BEFIT trifft Pillar II: Europas Steuerordnung im Umbruch

In this article, Nina Gindl and Stefanie Miklos provide a comparative overview of the European Commission’s BEFIT initiative (Business in Europe: Framework for Income Taxation) and the OECD’s Pillar II rules for global minimum taxation. BEFIT aims to create a more consistent corporate tax base within the EU by introducing a unified calculation system and a formula-based allocation of profits among member states. In contrast, Pillar II introduces a coordinated framework to reach a reasonable level of minimum taxation across multinational groups through a standard set of mechanisms. While both frameworks seek to address challenges of profit shifting and tax fragmentation, they operate at different regulatory levels and pursue differing methods: BEFIT focuses on internal EU alignment of tax bases, whereas Pillar II sets a coordinated global standard for minimum effective taxation. The comparison highlights intersections, potential compliance interactions, and emerging considerations for multinational enterprises operating in both EU and global contexts.