Business in Europe: Framework for Income Taxation (BEFIT)
Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.
Where it stands: Parliament gave its opinion on 13 November 2025. The Council takes the final decision.
- ✓ Referred to committee 15 January 2024
- ✓ Committee work Report adopted 24 September 2025
- ✓ Tabled for plenary 16 October 2025
- ✓ Plenary vote Adopted 13 November 2025
- 5 Adopted by the Council
How a file moves through Parliament
A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.
Who is working on it
- Lead committee
- ECON — Economic and Monetary Affairs
- Rapporteur
- Evelyn REGNER S&D
- Shadow rapporteurs
- Danuše NERUDOVÁ PPEJaroslava POKORNÁ JERMANOVÁ PfEGilles BOYER RenewRasmus ANDRESEN Verts/ALEManon AUBRY The LeftEwa ZAJĄCZKOWSKA-HERNIK ESN
The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.
The text, version by version
Latest Tabled for plenary → Adopted by Parliament: The versions differ only in formal points and wording: a footnote date is corrected and a paragraph is rephrased without changing substance. see the changes →
Committee draft → Tabled for plenary: 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. see the changes →
Committee draft → Committee draft: 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. see the changes →
Committee opinions: Draft opinion (BUDG),Opinion (BUDG)
Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.
Timeline
- Plenary stage
- 13 November 2025 Plenary voteAdopted Adopted by a clear majorityFor 370 Against 160 Abstained 107
Final vote at 11:59 · 58% of votes cast in favour · every MEP’s position →
Show all 28 ballots in voting order
1. Amendments by the committee responsible — put to the vote collectively Amendments by the committee responsible – put to the vote collectivelyAdoptedelectronic vote (totals only) — no individual positions recorded2. Amendment 89 to Article 2 11:56 A10-0194/2025 – Evelyn Regner – Article 2 – § 1 – point a – Am 89RejectedRejected4. Amendment 91 to Article 42 11:56 A10-0194/2025 – Evelyn Regner – Article 42 – § 2 – point b – Am 91SRejected5. Separate vote on Article 42 Article 42 – § 2 – point bAdoptedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedRejected7. Separate vote on Article 45AdoptedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded8. Amendment 93, adding text after Article 45 11:57 A10-0194/2025 – Evelyn Regner – After Article 45 – Am 93Rejected9. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded10. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded11. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded12. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded13. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded14. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded15. Vote on text inserted after Article 45RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedRejectedRejected18. Separate vote on Article 72 Article 72 – § 1AdoptedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recorded19. Amendment 82, adding text after recital 1 11:58 A10-0194/2025 – Evelyn Regner – After recital 1 – Am 82Rejected20. Amendment 83, adding text after recital 1 11:58 A10-0194/2025 – Evelyn Regner – After recital 1 – Am 83RejectedRejected22. Amendment 103, adding text after recital 3 11:58 A10-0194/2025 – Evelyn Regner – After recital 3 – Am 103RejectedRejected24. Amendment 86, adding text after recital 7 11:58 A10-0194/2025 – Evelyn Regner – After recital 7 – Am 86Rejected25. Amendment 87, adding text after recital 7 11:59 A10-0194/2025 – Evelyn Regner – After recital 7 – Am 87Rejected26. Vote on text inserted after recital 7RejectedA vote by raised hands. Only the outcome is recorded, not who voted how. — no individual positions recordedRejectedAdopted - 12 November 2025 Debated in plenary
MEPs debated the text in the chamber ahead of the vote.
- 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.
- 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
- 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.