
  title = {{Business in Europe: Framework for Income Taxation (BEFIT)}},
  year = {2025},
  date = {2025-11-13},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/decisions/2025-11-13/5}},
  url = {https://news.eu-parl.st-solutions.dev/decisions/2025-11-13/5},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Decision. votingId 180663, document A-10-2025-0194, reference 2023/0321(CNS). Official source: https://www.europarl.europa.eu/doceo/document/PV-10-2025-11-13-RCV\_EN.html, https://www.europarl.europa.eu/doceo/document/PV-10-2025-11-13-VOT\_EN.html. Data: EP Open Data API: decisions of the sitting MTG-PL-2025-11-13 (CC BY 4.0)}
}