EU Inc (the 28th regime) · 2026/0074(COD)
Supports the EU Inc proposal as a key tool for innovative companies but wants changes to the EU Employee Stock Option Plan to better fit biotech sector needs.
Reduce the mandatory minimum lock-up period for exercising employee stock options from 24 months to 12 months for companies active in critical technology sectors like biotechnology.
Allow founders and early employees who hold more than 25% of voting rights or profit participation to benefit from the EU-ESO scheme despite the 24-month look-back exclusion, to support biotech spin-offs and early-stage companies.
“The 24 -month look -back provision may exclude founders — who are also employees of the company — from benefiting from the EU -ESO scheme during the company's earliest years... excluding founders and institutions contributing substantial intellectual property — both defining characteristics of biotechnology spin -offs — from the EU -ESO framework appears inconsistent with the very objectives that the instrument seeks to promote.”
AseBio - Commission adoption - EU Inc_EN.pdf, page 8
Adopt the EU Inc framework under Article 114 TFEU as a regulation to harmonize company law rules across the EU, supporting innovative sectors like biotechnology.
“This gap can be addressed through three targeted amendments under Article 114 of the Treaty on the Functioning of the European Union (TFEU)... none of the proposed amendments affects Member States' competences in taxation or labour law and can therefore be adopted through the ordinary legislative procedure.”
AseBio - Commission adoption - EU Inc_EN.pdf, page 1
Adjust the EU-ESO tax provisions to better accommodate the needs of biotech companies, including reconsidering the 24-month lock-up period and the 25% shareholding threshold that limit founders' and early employees' participation.
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