# Establishing a Head Office Tax system for micro, small and medium sized enterprises

European Parliament procedure 2023/0320(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Awaiting final decision. 139 committee amendments tabled by 13 Members between 2023-12-18 and 2023-12-18.

## What the amendments focus on

This dossier establishes a Head Office Tax system for micro, small and medium-sized enterprises. The amendments address the coexistence of differing national corporate tax systems, computation of the taxable result of permanent establishments and subsidiaries under the head office Member State's rules, compliance costs for SMEs, anti-tax-abuse rules, a one-stop-shop filing authority, retention of part of the collected tax, tonnage tax for shipping, and an information campaign.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Aurore LALUCQ | France | S&D | 43 | https://amendeu.com/md/meps/197697.md |
| Evelyn REGNER | Austria | S&D | 43 | https://amendeu.com/md/meps/96998.md |
| Joachim SCHUSTER | Germany | S&D | 43 | https://amendeu.com/md/meps/124837.md |
| Jonás FERNÁNDEZ | Spain | S&D | 43 | https://amendeu.com/md/meps/125046.md |
| Paul TANG | Netherlands | S&D | 42 | https://amendeu.com/md/meps/125020.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 35 | https://amendeu.com/md/meps/197679.md |
| Lídia PEREIRA | Portugal | PPE | 23 | https://amendeu.com/md/meps/197738.md |
| Martin HLAVÁČEK | Czechia | RE | 21 | https://amendeu.com/md/meps/197526.md |
| Eva-Maria Alexandrova POPTCHEVA | Spain | RE | 14 | https://amendeu.com/md/meps/237320.md |
| Markus FERBER | Germany | PPE | 13 | https://amendeu.com/md/meps/1917.md |
| Claude GRUFFAT | France | Verts/ALE | 13 | https://amendeu.com/md/meps/204420.md |
| Kira Marie PETER-HANSEN | Denmark | Verts/ALE | 13 | https://amendeu.com/md/meps/197573.md |
| Sirpa PIETIKÄINEN | Finland | PPE | 2 | https://amendeu.com/md/meps/40599.md |

## Official source documents

- PE757.288: https://www.europarl.europa.eu/doceo/document/ECON-AM-757288_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2023-0320-CNS · machine-readable: https://amendeu.com/data/dossiers/2023-0320-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2023-0320-CNS
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