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ARTICLE · 09 FEBRUARY 2024

Submission Of Feedback On BEFIT Proposal

Loyens & Loeff
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On 12 September 2023, the European Commission published the Business in Europe: Framework for Taxation (BEFIT) proposal.

European UnionTax
Nicolas Lippens
Nicolas Lippens
Marieke Bakker
Marieke Bakker
Linda Brosens
Linda Brosens
Rogier Sterk
Rogier Sterk
Carlijne Brinkers
Carlijne Brinkers
Lisanne Bergwerff
Lisanne Bergwerff
Denis Bykov
Denis Bykov

On 12 September 2023, the European Commission published the Business in Europe: Framework for Taxation (BEFIT) proposal. Our BEFIT specialists provided feedback on this proposal. The submission with our feedback provides both comments and recommendations with the aim to enhance the BEFIT Proposal.

BEFIT is a common corporate tax framework for large groups within the EU. Our comments to the BEFIT Proposal have been divided into four parts and focus on some critical issues that we identified:

  1. Firstly, we focus on some general issues that may hamper achieving the objectives.
  2. Secondly, we address more technical issues regarding specific provisions in relation to scope and administrative procedure.

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