Tax regime for micro, small and medium-sized enterprises

Topic area:
Status: 24.04.2024 |
Current
Key words:
Main version, Tax
Initiative
Official name
Establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU - European Parliament legislative resolution of 10 April 2024 on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023)0528 – C9-0340/2023 – 2023/0320(CNS))
Type
Directive
Level 1
Initiator
EU
Submitted
12.09.2023
Doc. code
COM(2023)0528, 2023/0320(CNS)
Summary
Status
Status

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Current version
Text adopted by European Parliament
10.04.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Corporate Income Tax Act (Körperschaftssteuergesetz - KStG) (binding, Main version, DE)
Tax Reform Act 2015/2016 (binding, Amendment, AT)
Level 2
–
Level 3 / Other
–

Source: EU, COM(2023)0528, 2023/0320(CNS), 2024