Dossier · Legislative initiative
The 28th Regime: a new legal framework for innovative companies
- Reference
- 2025/2079(INL) Legislative initiative
- Where it stands
- Parliament adopted the text on 20 January 2026. This is its final position on the matter.
- Stage
- Parliament’s position
- Lead committee
- Legal Affairs JURI
More facts (5)
- Author
- René REPASI
- Shadow rapporteurs
- 6 members
- Decisions in plenary
- 1
- Last vote
- 20 Jan 2026 · Adopted
- Versions
- 3 versions
Where it stands
The steps of this kind of dossier and how far it has come, from the procedure file.
- Referred to committee (done) 8 May 2025
- Committee work (done) Report adopted 11 December 2025
- Tabled for plenary (done) 17 December 2025
- Plenary vote (done) Adopted 20 January 2026
- Parliament’s position (done) Final
Parliament asks the Commission to propose a law and says what it should contain.
People
Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.
- Lead committee
- Legal Affairs JURI
- Author
- René REPASI (S&D)
- Shadow rapporteurs
- Axel VOSS (EPP), Pascale PIERA (Patriots), Mario MANTOVANI (ECR), Pascal CANFIN (Renew), Kira Marie PETER-HANSEN (Greens), Arash SAEIDI (The Left)
Decisions in plenary, 1
Every decision Parliament took on this dossier, newest first.
| Date | Decision | Kind | Effect | Final vote |
|---|---|---|---|---|
| 20 Jan 2026 | The 28th Regime: a new legal framework for innovative companies | Resolutions | Adopted | 492 for, 144 against, 28 abstained by roll call |
Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.
Each group's clear line at the date of the vote: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided; “< 10 voted” when fewer took part. Result: outcome, for–against–abstained (method).
- 20 Jan 2026 Amendment 3, adding text after paragraph 1
Rejected 116–489–56
- The Left
- For
- Greens
- Abst.
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- Against
- ESN
- Divided
- 20 Jan 2026 Amendment 33 to paragraph 2
Rejected 196–446–15
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- For
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 28, adding text after paragraph 2
Rejected 190–454–16
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- For
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 7 to paragraph 10 — part 2
Rejected 103–500–61
- The Left
- For
- Greens
- Abst.
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- Against
- ESN
- Divided
- 20 Jan 2026 Amendment 29, adding text after paragraph 10
Rejected 135–471–52
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- For
- Patriots
- Divided
- ESN
- For
- 20 Jan 2026 Amendment 11, adding text after paragraph 14
Rejected 78–528–58
- The Left
- For
- Greens
- Abst.
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- Against
- ESN
- Against
- 20 Jan 2026 Amendment 14, adding text after paragraph 14
Rejected 81–518–56
- The Left
- For
- Greens
- Divided
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- Against
- ESN
- Against
- 20 Jan 2026 Amendment 21, adding text after paragraph 29
Rejected 79–561–15
- The Left
- For
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- Against
- ESN
- Against
-
Rejected 191–423–48
- The Left
- For
- Greens
- Abst.
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Divided
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 26 to paragraph 40
Rejected 136–487–24
- The Left
- For
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Against
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 35 to paragraph 40
Rejected 124–500–28
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Divided
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 27 to paragraph 41
Rejected 162–484–18
- The Left
- For
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- Divided
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 30 to citation 2
Rejected 199–445–10
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- For
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Separate vote on citation 2
Adopted 491–139–20
- The Left
- For
- Greens
- For
- S&D
- For
- Renew
- For
- EPP
- For
- ECR
- For
- Patriots
- Against
- ESN
- Against
- 20 Jan 2026 Amendment 31, adding text after recital C
Rejected 193–464–3
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- For
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Amendment 32, adding text after recital E
Rejected 190–450–13
- The Left
- Against
- Greens
- Against
- S&D
- Against
- Renew
- Against
- EPP
- Against
- ECR
- For
- Patriots
- For
- ESN
- For
- 20 Jan 2026 Final vote — text as a whole
Adopted 492–144–28
- The Left
- Against
- Greens
- For
- S&D
- For
- Renew
- For
- EPP
- For
- ECR
- For
- Patriots
- Against
- ESN
- Against
Add members’ columns
Versions, 3
The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.
