Sittings · Compare

What changed

From · opinion letter parliamentary committee · 2026-02-18 AGRI-AL-782191 Opinion on the Guidelines for Budget – Section III

→

To · Plenary report · 2026-03-05 A-10-2026-0044 on general guidelines for the preparation of the 2027 budget, Section III – Commission

+465 added · −0 removed · 0 modified paragraphs hide unchanged text

PR_BUI_GuideCom

MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

on general guidelines for the preparation of the 2027 budget, Section III – Commission

(2025/2246(BUI))

– having regard to Article 314 of the Treaty on the Functioning of the European Union (TFEU),

– having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

– having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (Financial Regulation),

– having regard to Council Regulation (EU, Euratom) No 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027, and to the joint declaration agreed between Parliament, the Council and the Commission in this context and the related unilateral declarations,

– having regard to Council Regulation (EU, Euratom) 2022/2496 of 15 December 2022 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to Council Regulation (EU, Euratom) 2024/765 of 29 February 2024 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to its position of 16 December 2020 on the draft Council regulation laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to its resolution of 15 December 2022 on upscaling the 2021-2027 multiannual financial framework: a resilient EU budget fit for new challenges,

– having regard to its resolution of 3 October 2023 on the proposal for a mid-term revision of the multiannual financial framework 2021-2027,

– having regard to its resolution of 27 February 2024 on the draft Council regulation amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom,

– having regard to the Commission proposal of 22 December 2021 for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union (COM(2021)0570) and its position of 23 November 2022 on the proposal,

– having regard to its resolution of 10 May 2023 on the impact on the 2024 EU budget of increasing European Union Recovery Instrument borrowing costs,

– having regard to its resolution of 7 May 2025 on a revamped long-term budget for the Union in a changing world,

– having regard to the EU’s obligations under the Paris Agreement and its commitments under the Kunming-Montreal Global Biodiversity Framework,

– having regard to Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’),

– having regard to the special reports by the Intergovernmental Panel on Climate Change entitled ‘Global Warming of 1.5 °C’, published in 2018, entitled ‘Climate Change and Land’, published in 2022, and entitled ‘The Ocean and Cryosphere in a Changing Climate’, published in 2022,

– having regard to Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (Conditionality Regulation),

– having regard to its resolution of 18 December 2025 on the implementation of the rule of law conditionality regime,

– having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources,

– having regard to the Interinstitutional Proclamation on the European Pillar of Social Rights of 13 December 2017 and its resolution of 19 January 2017 thereon, to the Commission Action Plan of 4 March 2021 on the implementation of the European Pillar of Social Rights and to the Porto declaration on social affairs adopted by the members of the European Council in May 2021,

– having regard to the general budget of the European Union for the financial year 2026 and the joint statements agreed between Parliament, the Council and the Commission annexed hereto,

– having regard to the Council conclusions of 17 February 2026 on the budget guidelines for 2027,

– having regard to Rule 95 of its Rules of Procedure,

– having regard to the opinions of the Committee on Employment and Social Affairs, the Committee on Industry, Research and Energy and the Committee on Women’s Rights and Gender Equality,

– having regard to the letters from the Committee on Foreign Affairs, the Committee on Security and Defence, the Committee on Budgetary Control, the Committee on the Environment, Climate and Food Safety, the Committee on Public Health, the Committee on Transport and Tourism, the Committee on Regional Development, the Committee on Agriculture and Rural Development, and the Committee on Culture and Education,

– having regard to the report of the Committee on Budgets (A10-0044/2026),

Budget 2027: the final year of the current MFF must focus on delivery for people, the economy and the planet and on providing investments for competitiveness

1. Considers that, in times of profound geopolitical and institutional instability, security threats, protectionist pressures, loss of competitiveness, budgetary pressure and societal challenges, a predictable, robust, citizen-centred, efficient and investment-oriented EU budget remains central to the implementation of the EU’s policies;

2. Recalls that the EU budget should respond to increasing needs, deliver prosperity through increased competitiveness, promote territorial, economic and social cohesion, create and protect high-quality jobs, and ensure security and defence capabilities; emphasises that achieving these objectives requires a socially fair transition and that the Union budget should support measures to ensure that no one is left behind, in particular through boosting the EU’s long-term competitiveness, reducing strategic dependencies, closing innovation gaps, accelerating clean energy deployment, speeding up the implementation of the green and digital transitions, contributing to global climate action and fighting against biodiversity loss; is determined to maintain a coherent and unified position that reflects its established policy priorities and institutional interests, supports flagship programmes and maximises the concrete benefits for all people;

