Establishing a Head Office Tax system for micro, small and medium-sized enterprises, and amending Directive 2011/16/EU
· A9-0064/2024 · Proposition de la Commission
The European Parliament adopted by 443 votes to 110, with 51 abstentions, following a special legislative procedure (consultation), a legislative resolution 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.
Members stressed that it is essential to support micro-enterprises and SMEs. The 24 million SMEs in the EU account for two-thirds of private sector jobs and 99% of all businesses in the EU. They spend around 2.5% of their turnover on compliance costs related to tax obligations. A calculation of the taxable results based on the rules of the Member State where the head office (headquarters of the SME) is resident for tax purposes…
For: 443(73 %). Against: 110(18 %). Abstentions: 51(8 %). In total, 604 MEPs voted. 101 MEPs didn’t vote.
Magdalena ADAMOWICZEPP · Polandfor
Asim ADEMOVEPP · Bulgariafor
Isabella ADINOLFIEPP · Italyfor
Matteo ADINOLFIIdentity and Democracy · Italyabstention
Alex AGIUS SALIBAS&D · Maltafor
Mazaly AGUILARECR · Spainabstention
Clara AGUILERAS&D · Spainfor
Abir AL-SAHLANIRenew · Swedenabstention
Alviina ALAMETSÄGreens/EFA · Finlandfor
João ALBUQUERQUES&D · Portugalfor
European People’s PartyFor: 143(97 %). Against: 4(3 %). Abstentions: 0(0 %). In total, 147 MEPs voted. 30 MEPs didn’t vote.
Progressive Alliance of Socialists and DemocratsFor: 119(96 %). Against: 5(4 %). Abstentions: 0(0 %). In total, 124 MEPs voted. 15 MEPs didn’t vote.
Renew EuropeFor: 89(95 %). Against: 0(0 %). Abstentions: 5(5 %). In total, 94 MEPs voted. 8 MEPs didn’t vote.
Greens/European Free AllianceFor: 63(94 %). Against: 1(1 %). Abstentions: 3(4 %). In total, 67 MEPs voted. 5 MEPs didn’t vote.
European Conservatives and ReformistsFor: 6(11 %). Against: 48(84 %). Abstentions: 3(5 %). In total, 57 MEPs voted. 11 MEPs didn’t vote.
Identity and DemocracyFor: 4(9 %). Against: 12(27 %). Abstentions: 29(64 %). In total, 45 MEPs voted. 14 MEPs didn’t vote.
Non-attached MembersFor: 17(45 %). Against: 10(26 %). Abstentions: 11(29 %). In total, 38 MEPs voted. 13 MEPs didn’t vote.
The Left in the European ParliamentFor: 2(6 %). Against: 30(94 %). Abstentions: 0(0 %). In total, 32 MEPs voted. 5 MEPs didn’t vote.
- Germany
For: 74(84 %). Against: 14(16 %). Abstentions: 0(0 %). In total, 88 MEPs voted. 8 MEPs didn’t vote.
- France
For: 45(66 %). Against: 7(10 %). Abstentions: 16(24 %). In total, 68 MEPs voted. 11 MEPs didn’t vote.
- Italy
For: 34(59 %). Against: 10(17 %). Abstentions: 14(24 %). In total, 58 MEPs voted. 18 MEPs didn’t vote.
- Spain
For: 46(84 %). Against: 6(11 %). Abstentions: 3(5 %). In total, 55 MEPs voted. 4 MEPs didn’t vote.
- Poland
For: 22(51 %). Against: 21(49 %). Abstentions: 0(0 %). In total, 43 MEPs voted. 9 MEPs didn’t vote.
- Romania
For: 18(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 18 MEPs voted. 15 MEPs didn’t vote.
- Netherlands
For: 21(75 %). Against: 7(25 %). Abstentions: 0(0 %). In total, 28 MEPs voted. 1 MEPs didn’t vote.
- Portugal
For: 17(81 %). Against: 4(19 %). Abstentions: 0(0 %). In total, 21 MEPs voted. 0 MEPs didn’t vote.
- Belgium
For: 17(81 %). Against: 4(19 %). Abstentions: 0(0 %). In total, 21 MEPs voted. 0 MEPs didn’t vote.
- Czechia
For: 15(71 %). Against: 3(14 %). Abstentions: 3(14 %). In total, 21 MEPs voted. 0 MEPs didn’t vote.
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- Results of roll-call votes (XML)accessed on Apr 13, 2024, 20:33
- Procedure file (EUR-Lex)accessed on May 9, 2024, 15:28
- Procedure file (Legislative Observatory)accessed on Jun 9, 2025, 16:07
- Report or resolutionaccessed on Aug 8, 2025, 19:11
- Results of votes (XML)accessed on Oct 11, 2025, 15:45
- Vote summary (Legislative Observatory)accessed on Jan 12, 2026, 00:08
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