Adopted by Parliament20 Jan 2026
Adopted text TA10-0002/2026 TA-10-2026-0002
Tabled for plenary17 Dec 2025
Report A10-0269/2025 A-10-2025-0269
Committee draft30 Jun 2025
Draft report (JURI) JURI-PR-773199
AI: Each version in short Written by AI from the official text — check the source
- Adopted text TA10-0002/2026: Parliament asks the Commission to propose a directive creating a 28th legal regime for innovative companies, named 'Societas Europaea Unificata' (S.EU), with uniform rules across the EU.
- Report A10-0269/2025: Parliament's resolution requests a Commission proposal for a directive creating a 'Societas Europaea Unificata' (S.EU) corporate form, a 28th regime for innovative companies, based on Articles 50 and 114 TFEU.
- Draft report (JURI): This draft report proposes a new EU legal framework, the '28th Regime', for innovative companies, to be called the 'European Start-Up and Scale-Up' (ESSU) company.
What changed, 2
Between consecutive versions, newest pair first. The overviews are written by AI from the two texts; the comparison shows every change.
Latest Tabled for plenary → Adopted by Parliament Report A10-0269/2025 → Adopted text TA10-0002/2026
AI: What changed Written by AI from the official text — check the source
The versions differ only in formal points and wording: terminology is aligned, references updated, and punctuation corrected. Two changes affect substance: the condition for employee participation rules and the fallback trigger are rephrased, altering the circumstances under which they apply.
Committee draft → Tabled for plenary Draft report (JURI) → Report A10-0269/2025
AI: What changed Written by AI from the official text — check the source
Renames the corporate form from ESSU to S.EU and changes the legal approach from a directive to a regulation or maximum harmonisation directive, rejecting Article 352 TFEU and enhanced cooperation. Strengthens safeguards for workers, employee participation, and anti-circumvention, adding detailed rules on participation and excluding companies with infringements. Expands digitalisation and registration provisions, including a digital portal, 48-hour registration, and integration with the European business wallet. Adds extensive new sections on attracting talent, employee financial participation, partnerships with universities, and impact assessment and review. The other changes are formal or wording: updated names, renumbering, and rephrasing without altering substance.
Timeline, 9
Every recorded step, newest first, grouped by stage; the latest stage is open.
Plenary stage 4 steps · 17 Dec 2025–20 Jan 2026
20 January 2026
Plenary vote
Sitting of 20 Jan 2026 Report A10-0269/2025Adopted text TA10-0002/2026
19 January 2026
Debated in plenary
MEPs debated the text in the chamber ahead of the vote.
13 January – 14 January 2026
35 amendments tabled for the plenary vote
Groups propose changes to the tabled text; each is voted on before the final vote.
Amendments 1–10Amendments 11–17Amendments 18–27Amendments 28–29Amendments 30–35
17 December 2025
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 5 steps · 8 May 2025–11 Dec 2025
11 December 2025
Committee vote: report adopted
JURI (Legal Affairs) voted on the amendments and adopted the report that goes to plenary.
3 December 2025
Committee opinion adopted
The opinion is attached to the report for the lead committee to consider.
10 September 2025
Amendments tabled in committee
Members of JURI (Legal Affairs) proposed changes to the draft.
30 June 2025
Draft report published
The rapporteur’s first text in JURI (Legal Affairs). Members can table amendments before the committee votes.
8 May 2025
Referred to the JURI (Legal Affairs) committee
The lead committee prepares Parliament’s report.
Connections
Texts, decisions, people and other dossiers related to this one.
Texts voted on
- Text REPORT with recommendations to the Commission on the 28th Regime: a new legal framework for innovative companies Report A10-0269/2025 20 Jan 2026
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Sources & citation
Where the facts on this page come from, and how to cite it.
- Official source
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “The 28th Regime: a new legal framework for innovative companies”. Dossier, 20 January 2026. procId 2025-2079, reference 2025/2079(INL). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2025-2079?grid=all (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025%2F2079(INL). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2025-2079 (CC BY 4.0).
BibTeX
@misc{epw-dossier-2025-2079,
author = {{European Parliament}},
title = {{The 28th Regime: a new legal framework for innovative companies}},
year = {2026},
date = {2026-01-20},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2025-2079?grid=all}},
url = {https://news.eu-parl.st-solutions.dev/dossiers/2025-2079?grid=all},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Dossier. procId 2025-2079, reference 2025/2079(INL). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025\%2F2079(INL). Data: EP Open Data API: procedure record (CC BY 4.0)}
}