The Head Office Taxation proposal

On 12 September 2023, the Commission adopted a proposal for a Head Office Taxation System which would allow SMEs operating cross-border through permanent establishments the option to interact with only one tax administration – that of its Head Office.

Compliance with business taxation rules can be complex. If SMEs wish to operate cross-border, they become taxable in more than one Member State as soon as their activity abroad creates a permanent establishment, which requires compliance with different tax systems and rules.

If agreed by Member States, the Commission's proposal will increase tax certainty and reduce compliance costs, which will help to foster investment and cross-border expansion in the EU.

The first webinar will be on 17 April 2024 and will cover a deep-dive into the proposal, comprising a presentation of the new proposal and a Q&A session where questions of the audience will be answered. A recording of the webinar in all EU languages will be made available shortly after the event.

For more information, please click here.