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Consultation on Home State Taxation for SMEs

The consultation on Home State Taxation for SMEs was closed on 31 December 2004. A summary report on its outcome is available here PDF document English - 140 KB


    The European Commission announced in its Company Taxation Communication (COM(2003) 726) of November 2003 that it would in 2004 make a recommendation to Member States for a pilot tax scheme which would allow small and medium-sized enterprises (SMEs) to use the tax rules of their home state for calculating their EU-wide taxable profits ("Home State Taxation") on an experimental basis for five years. The objective is to address the business tax problems that SMEs experience when expanding across borders and that often prevent them from benefiting fully from the Internal Market's potential.

    In early August 2004 DG Taxation and Customs Union has published an "Outline of a possible experimental application of Home State Taxation to small and medium-sized enterprises" and a "Questionnaire on corporate tax as barrier to EU expansion of small and medium-sized enterprises". In view of the delay for the new Commission to take office and in order to increase the representativeness of the questionnaire's results, the relevant deadline has now been extended.

Interested stakeholders were invited to complete and return the questionnaire before 31 December 2004.

Paper on "Home State Taxation" PDF document Deutsch - 221 KBEnglish - 201 KBfrançais - 203 KBespaņol - 204 KBitaliano - 198 KBpolski - 263 KB

Questionnaire PDF document Deutsch - 140 KBEnglish - 133 KBfrançais - 135 KBespaņol - 133 KBitaliano - 129 KBpolski - 178 KB.