H&I 2025/297:BEFIT tax base standard – Economic and Monetary affairs committee MEPs adopt their position (comments by the Editorial Board)

H&I 2025/297

BEFIT tax base standard – Economic and Monetary affairs committee MEPs adopt their position (comments by the Editorial Board)

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MEPs have adopted their position on proposed legislation establishing a common way for calculating the tax base of multinationals operating in the EU. MEPs make five notable changes to the Commission proposals:

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introduction of a significant economic presence clause;

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introduction of a royalties limitation rule for companies forming part of a BEFIT group;

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introduction of a rule to prevent companies from shifting profits to foreign subsidiaries in low tax jurisdictions that lack real economic activity;

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faster tax write-offs for certain assets that support EU climate, social, digital, or defence goals;

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