3. Insists that the EU budget is the largest investment instrument with added value, complementing national budgets and therefore enabling the EU to adequately respond to current multifaceted challenges while ensuring prosperity and stability for its people and businesses;

4. Recalls that the EU budget, reinforced by NextGenerationEU (NGEU) and loans through the Support to mitigate Unemployment Risks in an Emergency scheme, has contributed to alleviating the effects of major crises, including the economic and social impact of the COVID-19 pandemic, and has helped the EU to respond to the effects of Russia’s war of aggression against Ukraine and to address the climate crisis; takes note of the conclusions made by the European Court of Auditors on the lessons learnt from the NGEU, including with regard to reduced accountability and limited EU-level oversight of compliance with rules and regulations; recalls, furthermore, that the EU budget remains ill-equipped, in terms of size, structure and rules, to fully play its role in adjusting to evolving spending needs, challenges and fast-changing priorities, and in addressing shocks, responding to crises and giving practical effect to the principle of solidarity, including by protecting employment, reducing poverty and inequality, and supporting access to healthcare and education; recalls its long-standing position that expenditure covering the financing costs of the NGEU must not reduce the number of EU programmes and their financial programming;

5. Highlights the fact that the EU budget for 2027 will be the seventh and final budget under the 2021-2027 multiannual financial framework (MFF); notes that the 2027 budget will act as a bridge to the upcoming 2028-2034 MFF and, therefore, needs to ensure continuity in addressing present and future challenges; is confident that a strong, responsible, efficient and forward-looking 2027 budget will consolidate the progress made under the current MFF, notably through higher budgetary execution and absorption rates; believes that successfully delivering on its commitments under the current MFF will reinforce the EU’s credibility and enable it to pursue even more ambitious goals in the next MFF to ensure long-term, sustainable and inclusive growth and a more resilient economy and society; considers that the 2027 budget, as the final one of the current MFF, should place a strong emphasis on effective delivery and the timely implementation of mature, high-impact projects, in order to generate tangible results for people and regions; considers, furthermore, that the 2027 budget constitutes a decisive test of the EU’s financial management, in particular for efficiently limiting the reste à liquider (RAL) (outstanding commitments); insists that the Commission and the budgetary authority must carry out a comprehensive assessment of the impact of expenditure under the EU budget, thereby building a robust, evidence-based foundation for the next MFF, focused on effective implementation and tangible results for people, and on the performance of the Union’s economy, competitiveness and investments, and European businesses, especially small and medium-sized enterprises (SMEs);

6. Stresses that effective delivery of Union spending in the final year of the current MFF depends not only on adequate funding, but also on strong implementation capacity at national, regional and local level; underlines the importance of supporting the professionalisation, digitalisation and technical capacity of local administrations, in particular small and medium-sized ones, in order to improve project quality, ensure timely implementation and maximise the impact of Union-funded investments;

Strengthening Europe’s social model, territorial cohesion and security, safeguarding fundamental values and fostering prosperity

7. Emphasises the critical role of cohesion policy, as an investment instrument, in fostering sustainability and upward social and territorial convergence as a key pillar of EU competitiveness; reiterates that the cohesion policy’s added value depends on its effective, inclusive and timely implementation based on a reinforced partnership principle; observes that the growing challenges posed by the current economic, social and geopolitical context are constraining cohesion policy funds; calls for adequate funding to address these issues, ensuring the sustainability and improvement of people’s quality of life across all regions, boosting the EU’s and the regions’ competitiveness and innovation, and addressing demographic challenges, thereby contributing to the EU’s long-term growth, resilience and well-being;

8. Calls for the 2027 budget to support increased investment in critical infrastructure, including transport networks, digital connectivity and energy systems, with targeted support for less-developed regions, as well as insular and remote areas, in order to reduce disparities, strengthen economic and social cohesion and invest in strategic areas of European relevance; underlines that a modernised cohesion policy must follow a decentralised, multilevel governance approach and be built around the shared management and partnership principle, fully involving local and regional authorities; stresses that funding must ensure that resources are directed where they are most needed to reduce regional disparities and that they are focused on results, economic added value and subsidiarity;

