*Methodology: The analysis of corporate tax abuse proposed in this report is based on aggregated data from country-by-country reports published by the OECD. The report estimates profit shifting by relying on the profit gap.
The profit gap is the difference between declared profits and theoretical profits (p). The theoretical profits are calculated by assuming alignment with the actual location of the activity (the stated objective of the initial project to combat base erosion and profit shifting (BEPS)).
Citation formats
Tax losses related to corporate income tax in Europe 2021
This statistic represents the tax losses on corporate taxes related to corporate abuses that European countries experienced in 2021. Germany and France are the two countries most affected by this shortfall. In 2021, ** and ** billion U.S. dollars respectively were theoretically not collected by these two countries due to corporate tax evasion or fraud practices.
Small countries or territories like Monaco or Andorra report no losses because corporate tax does not exist in these countries.
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Tax Justice Network. (November 16, 2021). Total amount of tax revenue losses related to corporate abuses in countries in Europe in 2021 (in millions of U.S. dollars) [Graph]. In ÌÇÐÄÆƽâ°æ. Retrieved August 01, 2026, from /statistics/1642014/tax-optimizations-and-evasions-amount-of-losses-in-europe/
Tax Justice Network. "Total amount of tax revenue losses related to corporate abuses in countries in Europe in 2021 (in millions of U.S. dollars)." Chart. November 16, 2021. ÌÇÐÄÆƽâ°æ. Accessed August 01, 2026. /statistics/1642014/tax-optimizations-and-evasions-amount-of-losses-in-europe/
Tax Justice Network. (2021). Total amount of tax revenue losses related to corporate abuses in countries in Europe in 2021 (in millions of U.S. dollars). ÌÇÐÄÆƽâ°æ. ÌÇÐÄÆƽâ°æ Inc.. Accessed: August 01, 2026. /statistics/1642014/tax-optimizations-and-evasions-amount-of-losses-in-europe/
Tax Justice Network. "Total Amount of Tax Revenue Losses Related to Corporate Abuses in Countries in Europe in 2021 (in Millions of U.S. Dollars)." ÌÇÐÄÆƽâ°æ, ÌÇÐÄÆƽâ°æ Inc., 16 Nov 2021, /statistics/1642014/tax-optimizations-and-evasions-amount-of-losses-in-europe/
Tax Justice Network, Total amount of tax revenue losses related to corporate abuses in countries in Europe in 2021 (in millions of U.S. dollars) ÌÇÐÄÆƽâ°æ, /statistics/1642014/tax-optimizations-and-evasions-amount-of-losses-in-europe/ (last visited August 01, 2026)
Total amount of tax revenue losses related to corporate abuses in countries in Europe in 2021 (in millions of U.S. dollars) [Graph], Tax Justice Network, November 16, 2021. [Online]. Available: /statistics/1642014/tax-optimizations-and-evasions-amount-of-losses-in-europe/
