Dossier · Consultation procedure

Business in Europe: Framework for Income Taxation (BEFIT)

Reference: 2023/0321(CNS) Consultation procedure · consultation
Where it stands: Parliament gave its opinion on 13 November 2025. The Council takes the final decision.
Stage: First reading
Lead committee: Economic and Monetary Affairs ECON

More facts (5)

Rapporteur: Evelyn REGNER
Shadow rapporteurs: 6 members
Decisions in plenary: 1
Last vote: 13 Nov 2025 · Passed
Versions: 4 versions

Rapporteur: Evelyn REGNER
Shadow rapporteurs: 6 members
Decisions in plenary: 1
Last vote: 13 Nov 2025 · Passed
Versions: 4 versions

Cite this page

Legislative Observatory

Link to this page

Where it stands

The steps of this kind of dossier and how far it has come, from the procedure file.

Referred to committee (done) 15 January 2024
Committee work (done) Report adopted 24 September 2025
Tabled for plenary (done) 16 October 2025
Plenary vote (done) Adopted 13 November 2025
Adopted by the Council (to come)

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

People

Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.

Lead committee: Economic and Monetary Affairs ECON
Rapporteur: Evelyn REGNER (S&D)
Shadow rapporteurs: Danuše NERUDOVÁ (EPP), Jaroslava POKORNÁ JERMANOVÁ (Patriots), Gilles BOYER (Renew), Rasmus ANDRESEN (Greens), Manon AUBRY (The Left), Ewa ZAJĄCZKOWSKA-HERNIK (ESN)

Decisions in plenary, 1

Every decision Parliament took on this dossier, newest first.

**Effect**: what the decision did. **Final vote**: for–against–abstained, and how it was recorded.
Date	Decision	Kind	Effect	Final vote
13 Nov 2025	Business in Europe: Framework for Income Taxation (BEFIT)	New laws	Passed	370 for, 160 against, 107 abstained by roll call

Voting grid

Export

Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.

Each group's clear line at the date of the vote: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided; “< 10 voted” when fewer took part. Result: outcome, for–against–abstained (method).

Voting grid of 2023/0321(CNS): one row per roll call, one column per group, then the result.
Vote	The Left	Greens	S&D	Renew	EPP	ECR	Patriots	ESN	Result
13 Nov 2025 Amendment 90 to Article 15	For	Abst.	Against	Against	Against	Against	Against	Against	Rejected48–521–65
13 Nov 2025 Amendment 91 to Article 42	For	Abst.	Against	Against	Against	Against	Against	Against	Rejected54–511–64
13 Nov 2025 Amendment 92 to Article 45	For	Abst.	Against	Against	Against	Against	Divided	Against	Rejected79–501–53
13 Nov 2025 Amendment 93, adding text after Article 45	For	Abst.	Against	Against	Against	Against	Divided	Against	Rejected92–496–46
13 Nov 2025 Amendment 101 to Article 47	For	Abst.	Against	Against	Against	Against	Against	Against	Rejected48–520–57
13 Nov 2025 Amendment 102 to Article 72	For	Abst.	Against	Against	Against	Against	Divided	Against	Rejected56–486–82
13 Nov 2025 Amendment 82, adding text after recital 1	For	For	Against	Against	Against	Against	Divided	Against	Rejected94–503–36
13 Nov 2025 Amendment 83, adding text after recital 1	For	For	Against	Against	Against	Against	Divided	Against	Rejected113–493–9
13 Nov 2025 Amendment 84 to recital 2	For	For	Against	Against	Against	Against	Divided	Against	Rejected123–476–27
13 Nov 2025 Amendment 103, adding text after recital 3	Against	Against	Against	Against	Against	For	For	For	Rejected185–433–14
13 Nov 2025 Amendment 85 to recital 6	For	Abst.	Against	Against	Against	Against	Against	Against	Rejected49–506–60
13 Nov 2025 Amendment 86, adding text after recital 7	For	For	Against	Against	Against	Against	Divided	Against	Rejected97–486–42
13 Nov 2025 Amendment 87, adding text after recital 7	For	Abst.	Against	Against	Against	Abst.	Against	Against	Rejected58–475–97
13 Nov 2025 Amendment 104 to recital 18	Against	Against	Against	Against	Against	For	For	For	Rejected171–431–18
13 Nov 2025 Final vote	Abst.	For	For	For	For	Against	Divided	Against	Adopted370–160–107