9. Recalls that, under Article 349 TFEU, the EU is required to put in place specific measures for the outermost regions, other than mountain areas, facing significant natural constraints; stresses, therefore, the need for continued, targeted support for these regions, including through a reinforced programme of options specifically relating to remoteness and insularity (POSEI);

10. Recalls the need to future-proof the labour market and tackle the skills gap, the issue of brain drain and the mismatch between societal needs and skills, as well as demographic pressures and limited access to opportunities, notably through targeted actions to reduce inequalities and support vulnerable groups, including persons with disabilities and those at risk of poverty or social exclusion; calls for initiatives and investments aimed at promoting fair working conditions and for effective retention strategies in order to tackle structural workforce crises and prevent systemic vulnerabilities in Member States, notably in the healthcare and social sectors; highlights that multilingual competences constitute a key enabler of labour mobility, cross-border cooperation and the competitiveness of the EU economy; considers that, for the EU workforce to remain competitive in the future while achieving a socially just transition, it is necessary to identify key areas for training and reskilling, including for young people, to ensure a coordinated and ambitious approach to addressing skills gaps and substantial support for the scaling up of SMEs, which are the backbone of the European economy, to allow them to expand into global markets;

11. Acknowledges that technology and artificial intelligence (AI) is rapidly changing the employment landscape; highlights the potential that human-centred and well-regulated AI technology offers to boost Europe’s economic growth while improving the lives of people, and highlights the efforts needed to ensure a thriving and adaptable workforce; calls, in this regard, for reinforced commitments under the Employment and Social Innovation line and for synergies and complementarity to be ensured among EU funds;

12. Stresses that resilient healthcare systems are a cornerstone of social cohesion and economic stability; calls for the 2027 budget to support strong and sustainable public health systems, and promote equitable access to quality healthcare services across all regions; is concerned about the rapidly worsening mental health situation in Europe, especially among young people; calls on the Commission to prioritise mental health actions in the 2027 budget;

13. Underlines the importance of the EU4Health programme as the essential basis for building a stronger European Health Union and of the Horizon Europe cluster on health in accelerating the shift from care to prevention and in fully operationalising the ‘One Health’ approach, which recognises the intrinsic link between human, animal and environmental health; reiterates the need to allocate sufficient budgetary allocations under the EU4Health programme to support actions in areas such as the gender aspect of health, sexual and reproductive health, access to timely, high-quality and affordable healthcare, and the quality of services;

14. Highlights the crucial role of promoting and enhancing artistic and cultural cooperation at European level through adequate funding for Creative Europe; underlines that, within the overall EU budget, Creative Europe should be considered a strategic investment; points out that demand by far exceeds the programme’s funding capacity;

15. Underlines the importance of implementing the European Pillar of Social Rights and highlights the crucial role of the EU budget in contributing to initiatives that reinforce social dialogue and strengthen workers’ organisations;

16. Recalls that families, particularly those that include children or dependants in their care, are facing financing difficulties and bearing the burden of expenditure; stresses that they must be the subject of special attention in the relevant aspects of the EU budget and of the priorities of the European Pillar of Social Rights; considers that, in view of the rising cost of living and its very significant impacts on people’s lives, especially the most vulnerable, including children, it is necessary for the 2027 budget to provide all possible support, including through the European Social Fund Plus and related EU instruments, to Member States in order to address these challenges;

17. Reiterates that Article 34(3) of the Charter of Fundamental Rights of the European Union states that ‘the Union recognises and respects the right to social and housing assistance so as to ensure a decent existence for all those who lack sufficient resources’; recalls that access to decent, sustainable and affordable housing should not be subject to distortive market practices; is deeply concerned that the availability and affordability of decent housing in Europe is decreasing at an alarming rate, resulting in a growing housing shortage and increasing number of Europeans facing homelessness; highlights that young people are among those most affected; warns that the lack of affordable housing is creating a spatial segregation that pushes essential workers, particularly in the health, care, and education sectors, further away from their workplaces, thereby exacerbating labour shortages and undermining the resilience of public services;

