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European Commission proposes Head Office Tax System Directive for SMEs

|Tax Alerts, Legislation & Policy, Na ...|European Union
European Union

  • On 12 September 2023 the European Commission issued the proposal for a Directive establishing a Head Office Tax system for micro, small and medium sized enterprises (SMEs) and amending Directive 2011/16/EU.
  • If adopted, the Directive will introduce a one-stop-shop regime for easing corporate income tax compliance for in-scope SMEs operating cross-border in the EU through permanent establishments in other Member States.

Executive summary

On 12 September 2023, the European Commission (the Commission) …

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