# Feasibility of a 28th tax regime and its potential to support EU competitiveness

European Parliament procedure 2025/2211(INI) (INI, 10th term, committee ECON). Stage: None. 327 committee amendments tabled by 29 Members between 2026-04-22 and 2026-04-22.

## What the amendments focus on

This own-initiative report concerns the feasibility of a 28th tax regime and its potential to support EU competitiveness. Amendments welcome the Commission's proposal for a 28th regime ('EU Inc.') covering corporate, insolvency and labour law across the company life cycle, and stress it should remain optional, limited in scope and subject to review to avoid becoming a de facto harmonised default. They address respecting Member States' tax sovereignty, a single consolidated corporate tax base recalling the CCCTB, BEFIT and the Head Office Tax System, cross-border loss relief, prevention of double taxation and double non-taxation, employee stock options taxed at disposal as capital income, R&D and innovation income incentives aligned with OECD standards, a centralised EU digital registry for tax residence, an EU-wide investor passport, and consistency with the State aid framework.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Bruno GONÇALVES | Portugal | S&D | 40 | https://amendeu.com/md/meps/257059.md |
| Niels FUGLSANG | Denmark | S&D | 39 | https://amendeu.com/md/meps/101585.md |
| Marco FALCONE | Italy | PPE | 37 | https://amendeu.com/md/meps/257137.md |
| Luděk NIEDERMAYER | Czechia | PPE | 34 | https://amendeu.com/md/meps/124701.md |
| Jonás FERNÁNDEZ | Spain | S&D | 33 | https://amendeu.com/md/meps/125046.md |
| Fernando NAVARRETE ROJAS | Spain | PPE | 29 | https://amendeu.com/md/meps/257027.md |
| Fulvio MARTUSCIELLO | Italy | PPE | 29 | https://amendeu.com/md/meps/124828.md |
| Ľudovít ÓDOR | Slovakia | RE | 29 | https://amendeu.com/md/meps/257010.md |
| Kira Marie PETER-HANSEN | Denmark | Verts/ALE | 29 | https://amendeu.com/md/meps/197573.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 28 | https://amendeu.com/md/meps/197679.md |
| Jussi SARAMO | Finland | GUE/NGL | 27 | https://amendeu.com/md/meps/127766.md |
| Manon AUBRY | France | GUE/NGL | 27 | https://amendeu.com/md/meps/197533.md |
| Anthony SMITH | France | GUE/NGL | 27 | https://amendeu.com/md/meps/256910.md |
| Herbert DORFMANN | Italy | PPE | 21 | https://amendeu.com/md/meps/96787.md |
| Enikő GYŐRI | Hungary | PfE | 20 | https://amendeu.com/md/meps/96830.md |

## Official source documents

- PE787.771: https://www.europarl.europa.eu/doceo/document/ECON-AM-787771_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2025-2211-INI · machine-readable: https://amendeu.com/data/dossiers/2025-2211-INI.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2025-2211-INI
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