18. Calls for urgent investment in 2027 to deliver tangible results in addressing the housing crisis; underlines, in addition, the importance of reducing administrative burdens and increasing the efficiency of permitting to unlock private capital and accelerate construction and renovation; underlines the importance of making effective use of existing EU funding instruments in 2027 to increase affordable, decent and sustainable housing and upgrade the quality and energy efficiency of the current housing stock through renovation, in line with the European Affordable Housing Plan and in full respect of the principle of subsidiarity; stresses that public investment alone will not resolve the crisis and that mobilising and incentivising private investment is indispensable; encourages the exchange of best practices to support Member States in improving housing access, especially for vulnerable groups;

19. Recalls the important role that the EU budget plays in promoting the European values enshrined in Article 2 of the Treaty on European Union (TEU) and in supporting the key principles of democracy, the rule of law, solidarity, inclusiveness, justice, non-discrimination and equality, including gender equality; underlines that EU programmes such as Erasmus+, the European Solidarity Corps and Creative Europe contribute significantly to the promotion of these values by fostering inclusion, intercultural dialogue, cultural diversity, active citizenship and a sense of European belonging; reaffirms, furthermore, the essential role of the Citizens, Equality, Rights and Values (CERV) programme in promoting European values and citizens’ rights and in ensuring an open, rights-based, democratic, equal and inclusive society based on the rule of law; stresses the role of the programme in fostering active civic engagement, building resilient societies, raising awareness on disinformation and countering democratic backsliding; calls on the Commission to ensure the swift, full and proper implementation and robust enforcement of the Digital Services Act, Digital Market Act and AI Act, including by allocating adequate funding and staffing for the responsible Commission’s services; reiterates the importance of the Daphne and Equality and Rights strands of the CERV programme, and stresses that necessary resources should be devoted to combating discrimination in all its forms, as well as tackling all forms of violence;

20. Insists on an ambitious budget for Erasmus+ in 2027, which has proven highly effective in broadening education and training across the EU, promoting new job opportunities and fostering skills, youth participation and equal opportunities, thereby strengthening the EU’s long-term competitiveness; recalls that the Commission is required to put in place financial support measures for people with fewer opportunities and calls for a readjustment of Erasmus+ grants to account for higher inflation and higher living costs;

21. Emphasises the need for additional funding for the European Solidarity Corps programme, which has a proven track record of strengthening social cohesion, intercultural understanding and community engagement;

22. Reiterates that adequate resources should be devoted to fighting gender-based violence and to supporting sexual and reproductive health rights and services, women’s rights organisations, and EU initiatives and bodies promoting true equality among people, regardless of their gender, age, sexual orientation or race;

23. Calls on the Commission to increase the EU’s support for the protection of citizens, minorities and religious communities and public spaces against terrorist threats, for the fight against extremism, radicalisation and terrorist content including online, and for the countering of the spike in hate speech, antisemitism, anti-Christian and anti-Muslim hatred, and racism across Europe and worldwide; regrets the increasing number of hate crimes directed against Christians and other religious communities; recalls that, in its annual discharge reports, the European Parliament has consistently reiterated its concerns and expectations regarding the use of Union funds in the field of education, underlining that EU financial assistance must be made conditional on full compliance with the values enshrined in Article 2 TEU; recalls that, according to the EU strategy on combating antisemitism and fostering Jewish life adopted in 2021, the Commission committed to supporting the creation of a participatory European Holocaust monument in Brussels, linked with pieces of art in EU capitals; calls on the Commission to make every effort to honour this commitment by the end of the current MFF;

24. Emphasises the valuable work carried out under the Union Values strand of the CERV programme, which provides, among other things, direct funding to civil society organisations as key actors in vibrant democracies, and contributes to democratic resilience; stresses that citizens represent the core of European democracy, and that civil society organisations, which promote the will and interests of citizens, represent an important part of European democracy; recalls its position, in its resolution of 7 May 2025, that robust support for civil society ‘is vital for fostering an active civic space, ensuring accountability and transparency and informing policymakers about best practices from the ground’; underlines, in this regard, the importance of all EU programmes and of increasing funding to support the genuine engagement of civil society, particularly in the context of the impact of reduced funding for civil society by the EU’s international partners; highlights the growing threat posed by disinformation and foreign information manipulation to the Union’s democratic processes; stresses, in addition, that supporting investigative journalism with sufficient resources is a strategic investment in democracy, transparency and social justice; stresses equally the need to strengthen media literacy and fact-checking initiatives; stresses, furthermore, the fact that adequately resourced action to counter disinformation and foreign information manipulation and interference is a strategic investment in democratic resilience and public trust;

