# A European Withholding Tax framework

European Parliament procedure 2021/2097(INI) (INI - Own-initiative procedure, 9th term, committee ECON). Stage: Procedure completed. 170 committee amendments tabled by 31 Members between 2021-11-25 and 2021-11-25.

## What the amendments focus on

An own-initiative report on a European withholding tax framework. Amendments address cum/ex and cum/cum schemes, complex refund procedures and their administrative burden on cross-border and retail investors, the Capital Markets Union, conduit jurisdictions and passive income flows, the G20/OECD Inclusive Framework on BEPS and Pillar II, the Interest and Royalties Directive and Parent-Subsidiary Directive, and a standardised EU-wide system for relief at source.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Pedro MARQUES | Portugal | S&D | 37 | https://amendeu.com/md/meps/197634.md |
| Aurore LALUCQ | France | S&D | 35 | https://amendeu.com/md/meps/197697.md |
| Niels FUGLSANG | Denmark | S&D | 32 | https://amendeu.com/md/meps/101585.md |
| Jonás FERNÁNDEZ | Spain | S&D | 32 | https://amendeu.com/md/meps/125046.md |
| Eero HEINÄLUOMA | Finland | S&D | 32 | https://amendeu.com/md/meps/197800.md |
| Ernest URTASUN | Spain | Verts/ALE | 30 | https://amendeu.com/md/meps/124972.md |
| Paul TANG | Netherlands | S&D | 29 | https://amendeu.com/md/meps/125020.md |
| José GUSMÃO | Portugal | GUE/NGL | 29 | https://amendeu.com/md/meps/88715.md |
| Manon AUBRY | France | GUE/NGL | 29 | https://amendeu.com/md/meps/197533.md |
| Martin SCHIRDEWAN | Germany | GUE/NGL | 29 | https://amendeu.com/md/meps/190517.md |
| Markus FERBER | Germany | PPE | 17 | https://amendeu.com/md/meps/1917.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 14 | https://amendeu.com/md/meps/197679.md |
| José Manuel GARCÍA-MARGALLO Y MARFIL | Spain | PPE | 14 | https://amendeu.com/md/meps/1992.md |
| Nicola BEER | Germany | RE | 12 | https://amendeu.com/md/meps/197437.md |
| Billy KELLEHER | Ireland | RE | 11 | https://amendeu.com/md/meps/197818.md |

## Official source documents

- PE700.464: https://www.europarl.europa.eu/doceo/document/ECON-AM-700464_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2021-2097-INI · machine-readable: https://amendeu.com/data/dossiers/2021-2097-INI.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2021-2097-INI
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