EU Inc (the 28th regime) · 2026/0074(COD)
Supports creating an optional, harmonised European Start-up Company statute with features that enable quick incorporation, cross-border operation, equity participation, and tax neutrality.
Allow any innovative SME to use the new form based only on size criteria like fewer than 250 employees and less than 50 million turnover, with head-office anywhere in the EEA, avoiding sectoral or high-tech carve-outs.
“Eligibility should hinge only on size (e.g., <250 FTE, <50 m turnover) and head-office anywhere in the EEA. Avoid sectoral or high-tech carve-outs; tomorrows innovations are unknowable today.”
Feedback, 2025-07-10
Implement a fully digital, 100% online incorporation process completed within 48 hours using eID, with mandatory English templates alongside national languages and a single EU Business Register API for filings and cap-table data.
“Digital-first process 100 % online incorporation in 48 h, eID-based. Mandatory English templates alongside national languages. Single EU Business Register API for KYC, filings and cap-table data.”
Feedback, 2025-07-10
Make the new form fully pre-emptive over 27 national variants to avoid fragmentation and create one regime, one digital registry, and one playbook.
“Create a single European Start-up Company (ESC) statuteoptional yet fully pre-emptive over 27 national variants. Fragmentation dilutes network effects: investors must re-learn each domestic form; employee option plans become legal patchwork; data on ownership is scattered. One regime, one digital registry, one playbook.”
Feedback, 2025-07-10
Provide a choice of one-tier or two-tier board governance with light default reporting standards and fast-track administrative dissolution when assets are below 25,000 euros.
“Proportionate governance One-tier or two-tier board at founders choice. Light default reporting (IFRS for SMEs or local GAAP). Fast-track administrative dissolution when assets <25 k.”
Feedback, 2025-07-10
Set no minimum paid-in capital beyond 1 euro, allow multiple share classes, and enable automatic passporting for prospectus exemptions up to 8 million euros to unlock crowd and angel finance.
“Capital flexibility No minimum paid-in capital beyond 1. Ability to issue multiple share classes. Automatic passporting for prospectus exemptions up to 8 m, unlocking crowd and angel finance.”
Feedback, 2025-07-10
Embed a pan-EU employee share and option framework with clear safe-harbour valuation rules, capital-gains tax at sale rather than at grant or exercise, a five-year minimum holding period, and portability within the EEA.
“Built-in equity participation Embed a pan-EU employee share & option framework with: clear safe-harbour valuation rules, tax at sale (capital-gains treatment) rather than at grant or exercise, five-year minimum holding period to qualify, portability when employees move within the EEA.”
Feedback, 2025-07-10
Ensure tax neutrality with automatic cross-border merger and redomiciliation rights, mutual recognition of losses and R&D credits within groups, and elimination of withholding tax on intra-EU dividends and interest for ESCs.
“Tax neutrality and mobility Automatic cross-border merger and redomiciliation rights inside the ESC framework. Mutual recognition of losses and R&D credits within the group. Withholding-tax elimination on intra-EU dividends and interest for ESCs.”
Feedback, 2025-07-10
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