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ARTICLE · 12 OCTOBER 2023

EU Tax Alert 202

Loyens & Loeff
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The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European UnionTax
Dennis Weber
Dennis Weber
Harmen Zeven
Harmen Zeven

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European Commission launches BEFIT: framework for an EU corporate tax system

On 12 September 2023, the European Commission (EC) proposed a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT). The BEFIT proposal was announced earlier and contains a common corporate income tax framework for groups active in the EU. BEFIT lays down rules for calculating an aggregated tax base for members of a BEFIT group and the allocation of the tax base between (eligible) BEFIT group members.

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