Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

votedEuropean Union· European Parliament· EN

Introduced

9 June 2022

Last action

16 January 2024 · Plenary vote

Status

PLENARY_VOTE

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

23 official languages

Bulgarian
Определяне на правила за данъчно облекчение за намаляване на преференциалното данъчно третиране на дълга и ограничаване на възможността за приспадане на лихви за целите на корпоративния подоходен данък
Czech
Stanovení pravidel pro úlevu ke snížení zvýhodnění dluhu oproti kapitálu a pro omezení odpočitatelnosti úroků pro účely daně z příjmů právnických osob
Danish
Regler om fradrag for at fjerne gældsfremmende virkning og om begrænsning af rentedekort af selskabsskattemæssige hensyn
German
Festlegung von Vorschriften für einen Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und für die Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
Greek
Θέσπιση κανόνων σχετικά με την έκπτωση φόρου για τη μείωση της στρέβλωσης που προκαλείται από την ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου και με τον περιορισμό αφαίρεσης τόκων για τους σκοπούς του φόρου εισοδήματος εταιρειών
Spanish
Establecimiento de normas sobre una bonificación para la reducción del sesgo en favor del endeudamiento y sobre la limitación de la deducibilidad de los intereses a efectos del impuesto sobre la renta de las sociedades
Estonian
Eeskirjade sätestamine laenuvahendite kasutamise soodustamise vähendamiseks ette nähtud kompensatsiooni ja intresside mahaarvamise piiramise kohta äriühingu tulumaksu kohaldamisel
Finnish
Vieraan ja oman pääoman ehtoisen rahoituksen verokohtelua tasavertaistavaa vähennystä ja korkojen vähennyskelpoisuuden rajoittamista yhteisöverotuksessa koskevien sääntöjen vahvistaminen
French
Établissement de règles relatives à une franchise pour la réduction des incitations fiscales favorisant l’endettement et à la limitation de la déductibilité des intérêts aux fins de l'impôt sur les sociétés
Irish
Rialacha a leagan síos maidir le liúntas um chlaontacht fiachais a laghdú agus maidir le teorannú a dhéanamh ar aisbhaint úis chun críoch cánach ioncaim chorparáidigh
Croatian
Utvrđivanje pravila o olakšicama za smanjenje povlaštenog poreznog tretmana duga i o ograničenju odbitka kamata u svrhu oporezivanja dobiti trgovačkih društava
Hungarian
A hitelfinanszírozás adóelőnyét csökkentő támogatásra és a kamatok társasági adóból való levonhatóságának korlátozására vonatkozó szabályok megállapítása
Italian
Definizione di norme sull'introduzione di un'agevolazione per ridurre la distorsione a favore del debito rispetto al capitale e sulla limitazione della deducibilità degli interessi ai fini dell'imposta sul reddito delle società
Lithuanian
Taisyklių dėl įsiskolinimui palankų mokestinį iškraipymą mažinančios lengvatos ir palūkanų atskaitymo įmonių pelno mokesčio tikslais ribojimo nustatymas
Latvian
Noteikumu paredzēšana par atvieglojumu tādu stimulu samazināšanai, kas sekmē parādsaistību uzņemšanos, un par procentu atskaitāmības ierobežošanu uzņēmumu ienākuma nodokļa vajadzībām
Maltese
L-istabbiliment ta' regoli dwar remissjoni li tnaqqas il-predispożizzjoni favur id-dejn, u dwar il-limitazzjoni tad-deduċibbiltà tal-imgħax għal finijiet ta' taxxa korporattiva
Dutch
Vaststelling van regels voor een tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
Polish
Ustanowienie przepisów dotyczących ulgi służącej przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego oraz ograniczenie możliwości odliczania odsetek do celów związanych z podatkiem dochodowym od osób prawnych
Portuguese
Estabelecimento de regras relativas a uma dedução para reduzir a distorção dívida-capitais próprios e à limitação da dedutibilidade dos juros para efeitos do imposto sobre o rendimento das sociedades
Romanian
Stabilirea normelor referitoare la o indemnizație pentru reducerea favorizării îndatorării și privind limitarea deductibilității dobânzii în scopul impozitului pe profit
Slovak
Stanovenie pravidiel týkajúcich sa úľavy na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenia odpočítateľnosti úrokov na účely dane z príjmov právnických osôb
Slovenian
Določitev pravil o zmanjšanju naklonjenosti zadolževanju in omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb
Swedish
Fastställande av regler om ett avdrag i syfte att minska skattefördelen för finansiering med lån jämfört med finansiering med eget kapital och om begränsning av ränteavdragen i samband med bolagsbeskattning