13 Nov 2025 Amendment 90 to Article 15

Rejected 48–521–65

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
13 Nov 2025 Amendment 91 to Article 42

Rejected 54–511–64

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
13 Nov 2025 Amendment 92 to Article 45

Rejected 79–501–53

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 93, adding text after Article 45

Rejected 92–496–46

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 101 to Article 47

Rejected 48–520–57

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
13 Nov 2025 Amendment 102 to Article 72

Rejected 56–486–82

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 82, adding text after recital 1

Rejected 94–503–36

The Left

For
Greens

For
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 83, adding text after recital 1

Rejected 113–493–9

The Left

For
Greens

For
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 84 to recital 2

Rejected 123–476–27

The Left

For
Greens

For
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 103, adding text after recital 3

Rejected 185–433–14

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

Against
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Amendment 85 to recital 6

Rejected 49–506–60

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Against
ESN

Against
13 Nov 2025 Amendment 86, adding text after recital 7

Rejected 97–486–42

The Left

For
Greens

For
S&D

Against
Renew

Against
EPP

Against
ECR

Against
Patriots

Divided
ESN

Against
13 Nov 2025 Amendment 87, adding text after recital 7

Rejected 58–475–97

The Left

For
Greens

Abst.
S&D

Against
Renew

Against
EPP

Against
ECR

Abst.
Patriots

Against
ESN

Against
13 Nov 2025 Amendment 104 to recital 18

Rejected 171–431–18

The Left

Against
Greens

Against
S&D

Against
Renew

Against
EPP

Against
ECR

For
Patriots

For
ESN

For
13 Nov 2025 Final vote

Adopted 370–160–107

The Left

Abst.
Greens

For
S&D

For
Renew

For
EPP

For
ECR

Against
Patriots

Divided
ESN

Against

Show all 16 votes (the final votes and the latest other votes are shown: 15)

Add members’ columns

Versions, 4

The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.

Adopted by Parliament13 Nov 2025

Adopted text TA10-0268/2025 TA-10-2025-0268

Compare with tabled for plenary
Tabled for plenary16 Oct 2025

Report A10-0194/2025 A-10-2025-0194

Compare with committee draft
Committee draft12 May 2025

Draft report (ECON) ECON-PR-773162

Compare with committee draft
Committee draft21 Nov 2023

Draft report (ECON) ECON-PR-756215

Each version in short Written by AI from the official text — check the source

Adopted text TA10-0268/2025: Parliament's amended version of the Commission proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) sets common rules for computing a single corporate tax base for groups operating in the internal market.
Report A10-0194/2025: 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.
Draft report (ECON): The draft report approves the Commission proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) with amendments. It lowers revenue thresholds, extends the permanent establishment concept, and introduces a formulary apportionment after 2035.
Draft report (ECON): The draft report approves the Commission proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) as amended, introducing a common corporate tax base and allocation rules for large groups in the EU.

Report a problem

Committee opinions: Draft opinion (BUDG), Opinion (BUDG)

What changed, 3

Between consecutive versions, newest pair first. The overviews are written by AI from the two texts; the comparison shows every change.

Latest Tabled for plenary → Adopted by Parliament Report A10-0194/2025 → Adopted text TA10-0268/2025

AI: What changed Written by AI from the official text — check the source

The versions differ only in formal points and wording: a footnote date is corrected and a paragraph is rephrased without changing substance.

Read the changes · Report a problem

Compare the two versions
Committee draft → Tabled for plenary Draft report (ECON) → Report A10-0194/2025

AI: What changed Written by AI from the official text — check the source

Introduces significant economic presence as a taxable nexus with a EUR 1 million revenue threshold, extending permanent establishment rules. Adds new anti-abuse rules: royalties limitation, controlled foreign company rules, and stricter interest limitation. Replaces the transitional allocation with a permanent formula based on sales, labour, assets, and digital presence, and adds accelerated depreciation. Removes the optional scope for smaller groups and the individual tax return system, simplifying procedures. Other changes are formal or wording: updated references, changed numbers, and rephrased recitals.