25. Reiterates the importance of the relevant budget line in continuing and intensifying the humanitarian mission of the Committee on Missing Persons in Cyprus and in supporting the bicommunal Technical Committee on Cultural Heritage;

26. Stresses that EU migration and asylum policy must be underpinned by solidarity and shared responsibility in full compliance with the obligations of national, EU and international law, ensuring proper implementation of the Asylum and Migration Pact, in full compliance with international human rights law; stresses that adequate funding remains critical to addressing evolving challenges and to ensuring effective relocation, safe and dignified reception, and effective and sustainable inclusion and integration; considers that the Asylum, Migration and Integration Fund and the Border Management and Visa Instrument (BMVI) play a central role in this context and must receive continuous funding; underlines that adequate funding should be allocated to Member States with an external border; emphasises the need to better protect people by preventing trafficking and to enhance support to strengthen cross-border cooperation between the Member States, as well as cooperation between the Member States and the EU, in combating terrorism, organised crime, drug trafficking and criminal networks, particularly those involved in migrant smuggling and human trafficking, so as to reinforce law enforcement and the judicial response to these criminal networks, and to support Member States facing hybrid threats, in particular the instrumentalisation of migrants at the EU’s borders, as defined in the Crisis Regulation;

27. Observes that enhanced funding for border protection capabilities, as provided for in the annex III to the BMVI Regulation, is a cornerstone of a comprehensive migration policy to preserve the free movement of people within the EU and to address evolving migration and security challenges, including those of a hybrid nature; reaffirms the vital importance of the implementation of the Asylum and Migration Pact, including the role of the Integrated Border Management Fund and the BMVI in safeguarding the EU’s external borders; reaffirms that cooperation agreements on migration and asylum management with third countries, in full respect of international law and the EU Charter, can help prevent and counter irregular migration, tackle smuggling, combat organised crime and strengthen border security; recalls the necessity for adequate funding, staffing and staff training for all agencies operating in the field of security, justice, law enforcement, asylum and migration, as well as border management;

28. Recalls that the rule of law is one of the founding values of the EU and that respect for the rule of law is an essential prerequisite for the sound financial management and effective use of EU funding; stresses that this is crucial for safeguarding citizens’ trust in the EU and for ensuring that EU funds deliver tangible benefits across all Member States; recalls that the Conditionality Regulation is a key tool for protecting the EU’s financial interests against breaches of the rule of law; highlights that the weakening of the independence and impartiality of public administration and undue concentration in procurement procedures, as well as attacks on the justice system, represent systemic rule of law risks that threaten sound financial management; recalls the obligation of Member States subject to measures under the Conditionality Regulation to continue to honour all commitments to final recipients and beneficiaries; calls on the Commission to do its utmost to protect the legitimate interests of final beneficiaries and to ensure that final beneficiaries can continue to benefit from EU funding; stresses that any measures should not weaken the application of the Conditionality Regulation;

29. Underlines that rule of law conditionality is a fundamental principle that must apply to all EU funds without exception, including performance-based instruments as well as funding provided under Article 122 TFEU, so that no EU expenditure escapes effective scrutiny; calls on the Commission to maintain consistency in the application of conditionality across all EU funding streams; insists that the measures required for the release of EU funding, as defined by the relevant decisions taken under the Common Provisions Regulation, the Recovery and Resilience Facility Regulation and the Conditionality Regulation, must be assessed coherently as an integral package and that no payments should be made while deficiencies persist or be the outcome of negotiations; emphasises that all decisions to fully or partially suspend EU funding must be based on clear, objective and transparent criteria and procedures; recalls its position that funds suspended in accordance with the Conditionality Regulation or on account of non-fulfilment of horizontal enabling conditions should not be eligible for programme amendments or transfers; insists that the decision to use decommitted funds that had been frozen due to rule of law breaches is a prerogative of the budgetary authority within the framework of the annual budgetary procedure and should not be left to the discretion of the Commission; strongly insists on the European Parliament’s right to full transparency and traceability of EU funds; reiterates its call for a single, integrated and interoperable information system to track financial flows;

