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Vote in the European Parliament

Business in Europe: Framework for Income Taxation (BEFIT)

Evelyn Regner – After Article 45 – Am 93
Date: 13.11.2025·Reference: A10-0194/2025
Rapporteur: Evelyn Regner
multinational enterprisetax collectiontransnational corporationbasis of tax assessmentparent companysingle marketcorporation taxgroup of companiestax evasionEuropean tax cooperationtax harmonisationtax law

Overall Result

Rejected
  • 92 For
  • 496 Against
  • 46 Abstention
  • 84 Did not vote
Amendment— You are viewing a sub-vote (amendment) of the main vote.Amendment 93 · Tabled by The LeftView amendment at the EP ↗
Amendment wording

Tabled by Manon Aubry, Pasquale Tridico

Added: Article45a Allocation rule based on tangible factors 1. As of 1 July 2027, the BEFIT tax base shall be allocated to the BEFIT group members in each tax year on the basis of the following formula, which gives equal weight to the factors of sales, labour and assets set out in Articles 45b to 45h: Share A = (SalesA / (3 * SalesGroup) + PayrollA / (6 * PayrollGroup) + Number of EmployeesA / (6 * Number of EmployeesGroup) + AssetsA/ (3* AssetsGroup) ) * Consolidated Tax Base 2. The consolidated tax base of a BEFIT group shall be shared only where it is a positive amount. 3. The calculations for sharing the consolidated tax base shall be done at the end of the tax year of the BEFIT group. 4. A period of 15 days or more in a calendar month shall be considered to be a whole month. 5. When determining the apportioned share of a BEFIT group member, equal weight shall be given to the factors of sales, labour and assets.

Wording as published by the EP, in English. PE778.803

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Status and procedure

Outcome as recorded by the European Parliament.

Vote held on
Latest recorded step
Plenary · (393 days ago)
Next scheduled step
No further step is scheduled in the source.

Procedure timeline

2023/0321(CNS) · CNS

Recorded procedure activities. These do not establish whether a law has entered into force.

  1. Recorded: Committee stage55 days until the next step
  2. Recorded: Referral483 days until the next step
  3. Recorded: Committee stage157 days until the next step
  4. Latest recorded: Plenary393 days since this step began
Recorded activities (17)
  1. Committee report tabled
  2. Referral to committee
  3. Committee report tabled
  4. Committee opinion tabled
  5. Committee amendments tabled
  6. Committee opinion adopted
  7. Committee report adopted
  8. Tabling for plenary
  9. Tabling for plenary
  10. Tabling for plenary
  11. Tabling for plenary
  12. Tabling for plenary
  13. Tabling for plenary
  14. Plenary debate
  15. Text amended in plenary
  16. Plenary vote
  17. Plenary vote results
Scheduled activities (not confirmation of completion)
  1. Plenary debate
  2. Plenary vote

Procedure file (OEIL) · European Parliament data
Retrieved:

Sources

Roll-call minutesParliament documentProcedure file (OEIL)

Data: EP Open Data API

What is this about?

  • This directive proposes a unified framework for corporate taxation in the EU to standardize the calculation of tax bases across member states.
  • It seeks to reduce compliance costs, prevent tax avoidance, and eliminate distortions caused by varying national tax systems.
  • The initiative aligns with international standards, such as OECD/G20 agreements, to ensure coherence in global taxation.
  • Companies operating cross-border would benefit from simplified rules and a consolidated tax base, while member states retain sovereignty over tax rates.
  • A formula-based allocation mechanism is envisioned to distribute taxable profits fairly among countries where economic activity occurs.
Source: Explanatory Statement (AI Generated)

Vote by political group

How the political groups voted

Non-attached Members (NI)
For12
  • 12For
  • 8Against
  • 3Abstention
  • 7Did not vote
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Patriots for Europe (PfE)
For28
  • 28For
  • 48Against
  • 0Abstention
  • 8Did not vote
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The Left in the European Parliament (GUE/NGL)
For37
  • 37For
  • 2Against
  • 0Abstention
  • 7Did not vote
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Progressive Alliance of Socialists and Democrats (S&D)
For12
  • 12For
  • 111Against
  • 0Abstention
  • 13Did not vote
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European Conservatives and Reformists (ECR)
For1
  • 1For
  • 69Against
  • 0Abstention
  • 9Did not vote
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Greens/European Free Alliance (Greens/EFA)
For1
  • 1For
  • 2Against
  • 43Abstention
  • 7Did not vote
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Europe of Sovereign Nations (ESN)
For1
  • 1For
  • 21Against
  • 0Abstention
  • 5Did not vote
View details
European People's Party (EPP)
For0
  • 0For
  • 172Against
  • 0Abstention
  • 16Did not vote
View details
Renew Europe (Renew)
For0
  • 0For
  • 63Against
  • 0Abstention
  • 12Did not vote
View details

Members

Showing 10 of 718

Vote Position
NameCountryGroupVote Position
Séverine WerbrouckSéverine Werbrouck
FrancePfE
For
Gaetano Pedulla'Gaetano Pedulla'
ItalyGUE/NGL
For
Christophe ClergeauChristophe Clergeau
FranceS&D
For
André RougéAndré Rougé
FrancePfE
For
Katarína Roth NeveďalováKatarína Roth Neveďalová
SlovakiaNI
For
Emma RafowiczEmma Rafowicz
FranceS&D
For
Alexandre VarautAlexandre Varaut
FrancePfE
For
Mario FuroreMario Furore
ItalyGUE/NGL
For
Emma FourreauEmma Fourreau
FranceGUE/NGL
For
Branislav OndrušBranislav Ondruš
SlovakiaNI
For
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