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EU Guidance · European Commission ·

EU 2027 work programme brings no new tax proposals and plans to drop BEFIT and digital presence files

Summary

The Commission's 2027 work programme, adopted on 4 November 2026, contains no new tax initiatives but keeps the Tax Omnibus and the EU Inc. company regime as pending priorities. It also plans to withdraw the BEFIT, Head Office Tax for SMEs and 2018 significant digital presence proposals.

What it means for you

Indian companies in Europe should not expect a single EU corporate tax base soon, but should watch EU Inc. as a possible structure.

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This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.

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