# Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes

European Parliament procedure 2022/0154(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Awaiting final decision. 95 committee amendments tabled by 15 Members between 2023-01-19 and 2023-01-19.

## What the amendments focus on

The dossier concerns a debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes. The amendments address the asymmetric tax treatment of debt and equity financing, an allowance on increases in a taxpayer's equity using a notional interest rate, a limitation on the deductibility of exceeding borrowing costs, the treatment of SMEs and the Capital Markets Union, and the impact on Member States' revenues.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Claude GRUFFAT | France | Verts/ALE | 21 | https://amendeu.com/md/meps/204420.md |
| Evelyn REGNER | Austria | S&D | 17 | https://amendeu.com/md/meps/96998.md |
| Aurore LALUCQ | France | S&D | 17 | https://amendeu.com/md/meps/197697.md |
| José GUSMÃO | Portugal | GUE/NGL | 15 | https://amendeu.com/md/meps/88715.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 15 | https://amendeu.com/md/meps/197679.md |
| Lídia PEREIRA | Portugal | PPE | 13 | https://amendeu.com/md/meps/197738.md |
| Jonás FERNÁNDEZ | Spain | S&D | 12 | https://amendeu.com/md/meps/125046.md |
| Paul TANG | Netherlands | S&D | 11 | https://amendeu.com/md/meps/125020.md |
| René REPASI | Germany | S&D | 11 | https://amendeu.com/md/meps/229839.md |
| Gilles BOYER | France | RE | 10 | https://amendeu.com/md/meps/197577.md |
| Olivier CHASTEL | Belgium | RE | 10 | https://amendeu.com/md/meps/197463.md |
| Stéphanie YON-COURTIN | France | RE | 10 | https://amendeu.com/md/meps/197581.md |
| Markus FERBER | Germany | PPE | 9 | https://amendeu.com/md/meps/1917.md |
| Martin HLAVÁČEK | Czechia | RE | 6 | https://amendeu.com/md/meps/197526.md |
| Ondřej KOVAŘÍK | Czechia | PfE | 6 | https://amendeu.com/md/meps/118949.md |

## Official source documents

- PE739.748: https://www.europarl.europa.eu/doceo/document/ECON-AM-739748_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2022-0154-CNS · machine-readable: https://amendeu.com/data/dossiers/2022-0154-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2022-0154-CNS
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