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Business in Europe: Framework for Income Taxation (BEFIT)
Date: 13.11.2025Reference: A10-0194/2025multinational enterprisetax collectiontransnational corporationbasis of tax assessmentparent companysingle marketcorporation taxgroup of companiestax evasionEuropean tax cooperationtax harmonisationtax law
Overall Result
- 370 For
- 160 Against
- 107 Abstention
- 81 Did not vote
How we count
- Yes, No and Abstention come from the European Parliament's roll-call voting protocol.
- “Did not vote” is derived: MEPs with a mandate on the voting day for whom no vote was recorded. Abstentions do not count towards this.
- Subsequent vote corrections are shown but do not change the official result.
- Each vote (overall vote, amendment, partial vote) counts separately. Therefore totals may differ from pages that count differently.
Status
Adopted
Outcome as recorded by the European Parliament.
- Vote held on
Procedure timeline
No procedure timeline is available for this vote yet.
Sources
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.
Vote by political group
How the political groups voted
Non-attached Members (NI)For7
- 7For
- 9Against
- 8Abstention
- 6Did not vote
European People's Party (EPP)For155
- 155For
- 14Against
- 2Abstention
- 17Did not vote
Renew Europe (Renew)For51
- 51For
- 10Against
- 3Abstention
- 11Did not vote
Progressive Alliance of Socialists and Democrats (S&D)For111
- 111For
- 4Against
- 8Abstention
- 13Did not vote
Greens/European Free Alliance (Greens/EFA)For45
- 45For
- 0Against
- 0Abstention
- 8Did not vote
Patriots for Europe (PfE)For1
- 1For
- 47Against
- 28Abstention
- 8Did not vote
European Conservatives and Reformists (ECR)For0
- 0For
- 49Against
- 22Abstention
- 8Did not vote
The Left in the European Parliament (GUE/NGL)For0
- 0For
- 5Against
- 35Abstention
- 6Did not vote
Europe of Sovereign Nations (ESN)For0
- 0For
- 22Against
- 1Abstention
- 4Did not vote
Members
Showing 10 of 718
| Name | Country | Group | Vote Position |
|---|---|---|---|
 Germany | EPP | For | |
 Belgium | Renew | For | |
 Romania | EPP | For | |
 Netherlands | EPP | For | |
| Germany | S&D | For | |
 Finland | EPP | For | |
 France | S&D | For | |
 Austria | EPP | For | |
| France | S&D | For | |
 Sweden | Greens/EFA | For |
