Business in Europe: Framework for Income Taxation (BEFIT)

6.11.2025 A10-0194/93

Amendment 93

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 a (new)

Text proposed by the Commission

Amendment

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.

Or. en

6.11.2025 A10-0194/94

Amendment 94

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 b (new)

Text proposed by the Commission

Amendment

Article45b

Composition of the labour factor

1. The labour factor shall consist, as to one half, of the total amount of the payroll of a BEFIT group member as its numerator and the total amount of the payroll of the BEFIT group as its denominator, and as to the other half, of the number of employees of a BEFIT group member as its numerator and the number of employees of the BEFIT group as its denominator. Where an individual employee is included in the labour factor of a BEFIT group member, the payroll relating to that employee shall be allocated to the labour factor of the same BEFIT group member.

2. The number of employees shall be measured at the end of the tax year.

3. The definition of an employee shall be determined by the national law of the Member State where the employment is exercised.

Or. en

6.11.2025 A10-0194/95

Amendment 95

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 c (new)

Text proposed by the Commission

Amendment

Article45c

Allocation of employees and payroll

1. Employees shall be included in the labour factor of the BEFIT group member from which they receive remuneration. Employees with all types of contracts should be included.

2. By way of derogation from paragraph 1, where employees physically exercise their employment under the control and responsibility of an entity other than that from which they receive remuneration, those employees as well as the amount of payroll related to them shall be included in the labour factor of the former. That requirement shall only apply where all of the following conditions are met:

(a) the employment lasts for an uninterrupted period of at least three months;

(b) those employees represent at least 5 % of the overall number of employees of the BEFIT group member from which they receive remuneration.

3. Employees shall include persons who, although not employed directly by a BEFIT group member, perform tasks similar to those performed by employees.

4. Payroll shall include all costs of salaries, wages, bonuses and all other employee compensation, including related pension and social security costs borne by the employer as well as expenses of the employer corresponding to the cost of persons referred to in paragraph 3.

5. Payroll costs shall be valued at the amount of expenses that are treated as deductible by the employer in a tax year.

Or. en

6.11.2025 A10-0194/96

Amendment 96

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 d (new)

Text proposed by the Commission

Amendment

Article45d

Composition of the asset factor

1. The asset factor shall consist of the average value of all fixed tangible assets owned, rented or leased by a BEFIT group member as its numerator and the average value of all fixed tangible assets owned, rented or leased by the group as its denominator.

2. In the five years that follow a taxpayer joining an existing or new BEFIT group, its asset factor shall also include the total amount of costs incurred for research, development, marketing and advertising by the taxpayer over the six years that preceded its joining the BEFIT group.

Or. en

6.11.2025 A10-0194/97

Amendment 97

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 e (new)

Text proposed by the Commission

Amendment

Article 45e

Allocation of assets

1. Without prejudice to Article 22(2) and (3), an asset shall be included in the asset factor of its economic owner. Where the economic owner cannot be identified, the asset shall be included in the asset factor of the legal owner. However, an asset that is not effectively used by its economic owner shall be included in the factor of the BEFIT group member that effectively uses that asset, provided that the asset represents more than 5 % of the value for tax purposes of all fixed tangible assets of the BEFIT group member that effectively uses it.

2. Except in the case of leases between BEFIT group members, leased assets shall be included in the asset factor of the BEFIT group member that is the lessor or the lessee of the asset. The same shall apply to rented assets.

Or. en

6.11.2025 A10-0194/98

Amendment 98

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 f (new)

Text proposed by the Commission

Amendment

Article45f

Valuation

1. Land and other non-depreciable fixed tangible assets shall be valued at their original cost.

2. An individually depreciable fixed tangible asset shall be valued at the average of its value for tax purposes at the beginning and at the end of a tax year. Where, as a result of one or more intra-group transactions, an individually depreciable fixed tangible asset is included in the asset factor of a BEFIT group member for less than one tax year, the value to be taken into account shall be calculated having regard to the number of months that the asset was included in the asset factor of that BEFIT group member.

3. The renter or lessee of an asset of which it is not the economic owner shall value that rented or leased asset at eight times the net annual rental or lease payment due, less any amounts receivable from sub-rentals or sub-leases. A BEFIT group member renting out or leasing an asset of which it is not the economic owner shall value that rented or leased asset at eight times the net annual rental or lease payment due.

4. An asset sold by a BEFIT group member to a person outside the BEFIT group following an intra-group transfer in the same or the previous tax year shall be included in the asset factor of the transferring BEFIT group member for the period between the intra-group transfer and the sale to the person outside the BEFIT group, except where the BEFIT group members concerned demonstrate that the intra-group transfer was made for genuine commercial reasons.

Or. en

6.11.2025 A10-0194/99

Amendment 99

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 g (new)

Text proposed by the Commission

Amendment

Article 45g

Composition of the sales factor

1. The sales factor shall consist of the total sales allocated to a BEFIT group member as its numerator and the total sales of the BEFIT group as its denominator.

Or. en

6.11.2025 A10-0194/100

Amendment 100

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 45 h (new)

Text proposed by the Commission

Amendment

Article45h

Sales by destination

1. Sales of goods shall be included in the sales factor of the BEFIT group member located in the Member State where the dispatch or transport of the goods to the person acquiring them ends. Where that place cannot be determined, the sale of goods shall be attributed to the BEFIT group member located in the Member State of the last identifiable location of the goods.

2. Supplies of services shall be included in the sales factor of the BEFIT group member located in the Member State where the services are physically carried out or actually supplied.

3. Where there is no BEFIT group member in the Member State where the goods are delivered or the services are supplied, or where goods are delivered or services are supplied in a third country, the sales of goods and supplies of services shall be included in the sales factor of all BEFIT group members in proportion to their labour and asset factors.

4. Where there is more than one BEFIT group member in the Member State where the goods are delivered or the services are supplied, the sales shall be included in the sales factor of all BEFIT group members located in that Member State in proportion to their labour and asset factors.

Or. en

6.11.2025 A10-0194/101

Amendment 101

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 47

Text proposed by the Commission

Amendment

Article 47

deleted

Exception for shipping not covered by a tonnage tax regime, inland waterways transport and air transport

1.

By way of derogation from Article 42 to 45 and without prejudice to Article 15, the revenues, expenses and other deductible items which stem from the following activities shall be excluded from the BEFIT tax base in any of the following cases:

(a) the operation of ships in international traffic where the taxable result is not covered by a tonnage tax regime;

(b) the operation of aircraft in international traffic;

(c) the operation of boats engaged in inland waterways transport.

The revenues, expenses and other deductible items as referred to in the first subparagraph shall be attributed to that BEFIT group member on a transaction-by-transaction basis and be subject to adjustments for pricing in accordance with the arm’s length principle.

2. Any participation in and by the BEFIT group member as referred to in paragraph 1 shall be taken into account for the purpose of Article 5.

Or. en

6.11.2025 A10-0194/102

Amendment 102

Manon Aubry, Pasquale Tridico

on behalf of The Left Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Article 72 – paragraph 1 a (new)

Text proposed by the Commission

Amendment

Penalties shall be set at a minimum of 0,5 % of the turnover of the BEFIT group for any failure to file the BEFIT information return pursuant to Article 59.

Or. en