amendment list, 13 January 2026

The 28th Regime: a new legal framework for innovative companies

Report A-10-2025-0269-AM-018-027 · (2025/2079(INL))

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Amendment 18
Amendment 19
Amendment 20
Amendment 21
Amendment 22
Amendment 23
Amendment 24
Amendment 25
Amendment 26
Amendment 27

Text 119 paragraphs

14.1.2026 A10-0269/18

Amendment 18

Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0269/2025

René Repasi

(2025/2079(INL))

Motion for a resolution

Paragraph 20 a (new)

Motion for a resolution	Amendment
Motion for a resolution	Amendment20 a. Stresses that any company which directly or indirectly owns subsidiaries, branches or related entities located in non-cooperative tax jurisdictions included in the Union list should be prohibited from registering as an S.EU; stresses that registration as an S.EU or the maintenance of S.EU status is subject to a certified annual declaration demonstrating the absence of such structures; calls for systematic checks by the competent authorities and automatic removal from the register in the event of non-compliance; stresses that this prohibition is essential to ensuring the credibility and integrity of the 28th regime;

Motion for a resolution

Amendment

20 a. Stresses that any company which directly or indirectly owns subsidiaries, branches or related entities located in non-cooperative tax jurisdictions included in the Union list should be prohibited from registering as an S.EU; stresses that registration as an S.EU or the maintenance of S.EU status is subject to a certified annual declaration demonstrating the absence of such structures; calls for systematic checks by the competent authorities and automatic removal from the register in the event of non-compliance; stresses that this prohibition is essential to ensuring the credibility and integrity of the 28th regime;

Or. en

14.1.2026 A10-0269/19

Read the rest (107 paragraphs)

Amendment 19

Arash Saeidi, Mario Furore

on behalf of the The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 27

Motion for a resolution	Amendment
Motion for a resolution27. Stresses that the S.EU framework should foster partnerships with universities, research institutes and technology transfer offices to accelerate the transition from lab to market, to ensure access to research infrastructure and expertise, and to support the commercialisation of research results, thereby strengthening innovation-driven ecosystems;	Amendmentdeleted

Or. en

14.1.2026 A10-0269/20

Amendment 20

Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 29

Motion for a resolution	Amendment
Motion for a resolution29. Stresses that attracting top talent is essential for growth and innovation in the Union and that SMEs, start-ups and scale-ups often face difficulties in offering the right competitive financial incentives across the single market, such as equity or profit-sharing, to attract and retain skilled professionals; underlines that productivity growth, innovation and social inclusion must go hand in hand; is of the view that consideration should be given to harmonising rules for employee financial participation, in particular through the creation of employee stock ownership plans (‘ESOPs’) and employee stock options (‘ESOs’);	Amendment29. Stresses that attracting top talent is essential for growth and innovation in the Union and that SMEs, start-ups and scale-ups often face difficulties in offering the right competitive financial incentives across the single market, such as equity or profit-sharing, to attract and retain skilled professionals; underlines that innovation and social inclusion must go hand in hand; is of the view that consideration should be given to harmonising rules for employee financial participation, in particular through the creation of employee stock ownership plans (‘ESOPs’) and employee stock options (‘ESOs’); draws attention, in that context, to the necessity of accompanying the proposal on the 28th regime with guidelines drawn up by the Commission in order to ensure a fair sharing of productivity and innovation gains, which should benefit all employees;

Motion for a resolution

Amendment

29. Stresses that attracting top talent is essential for growth and innovation in the Union and that SMEs, start-ups and scale-ups often face difficulties in offering the right competitive financial incentives across the single market, such as equity or profit-sharing, to attract and retain skilled professionals; underlines that productivity growth, innovation and social inclusion must go hand in hand; is of the view that consideration should be given to harmonising rules for employee financial participation, in particular through the creation of employee stock ownership plans (‘ESOPs’) and employee stock options (‘ESOs’);

