Where the law stands, Dossier 2025/2211(INI)
Feasibility of a 28th tax regime and its potential to support EU competitiveness
Own-initiative report (INI): Parliament’s own position on a topic. It is not binding. · First reading
Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.
Where it stands
Parliament’s position
Parliament adopted the text on 9 July 2026. This is its final position on the matter.
- Referred to committee(done) 13 November 2025
- Committee work(done) Report adopted 3 June 2026
- Tabled for plenary(done) 10 June 2026
- Plenary vote(done) Adopted 9 July 2026
- Parliament’s position(done) Final
Decided in plenary
9 July 2026 · decision 9
Economy & single market, Resolution
Feasibility of a 28th tax regime and its potential to support EU competitiveness
Adopted 366 for · 192 against · 39 abstained by a clear majority
AI summary:The regime aims to complement national frameworks, not harmonise them, and to reduce regulatory and tax fragmentation that burdens cross-border growth.
What changed
Latest Tabled for plenary → Adopted by Parliament
AI summary:The versions differ only in formal points: footnote markers are removed throughout the text.
Committee draft → Tabled for plenary
AI summary:The report now frames the 28th regime as a response to competitiveness challenges, referencing the Draghi and Letta reports and the 'One Europe, One Market' agenda. It introduces a detailed tax module with a single consolidated corporate tax base, formulary apportionment, and safeguards against abuse, while respecting Member States' tax sovereignty. The text adds provisions on employee stock options, transfer pricing, and investor status to reduce cross-border barriers and attract talent. It strengthens the focus on capital markets and savings mobilisation, aiming to close the funding gap and prevent capital flight. The only formal change is the expansion of an abbreviation in the explanatory statement.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Ľudovít Ódor (Renew)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Luděk Niedermayer (EPP), Bruno Gonçalves (S&D), Pierre Pimpie (Patriots), Roberts Zīle (ECR), Kira Marie Peter-Hansen (Greens), Jussi Saramo (The Left)
The text, version by version
Newest first.
Adopted by Parliament· 9 Jul 2026
AI summary:Parliament's resolution on the feasibility of a 28th tax regime supports the Commission's 'EU Inc.' proposal and calls for an optional, modular tax module to reduce compliance costs and boost competitiveness.
Tabled for plenary· 10 Jun 2026
AI summary:This resolution addresses the feasibility of a 28th tax regime to support EU competitiveness. It welcomes the Commission's 'EU Inc.' proposal and outlines principles for a tax module, covering corporate income, VAT, withholding tax, employee taxation, transfer pricing, access to capital, and tax incentives.
Committee draft· 19 Mar 2026
AI summary:This draft report proposes a 28th tax regime as an optional EU-wide framework for innovative companies, start-ups and scale-ups, covering corporate, insolvency, labour and tax law to boost competitiveness.
Timeline
Newest first.
Plenary stage 3 steps
9 July 2026
Plenary vote
Sitting of 9 Jul 2026 Report A10-0167/2026Adopted text TA10-0270/2026
9 July 2026
Debated in plenary
MEPs debated the text in the chamber ahead of the vote.
10 June 2026
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 4 steps
3 June 2026
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
22 April 2026
Amendments tabled in committee
Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.
19 March 2026
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
13 November 2025
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2025/2211(INI)