Read the changes · Report a problem

Compare the two versions
Committee draft → Committee draft Draft report (ECON) → Draft report (ECON)

AI: What changed Written by AI from the official text — check the source

Adds significant economic presence as a taxable nexus, with a EUR 1 million revenue threshold and implementing acts. Introduces interest, royalty, and CFC limitation rules to curb base erosion, with specific effective tax rate thresholds. Replaces the transitional allocation rule with a permanent formula based on tangible factors from 2035, and adds review requirements. Adds provisions on accelerated depreciation for sustainable assets, loss carry-forward changes, and administrative cooperation requirements. The other changes are formal or wording: updated cross-references, punctuation, and rephrased explanatory statements.

Read the changes · Report a problem

Compare the two versions

Timeline, 11

Every recorded step, newest first, grouped by stage; the latest stage is open.

Plenary stage 4 steps · 16 Oct 2025–13 Nov 2025

13 November 2025

Plenary vote

Sitting of 13 Nov 2025 Adopted text TA10-0268/2025 Report A10-0194/2025
12 November 2025

Debated in plenary

MEPs debated the text in the chamber ahead of the vote.

Sitting of 12 Nov 2025 Council / Commission text C9-0341/2023Report A10-0194/2025
4 November – 12 November 2025

104 amendments tabled for the plenary vote

Groups propose changes to the tabled text; each is voted on before the final vote.

Amendments 1–81 Amendments 82–91 Amendment 92 Amendments 93–102 Amendments 103–104
16 October 2025

Report tabled for plenary

This is the text all MEPs vote on. Political groups can still table amendments to it.

Report A10-0194/2025

Committee stage 7 steps · 21 Nov 2023–24 Sept 2025

24 September 2025

Committee vote: report adopted

ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
16 July 2025

BUDG (Budgets) adopted its opinion

The opinion is attached to the report for the lead committee to consider.

Opinion (BUDG)
13 June 2025

Amendments tabled in committee

Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

Amendments in committee (ECON)
14 May 2025

Draft opinion from BUDG (Budgets)

An associated committee gives its view to the lead committee.

Draft opinion (BUDG)
12 May 2025

Draft report published

The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

Draft report (ECON)
15 January 2024

Referred to the ECON (Economic and Monetary Affairs) committee

The lead committee prepares Parliament’s report.
21 November 2023

Draft report published

The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

Draft report (ECON)

Connections

Texts, decisions, people and other dossiers related to this one.

Texts voted on

Text REPORT on the proposal for a Council directive on Business in Europe: Framework for Income Taxation (BEFIT) Report A10-0194/2025 13 Nov 2025

Other dossiers of the same rapporteur

Dossier Banking Union – annual report 2025 2025/2136(INI) · Own-initiative report 30 Apr 2026 Adopted

Dossiers sharing a running issue

Dossier The role of social, economic and environmental standards in safeguarding fair competition for all aquatic food products and improving food security 2025/2010(INI) · Own-initiative report 17 Sept 2026 Adopted
Dossier Amending Directives 2009/43/EC and 2009/81/EC, as regards the simplification of intra-EU transfers of defence-related products and the simplification of security and defence procurement 2025/0177(COD) · Ordinary legislative procedure 16 Sept 2026 Passed
Dossier Amending Regulations (EC) No 1907/2006, (EC) No 1272/2008, (EU) No 528/2012, (EU) 2019/1021 and (EU) 2021/697 as regards defence readiness and facilitating defence investments and conditions for defence industry 2025/0176(COD) · Ordinary legislative procedure 16 Sept 2026 Passed
Dossier Acceleration of permit-granting for defence readiness projects 2025/0172(COD) · Ordinary legislative procedure 16 Sept 2026 Passed
Dossier Establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077 2025/0590(COD) · Ordinary legislative procedure 16 Sept 2026 Passed

Sources & citation

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

Permalink: https://news.eu-parl.st-solutions.dev/dossiers/2023-0321
Official source: Procedure file (Legislative Observatory, OEIL)
Data source: EP Open Data API: procedure record
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2025). “Business in Europe: Framework for Income Taxation (BEFIT)”. Dossier, 13 November 2025. procId 2023-0321, reference 2023/0321(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2023-0321 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023%2F0321(CNS). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2023-0321 (CC BY 4.0).

BibTeX

@misc{epw-dossier-2023-0321,
  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/dossiers/2023-0321}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2023-0321},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2023-0321, reference 2023/0321(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023\%2F0321(CNS). Data: EP Open Data API: procedure record (CC BY 4.0)}
}