29. Stresses that attracting top talent is essential for growth and innovation in the Union and that SMEs, start-ups and scale-ups often face difficulties in offering the right competitive financial incentives across the single market, such as equity or profit-sharing, to attract and retain skilled professionals; underlines that innovation and social inclusion must go hand in hand; is of the view that consideration should be given to harmonising rules for employee financial participation, in particular through the creation of employee stock ownership plans (‘ESOPs’) and employee stock options (‘ESOs’); draws attention, in that context, to the necessity of accompanying the proposal on the 28th regime with guidelines drawn up by the Commission in order to ensure a fair sharing of productivity and innovation gains, which should benefit all employees;

Or. en

14.1.2026 A10-0269/21

Amendment 21

Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 29 a (new)

Motion for a resolution	Amendment
Motion for a resolution	Amendment29 a. Insists that a wage indexation mechanism be put in place and that such indexation complement, rather than replace, existing basic salaries and social rights; calls on the Commission to draw up, in consultation with the social partners, harmonised guidelines to ensure that that mechanism is implemented in a consistent and verifiable manner;

Or. en

14.1.2026 A10-0269/22

Amendment 22

Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 35

Motion for a resolution	Amendment
Motion for a resolution35. Reiterates that access to finance should not be limited to venture capital but should also cover other types of investments, including equity and social impact investments, pension schemes and public investment funds, in order to ensure the necessary access to capital;	Amendment35. Reiterates that access to finance should not be limited to venture capital but should also cover other types of investments, including equity and social impact investments and public investment funds, in order to ensure the necessary access to capital;

Or. en

14.1.2026 A10-0269/23

Amendment 23

Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 36

Motion for a resolution	Amendment
Motion for a resolution36. Considers that provision should be made to facilitate the cooperation of SMEs, start-ups and scale-upswith research institutions to support spin-offs and knowledge transfer; underlines that, to that end, the creation of the S.EU should be fully integrated with Union initiatives to facilitate improved access to data in the context of research;	Amendment36. Underlines that, to that end, the creation of the S.EU should be fully integrated with Union initiatives to facilitate improved access to data in the context of research;

Or. en

14.1.2026 A10-0269/24

Amendment 24

Arash Saeidi, Mario Furore

on behalf of the The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Subheading 6

Motion for a resolution	Amendment
Motion for a resolutionDispute Resolution	Amendmentdeleted

Or. en

14.1.2026 A10-0269/25

Amendment 25

Arash Saeidi, Mario Furore

on behalf of the The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 37

Motion for a resolution	Amendment
Motion for a resolution37. Considers that an alternative dispute resolution mechanism should be established for disputes relating to S.EU s to ensure fast and specialised dispute resolution; further believes that Member States should consider introducing a special panel within their national courts dedicated to disputes between companies relating to S.EU s and that it should be possible for such special panels to conduct the dispute resolution in English;	Amendmentdeleted

Motion for a resolution

Amendment

37. Considers that an alternative dispute resolution mechanism should be established for disputes relating to S.EU s to ensure fast and specialised dispute resolution; further believes that Member States should consider introducing a special panel within their national courts dedicated to disputes between companies relating to S.EU s and that it should be possible for such special panels to conduct the dispute resolution in English;

deleted

Or. en

14.1.2026 A10-0269/26

Amendment 26

Arash Saeidi, Mario Furore

on behalf of the The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 40

Motion for a resolution	Amendment
Motion for a resolution40. Requests that the Commission submit, by the first quarter of 2026 on the basis of Articles 50 and 114 TFEU, a proposal for a directive following the recommendations set out in the Annex hereto;	Amendmentdeleted

Or. en

14.1.2026 A10-0269/27

Amendment 27

Arash Saeidi, Mario Furore

on behalf of the The Left Group

Report A10-0269/2025

René Repasi

The 28th Regime: a new legal framework for innovative companies

(2025/2079(INL))

Motion for a resolution

Paragraph 41

Motion for a resolution	Amendment
Motion for a resolution41. Considers that the financial implications of the requested proposal should be covered by robust budgetary allocations;	Amendmentdeleted

Or. en