Records

Official bill 2022/0154(CNS) from European Union at European Parliament. Dated 9 June 2022. Status: PLENARY_VOTE.

Timeline

9 June 2022
referral
Source: REFERRAL
9 June 2022
Introduced
Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
Source: CNS
6 December 2022
committee tabling report
Source: COMMITTEE_TABLING_REPORT
28 November 2023
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
4 December 2023
tabling plenary
Source: TABLING_PLENARY
16 January 2024
Vote results
Source: PLENARY_VOTE_RESULTS
16 January 2024
plenary amend
Source: PLENARY_AMEND
16 January 2024
Plenary vote
Source: PLENARY_VOTE
16 January 2024
Plenary vote
Source: PLENARY_VOTE

Votes

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Documents

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

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Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes
TEXT_ADOPTED · EN · 29 October 2025
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Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes
TEXT_ADOPTED · EN · 29 October 2025
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Remissjoni li tnaqqas il-predispożizzjoni favur id-dejn u l-limitazzjoni tad-deduċibbiltà tal-imgħax għal finijiet ta’ taxxa korporattiva
TEXT_ADOPTED · MT · 19 July 2024
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Remissjoni li tnaqqas il-predispożizzjoni favur id-dejn u l-limitazzjoni tad-deduċibbiltà tal-imgħax għal finijiet ta’ taxxa korporattiva
TEXT_ADOPTED · MT · 17 July 2024
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Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes
TEXT_ADOPTED · EN · 17 July 2024
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Úľava na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenie odpočítateľnosti úrokov na účely dane z príjmov právnických osôb
TEXT_ADOPTED · SK · 18 June 2024
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Avdrag i syfte att minska skattefördelen för finansiering med lån jämfört med finansiering med eget kapital och begränsning av ränteavdragen i samband med bolagsbeskattning
TEXT_ADOPTED · SV · 18 June 2024
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Laenuvahendite kasutamise soodustamise vähendamiseks ette nähtud kompensatsioon ja intresside mahaarvamise piiramine äriühingu tulumaksu kohaldamisel
TEXT_ADOPTED · ET · 18 June 2024
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Atvieglojums tādu stimulu samazināšanai, kas sekmē parādsaistību uzņemšanos, un procentu atskaitāmības ierobežošana uzņēmumu ienākuma nodokļa vajadzībām
TEXT_ADOPTED · LV · 18 June 2024
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Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
TEXT_ADOPTED · DE · 18 June 2024
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Liúntas um chlaontacht fiachais-cothromais a laghdú agus i dtaca le hin-asbhainteacht úis a theorannú chun críoch cánach ioncaim corparáidí
TEXT_ADOPTED · GA · 18 June 2024
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Ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου και περιορισμός της δυνατότητας έκπτωσης τόκων για σκοπούς φόρου εισοδήματος εταιρειών
TEXT_ADOPTED · EL · 18 June 2024
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Tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
TEXT_ADOPTED · NL · 18 June 2024
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Introduzione di un'agevolazione per ridurre la distorsione a favore del debito rispetto al capitale e limitazione della deducibilità degli interessi ai fini dell'imposta sul reddito delle società
TEXT_ADOPTED · IT · 18 June 2024
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Zmanjšanje naklonjenosti zadolževanju in omejitev odbitka obresti za namene davka od dohodkov pravnih oseb
TEXT_ADOPTED · SL · 18 June 2024
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Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego oraz ograniczenie możliwości odliczania odsetek do celów związanych z podatkiem dochodowym od osób prawnych
