Skip to main content
PolicySpeak
← All legislative files
COM(2023)529

Business in Europe: Framework for Income Taxation (BEFIT)

Stage
Commission proposal, reached 26 Jan 2023
Lead DG
DG TAXUD
Last activity
21 Oct 2025
6 entries · record as of 14 Sept 2026

Where it stands

Latest: Listed for withdrawal in the Commission work programme, 21 Oct 2025.

  1. 26 Jan 2023
    • Call for evidence closed: Business in Europe: Framework for Income Taxation (BEFIT), 48 responses · Commission
    • Public consultation closed: Business in Europe: Framework for Income Taxation (BEFIT), 78 responses · Commission
  2. 21 Dec 2023
    • Feedback on adopted proposal closed: Business in Europe: Framework for Income Taxation (BEFIT), 13 responses · Commission
  3. 3 Jan 2024
    • Feedback on adopted proposal closed: Business in Europe: Framework for Income Taxation (BEFIT), 30 responses · Commission
  4. 24 Jan 2024
    • Feedback on adopted proposal closed: Business in Europe: Framework for Income Taxation (BEFIT), 52 responses · Commission
  5. 21 Oct 2025
    • Listed for withdrawal in the Commission work programme · Commission
1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

ConsultationFeedback deadlineFeedback received
24 Jan 2024221

Summary

Generated

The BEFIT proposal establishes a single set of rules for calculating the tax base of EU-based multinational enterprise groups with annual combined revenues over €750 million, replacing separate national accounting. It is a Commission proposal pending consideration by the Council and European Parliament.

What the workspace adds on this file

Everything above is the public record. Subscribers see this page with their own layer on top.

Why it matters to you

What this file means for your organization, assessed against your own priorities.

What moved

When this file moves, it reaches your own briefing, with a link to its source.

Your contacts on it

Your team's contacts logged against this file: who you met, what was said and the next step.

A first draft

A statement, a member update or a meeting brief on this file, in your organization's voice, with its sources.

Record as of 14 Sept 2026. Something wrong on this page? Report an error.

Request access

See this file with your own layer on top: why it matters to you, your contacts on it and a first draft. We’ll schedule a 20-minute walkthrough.

EU-hosted · GDPR-compliant · Trust Center →

By submitting, you agree to our privacy policy.