EPRS Briefing on Proposed 28th Regime as Optional EU Corporate Law for Innovative Companies (europarl.europa.eu)

• The 28th regime is an optional EU corporate legal framework to simplify cross-border business.
• Legislative proposal expected Q1 2026, targeting start-ups and innovative companies.
• Commission's start-up strategy (June 2025) narrows scope to young firms with digital-first rules.
• Parliament's JURI committee advances report; plenary vote planned January 2026.
• Stakeholders split: industry supports, labour groups warn of risks to national labour standards.

"The European Parliamentary Research Service (EPRS) published a briefing in December 2025 on the proposed '28th regime'—an optional EU corporate legal framework aimed at simplifying cross-border operations for businesses. Stemming from Enrico Letta's 2024 report on the single market, the initiative would create a single set of rules for start-ups and innovative companies, covering aspects like establishment, insolvency, labour, and tax law. The European Commission plans to propose legislation in Q1 2026, with the framework targeting young companies that scale up. The briefing outlines the scope, stakeholder views, and parliamentary work underway in the JURI committee."