TEXT_ADOPTED · PL · 18 June 2024
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Úleva ke snížení zvýhodnění dluhu oproti vlastnímu kapitálu a omezení odpočitatelnosti úroků pro účely daně z příjmů právnických osob
TEXT_ADOPTED · CS · 18 June 2024
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Данъчно облекчение за намаляване на преференциалното данъчно третиране на дълга и ограничаване на възможността за приспадане на лихви за целите на корпоративния подоходен данък
TEXT_ADOPTED · BG · 18 June 2024
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A hitelfinanszírozás adóelőnyét csökkentő támogatás és a kamatok társasági adóból való levonhatóságának korlátozása
TEXT_ADOPTED · HU · 18 June 2024
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Fradrag til reduktion af skævvridning mellem gæld og egenkapital og om begrænsning af fradragsretten for renter i forbindelse med selskabsskat
TEXT_ADOPTED · DA · 18 June 2024
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Bonificación para la reducción del sesgo en favor del endeudamiento y limitación de la deducibilidad de los intereses a efectos del impuesto sobre la renta de las sociedades
TEXT_ADOPTED · ES · 18 June 2024
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Vieraan ja oman pääoman ehtoisen rahoituksen verokohtelua tasavertaistava vähennys ja korkojen vähennyskelpoisuuden rajoittaminen yhteisöverotuksessa
TEXT_ADOPTED · FI · 18 June 2024
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Olakšice za smanjenje povlaštenog poreznog tretmana duga i ograničenje odbitka kamata u svrhu oporezivanja dobiti trgovačkih društava
TEXT_ADOPTED · HR · 18 June 2024
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Įsiskolinimui palankų mokestinį iškraipymą mažinančios lengvatos ir palūkanų atskaitymo įmonių pelno mokesčio tikslais ribojimas
TEXT_ADOPTED · LT · 18 June 2024
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Dedução para reduzir a distorção dívida-capitais próprios e limitação da dedutibilidade dos juros para efeitos do imposto sobre o rendimento das sociedades
TEXT_ADOPTED · PT · 18 June 2024
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Abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés
TEXT_ADOPTED · FR · 18 June 2024
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Reducerea favorizării îndatorării și limitarea deductibilității dobânzii în scopul impozitului pe profit
TEXT_ADOPTED · RO · 18 June 2024
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Ulga służąca przeciwdziałaniu zjawisku uprzywilejowania finansowania dłużnego w stosunku do kapitałowego oraz ograniczenie możliwości odliczania odsetek do celów związanych z podatkiem dochodowym od osób prawnych
TEXT_ADOPTED · PL · 29 May 2024
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Olakšice za smanjenje povlaštenog poreznog tretmana duga i ograničenje odbitka kamata u svrhu oporezivanja dobiti trgovačkih društava
TEXT_ADOPTED · HR · 28 May 2024
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Laenuvahendite kasutamise soodustamise vähendamiseks ette nähtud kompensatsioon ja intresside mahaarvamise piiramine äriühingu tulumaksu kohaldamisel
TEXT_ADOPTED · ET · 28 May 2024
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Dedução para reduzir a distorção dívida-capitais próprios e limitação da dedutibilidade dos juros para efeitos do imposto sobre o rendimento das sociedades
TEXT_ADOPTED · PT · 28 May 2024
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Abattement pour la réduction de la distorsion fiscale en faveur de l’endettement et limitation de la déductibilité des intérêts aux fins de l’impôt sur les sociétés
TEXT_ADOPTED · FR · 27 May 2024
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Reducerea favorizării îndatorării și limitarea deductibilității dobânzii în scopul impozitului pe profit
TEXT_ADOPTED · RO · 27 May 2024
