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
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.
| 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 |
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).
- 13 Nov 2025 Amendment 89 to Article 2
Rejected 51–509–60
- The Left
- For
- Greens
- Abst.
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- Against
- ESN
- Against
- 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
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
Tabled for plenary16 Oct 2025
Report A10-0194/2025 A-10-2025-0194
Committee draft12 May 2025
Draft report (ECON) ECON-PR-773162
Committee draft21 Nov 2023
Draft report (ECON) ECON-PR-756215
AI: 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.
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.
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.
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.
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 TA10-0268/2025Report 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 1–81Amendments 82–91Amendment 92Amendments 93–102Amendments 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.
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.
13 June 2025
Amendments tabled in committee
Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.
14 May 2025
Draft opinion from BUDG (Budgets)
An associated committee gives its view to the lead committee.
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.
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.
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
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Sources & citation
Where the facts on this page come from, and how to cite it.
- Official source
- Data source
- 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?grid=all (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?grid=all}},
url = {https://news.eu-parl.st-solutions.dev/dossiers/2023-0321?grid=all},
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)}
}