Creating economic opportunities in the face of strategic challenges

30. Underlines the key role of the EU budget in delivering on the European Green Deal, achieving a successful digital transition, contributing to the objectives of the Competitiveness Compass and strengthening the Union’s economic and industrial sovereignty, as highlighted by the Draghi and Letta reports, especially as regards simplification and avoiding unnecessary administrative burdens; reiterates the Union’s commitment to meet the 2050 climate neutrality target by supporting investments in areas such as energy efficiency, renewable energy and resilient electricity grids, cross-border mobility, the circular economy, biodiversity protection, digital innovation and AI, and smart energy infrastructure; calls for adequate upskilling and reskilling programmes for workers, especially in regions dependent on carbon-intensive industries, and tailored support for SMEs, to ensure sustainable prosperity for Europe, safeguarding the just transition, industrial competitiveness and quality employment;

31. Further calls for sufficient funding for research, innovation and technological deployment, in particular in areas of strategic importance, to ensure that the EU remains agile and self-reliant in the face of global challenges, disruptions and volatility, strengthening the Union’s global leadership and reducing strategic dependencies; emphasises the role of InvestEU, through its budgetary guarantees and advisory services, the SME component of the Single Market Programme, and other instruments in leveraging the full potential of the EU’s cross-border dimension, facilitating the development of start-ups and scale-ups, reducing bureaucratic hurdles, simplifying application processes and improving access to finance; considers it essential that investments contribute to strengthening European value chains and developing industrial capacities, and that they reinforce the Union’s strategic autonomy by reducing dependence on third countries;

32. Recalls the role of the EU’s space programme in enhancing the strategic security of the Union through a variety of civil and military applications; underlines that a strong European space sector is fundamental for European security, open strategic autonomy, secure connectivity, the protection of critical infrastructure and advancing the twin green and digital transitions, and therefore requires sufficient resources;

33. Emphasises that the EU budget for 2027 must act as an engine for completing a genuine energy union by bridging the investment gap of EUR 660 billion annually for energy-related investments, in particular in energy interconnections and in strategic technologies, ensuring that the transition away from Russian fossil fuels is translated into industrial leadership, economic resilience, strategic autonomy, notably for critical raw materials, and quality job creation; highlights the necessity to ensure the proper functioning and deeper integration of European energy markets through the modernisation of cross-border infrastructure; calls for continuous investment in critical infrastructure, low-carbon and renewable energy sources and energy efficiency, adapting European infrastructure to meet future energy demands, reducing dependencies and ensuring the Union’s open strategic autonomy and energy security;

34. Recalls the central and strategic importance of the common agricultural policy (CAP) and the common fisheries policy in delivering on key EU priorities, such as ensuring the sustainable provision of high-quality food and guaranteeing food and nutrition security, which represents a vital component of strategic autonomy and geopolitical stability; stresses CAP’s central role in ensuring a fair income for farmers, a productive, competitive and sustainable agricultural sector, social inclusion, climate resilience and biodiversity protection, and in supporting vibrant rural communities; calls for adequate resources to help farmers and people employed in the fisheries sector cope with the impact of inflation, administrative burden, fuel costs, changes in the global food market and adverse climate events; emphasises the need to help new and young farmers and for targeted attention to be devoted to small-scale agricultural holdings and small fishing enterprises; stresses the need to take into account the specific needs of farmers in front-line Member States, in particular those that share a land border with Ukraine, the Russian Federation and/or Belarus; underlines, in this context, the need to ensure a fair distribution of CAP direct payments, including by addressing disparities in support levels and access to measures across Member States; highlights that, in line with the principle of the just transition, no one should be left behind and due attention should be given to local communities, farmers and fishers;

35. Underlines that emerging instruments in the blue economy, as well as the European Ocean Pact, should receive sufficient funding from the EU and its Member States, but not at the expense of existing fisheries; stresses the strategic importance of fisheries and aquaculture and the need for adequate financial support; recognises that the common fisheries policy contributes to a stable income and long-term prospects for fishers, while protecting sustainable marine ecosystems, which underpin the sector’s competitiveness; calls for particular attention to be paid to the EU fishing fleet to improve safety and security, including by tackling illegal fishing and improving working conditions, energy efficiency and sustainability and allowing for the modernisation of the Union’s fleet and generational renewal;

