EU Inc (the 28th regime) · 2026/0074(COD)
Supports creating a European company form that enables long-term, steward- and employee-ownership but wants clear legal definitions and tax-neutral mechanisms for these ownership models.
Include legal forms for steward-ownership and employee-ownership companies with clear features to recognize them.
“Legal provisions in the 28th regime should be based on shared principles and present a comprehensive plan for changes in national corporate law: - a legal form for steward-ownership (SO) and employee-ownership (EO), listing the features of each for recognition as - an SO company... OR an EO company...”
Feedback, 2025-09-22
Define features such as asset locks, restrictions on transfer of controlling rights, separation of control vs profit rights, and rules on reinvestment of surplus profits for steward-ownership companies.
“an SO company, incl. o asset locks, o restrictions on transfer of controlling rights (cannot be sold freely), o separation of control vs profit rights, o rules about how surplus profits are reinvested or used for the mission rather than for dividends, o limits on what can be extracted from the firm as rewards/income for owners/investors;”
Feedback, 2025-09-22
For employee-ownership companies, allow use of a separate legal entity (SPV) for employee ownership, financial leverage to overcome capital barriers, and proportional employee participation in equity, profit, and governance.
“an EO company, incl. o use of a separate legal entity (SPV) through which employees can gain ownership, o use of financial leverage to overcome capital barriers, o inclusive of all employees, o participation of employees in equity, profit, and governance proportionally to the percentage owned by the SPV;”
Feedback, 2025-09-22
Establish a legally recognized and tax-neutral mechanism for steward-ownership and employee-ownership business transitions adapted to member states' legal realities.
“with a legally recognized and tax-neutral mechanism for an SO or EO business transition, both based around common European design principles but adjusted to the legal realities present in the member states;”
Feedback, 2025-09-22
On the files they lobby on: “…Savings & Investments Union, banking rules (CRD/CRR, FICOD), investment rules (MiFID, UCITS, AIFMD), sustainable finance rules (SFDR, TR, CSRD, CSDDD), company law (28th regime)”
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