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What changed

From · Plenary report · 2025-07-09 A-10-2025-0127 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2015/848 on insolvency proceedings to replace its Annexes A and B
To · Adopted text · 2025-09-10 TA-10-2025-0180 Insolvency proceedings: replacing Annexes A and B
✦ In short · AI narration of the differences below, generated 4 Sept 2026

The adopted text adds new insolvency proceedings and practitioners from Bulgaria, the Czech Republic, and France to Annexes A and B, and removes a Spanish entry. #1

1 change of substance. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.

+9 added · −14 removed · 1 modified paragraphs

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

P10_TA(2025)0180

on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2015/848 on insolvency proceedings to replace its Annexes A and B

Insolvency proceedings: replacing Annexes A and B

(COM(2025/0040) – C100009/2025 – 2025/0023(COD))

Committee on Legal Affairs

PE775.423

European Parliament legislative resolution of 10 September 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2015/848 on insolvency proceedings to replace its Annexes A and B (COM(2025)0040 – C10-0009/2025 – 2025/0023(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

– having regard to the Commission proposal to Parliament and the Council (COM(2025/0040)),(COM(2025)0040),

– having regard to Article 294(2) and Article 81(2), points (a), (c) and (f) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C100009/2025),

– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

– having regard to the undertaking given by the Council representative by letter of 17 July 2025 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

– having regard to Rule 60 of its Rules of Procedure,

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Adds a new recital noting further notifications from Bulgaria, the Czech Republic and France, and adds new insolvency proceedings and practitioners to Annexes A and B, while deleting one Spanish entry.

Recital 2: (2) In July 2022, Slovakia notified the Commission of recent changes of its domestic insolvency law introducing a new preventive restructuring procedure and a new type of insolvency practitioner. That notification was followed by notifications from Estonia, Spain and Italy in September 2022, from Belgium in July 2023, from Malta in September 2023 and from Luxembourg in January 2024, all relating to recent changes to their domestic law that introduce new types of insolvency proceedings or insolvency practitioners. Those new types of insolvency proceedings and insolvency practitioners comply with the requirements set out in Regulation (EU) 2015/848 and make it necessary to amend Annexes A and B to that Regulation.

P10_TC1-COD(2025)0023

Recital 2 a (new): (2a) After the Commission presented its proposal, further notifications were received from Bulgaria, the Czech Republic and France relating to recent changes to their domestic law that introduce new types of insolvency proceedings or insolvency practitioners.

Position of the European Parliament adopted at first reading on 10 September 2025 with a view to the adoption of Regulation (EU) 2025/… of the European Parliament and of the Council amending Regulation (EU) 2015/848 on insolvency proceedings to replace its Annexes A and B

Recital 3: (3) In accordance with Article 3 and Article 4a(1) of Protocol No 21 on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Ireland has notified, by letter of 12 May 2025, its wish to take part in the adoption and application of this Regulation.

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2025/2073.)

Annex A – indent 11 a (new): – Производство по несъстоятелност на предприемача,

Annex A – indent 11 b (new): – Производство по погасяване на задължения,

Annex A – indent 11 c (new): – Производство по стабилизация на предприемача,

Annex A – indent 14 a (new): – Veřejná preventivní restrukturalizace,

Annex A – indent 40: – Planes de reestructuración (con publicidad registral),

Annex A – indent 44: deleted

Annex A – indent 96: – Proċedura bażika ta’ ristrutturar preventiv,

Annex B – indent 17 a (new): – Restrukturalizační správce,