Entreprises en Europe: cadre pour l’imposition des revenus (BEFIT)

Déposé par Manon Aubry, Pasquale Tridico

Ajouté: 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.

Texte tel que publié par le PE, en anglais. PE778.803