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Introduzione di un'agevolazione per ridurre la distorsione a favore del debito rispetto al capitale e limitazione della deducibilità degli interessi ai fini dell'imposta sul reddito delle società
TEXT_ADOPTED · IT · 23 May 2024
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Vieraan ja oman pääoman ehtoisen rahoituksen verokohtelua tasavertaistava vähennys ja korkojen vähennyskelpoisuuden rajoittaminen yhteisöverotuksessa
TEXT_ADOPTED · FI · 22 May 2024
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Atvieglojums tādu stimulu samazināšanai, kas sekmē parādsaistību uzņemšanos, un procentu atskaitāmības ierobežošana uzņēmumu ienākuma nodokļa vajadzībām
TEXT_ADOPTED · LV · 22 May 2024
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Fradrag til reduktion af skævvridning mellem gæld og egenkapital og om begrænsning af fradragsretten for renter i forbindelse med selskabsskat
TEXT_ADOPTED · DA · 22 May 2024
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Данъчно облекчение за намаляване на преференциалното данъчно третиране на дълга и ограничаване на възможността за приспадане на лихви за целите на корпоративния подоходен данък
TEXT_ADOPTED · BG · 21 May 2024
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Freibetrag zur Reduzierung der steuerlichen Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen und Begrenzung der Abzugsfähigkeit von Zinsen für Körperschaftsteuerzwecke
TEXT_ADOPTED · DE · 21 May 2024
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Bonificación para la reducción del sesgo en favor del endeudamiento y limitación de la deducibilidad de los intereses a efectos del impuesto sobre la renta de las sociedades
TEXT_ADOPTED · ES · 21 May 2024
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Liúntas um chlaontacht fiachais-cothromais a laghdú agus i dtaca le hin-asbhainteacht úis a theorannú chun críoch cánach ioncaim corparáidí
TEXT_ADOPTED · GA · 21 May 2024
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Úľava na zníženie zvýhodňovania dlhu voči vlastnému imaniu a obmedzenie odpočítateľnosti úrokov na účely dane z príjmov právnických osôb
TEXT_ADOPTED · SK · 21 May 2024
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Ευνοϊκή μεταχείριση του χρέους έναντι του μετοχικού κεφαλαίου και περιορισμός της δυνατότητας έκπτωσης τόκων για σκοπούς φόρου εισοδήματος εταιρειών
TEXT_ADOPTED · EL · 21 May 2024
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Suite donnée au T9-0006/2024
ACT_FOLLOWUP · FR · 16 April 2024
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Follow up to T9-0006/2024
ACT_FOLLOWUP · EN · 16 April 2024
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Avdrag i syfte att minska skattefördelen för finansiering med lån jämfört med finansiering med eget kapital och begränsning av ränteavdragen i samband med bolagsbeskattning
TEXT_ADOPTED · SV · 16 January 2024
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Tegemoetkoming ter vermindering van de ongelijkheid tussen vreemd en eigen vermogen en tot beperking van de aftrekbaarheid van rente voor de vennootschapsbelasting
TEXT_ADOPTED · NL · 16 January 2024
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Úleva ke snížení zvýhodnění dluhu oproti vlastnímu kapitálu a omezení odpočitatelnosti úroků pro účely daně z příjmů právnických osob
TEXT_ADOPTED · CS · 16 January 2024
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A hitelfinanszírozás adóelőnyét csökkentő támogatás és a kamatok társasági adóból való levonhatóságának korlátozása
TEXT_ADOPTED · HU · 16 January 2024
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Įsiskolinimui palankų mokestinį iškraipymą mažinančios lengvatos ir palūkanų atskaitymo įmonių pelno mokesčio tikslais ribojimas
TEXT_ADOPTED · LT · 16 January 2024
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2022%2F0154(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2022-0154
eu · 2022-0154 · source updated 16 January 2024