EU Inc (the 28th regime) · 2026/0074(COD)
Supports the 28th Regime's fundamentals like digital incorporation and removal of minimum capital but wants targeted refinements for legal certainty, uniformity, and operational efficiency.
Amend Articles 15 and 34 to make the EU central digital register the baseline architecture for EU Inc. from the outset, and amend Articles 10(3) and 14 to ensure fully remote digital incorporation with physical presence only in exceptional, case-specific circumstances.
“Delivery Hero recommends amending Articles 15 and 34 of the proposal to accelerate the Commission’s ambitions of making the EU central interface the central registry from the outset... Articles 10(3) and 14 should therefore be amended to guarantee an end-to-end remote incorporation process when the standardised forms are used, with physical presence required only where strictly necessary and justified on a case-by-case basis.”
202606- 28th Regime - Delivery Hero position paper - for publication.pdf, page 4
Support removal of minimum share capital and par value requirements to simplify incorporation and scaling for startups and scale-ups.
Extend the EU Employee Stock Option (EU-ESO) scheme to include direct share awards such as Restricted Stock Units (RSUs) with deferred taxation until exit, to better compete internationally for talent.
“We therefore urge co-legislators to extend the harmonised deferred taxation framework... to direct share awards. Giving founders full flexibility to deploy the equity models that best fit their growth strategies is essential... Delivery Hero recommends amending Articles 78 and 79 to extend the EU-ESO framework... to direct share awards such as Restricted Stock Units (RSUs).”
202606- 28th Regime - Delivery Hero position paper - for publication.pdf, page 11
Insert a new Article 21a to allow EU Inc. companies to transfer their registered office to another Member State without changing legal form, preserving legal personality and employee rights.
“A new Article 21a should be inserted establishing a harmonised procedure for an EU Inc. company to transfer its registered office to another Member State without a change of its legal form.”
202606- 28th Regime - Delivery Hero position paper - for publication.pdf, page 5
Amend Article 4 to replace its open-ended reference to national law with a defined, closed list of complementary national provisions to ensure legal certainty and uniformity.
Extend the deferred taxation treatment under the EU-ESO scheme to direct share awards, so income is taxed only upon disposal of shares, aligning with national laws and improving attractiveness of equity compensation.
“The income derived from the warrant or direct share award shall be deemed not to have accrued at the time of grant... It shall be deemed to arise and thus be subject to taxation only at the time when the shares... are disposed of.”
202606- 28th Regime - Delivery Hero position paper - for publication.pdf, page 11
Open source underneath
WhoShapedIt is a thin layer on open-source packages. Star them, fork them, build your own micro.
Open-source context and state for AI: it keeps only what matters for the question.
In WhoShapedIt: Reads every lobby submission and position paper and each official text, cut into passages, and judges each passage against nine questions (who can use EU Inc, workers on the board, tax…), so every ask and every step is read on the passages that address it.
Open-source Svelte components for clean, accessible interfaces.
In WhoShapedIt: The status, the timeline, the theme picker, the camps of lobbies and the organisation pages.
Also built with SvelteKit · Vercel AI SDK · Zod