36. Emphasises the urgent need to uphold fair living and working conditions for farmers, farmworkers and people employed in the fisheries and aquaculture sectors; outlines the importance of strengthening compliance with core EU labour standards, such as fair wages and safe working conditions, and calls for adequate resources to be mobilised to facilitate the implementation of this principle;

37. Is deeply concerned about the impacts of climate change and the biodiversity crisis both in Europe and globally; stresses that the cost of inaction is far higher than the investment needs, including with regard to climate mitigation, adaptation efforts and sustainable water management; stresses that investments in climate action should also contribute to the EU’s competitiveness and strategic autonomy; highlights, therefore, the constructive role played by the Programme for the Environment and Climate Action (LIFE programme); stresses that the LIFE programme has a cross-border nature and is directly managed by the Commission, which are imperative factors guaranteeing funding predictability for final beneficiaries and the successful implementation of projects; calls, therefore, for the 2027 budget to include ambitious funding for the LIFE programme in order to accelerate the shift towards a sustainable, climate-neutral and resilient economy, with a focus on projects that deliver clear added value and avoid duplication with national efforts;

38. Underlines the EU’s role as a hub for coordinating and improving the Member States’ preparedness and capabilities to respond immediately to large-scale, high-impact emergencies; calls for sufficient funding for the EU Civil Protection Mechanism, including the rescEU capacities, to support Member States quickly and effectively in overwhelming crisis situations; acknowledges that the EU Solidarity Fund or any other fund alone cannot fully compensate for the extreme weather events of increased frequency and severity caused by climate change today and in the future; stresses the need to invest in and prioritise preparedness, prevention and adaptation measures, including nature-based solutions;

39. Calls for the 2027 budget to provide for increased allocations for public investment in transport infrastructure, cross-regional transport networks and the promotion of public transport and sustainable mobility in order to enhance EU connectivity, support sustainable mobility and strengthen territorial cohesion;

40. Stresses the urgent need to strengthen security and defence integration and capabilities, including hybrid and conventional military capabilities, alongside robust civilian preparedness, which is essential for securing European deterrence, defence, synergies and strategic autonomy and for reinforcing the EU’s role as a global actor; highlights the fact that the EU budget is the most effective tool to pool resources, harmonise national efforts and optimise public spending, thereby achieving significant economies of scale, potential savings and cost efficiencies, reducing duplication and creating quality jobs, in order to create a genuine capabilities-based European defence union and to better prepare for and respond to current warfare strategies, unprecedented geopolitical challenges and hybrid threats, while acknowledging the neutrality commitments of individual Member States; stresses the essential role of common investment, research and development, digitalisation in defence production and procurement mechanism; recalls the importance of investing in and developing dual-use equipment and, in particular, of strengthening EU military mobility as regards funding dual-use transport infrastructure along priority axes; highlights, in particular, the need for adequate financial support for Member States with external EU borders, especially those that share a land border with Ukraine, the Russian Federation and/or Belarus and those dealing with shadow fleets; underlines that such support should ensure that these Member States have the necessary resources to strengthen the protection of critical infrastructure, maintain facilities and installations in order to cope with heightened defence and security needs and secure the external borders of the EU, including necessary physical measures where relevant and duly justified; notes that most of Europe’s defence and security arrangements, in particular nuclear deterrence, have so far been underpinned by NATO;

41. Calls for the establishment of European Maritime Security and Defence Hubs in the Black Sea, North Sea, Baltic Sea and Mediterranean Sea in response to Russia’s war of aggression against Ukraine and geopolitical developments in the Mediterranean region and the Arctic; underlines that these hubs should enhance maritime situational awareness, enable real-time monitoring from space to seabed and strengthen early warning capacities and reactions to respond to the increased threats from the Russian shadow fleet, while ensuring the security of commercial routes;

42. Recalls that front-line Member States, in particular those that share a land border with Ukraine, the Russian Federation and/or Belarus in the Baltic region and Member States in eastern Europe, and vulnerable sectors of the economy, such as agriculture, infrastructure and military mobility, remain exposed to the consequences of the war in Ukraine; underlines that, in border regions, measures to mitigate economic and social impacts and to strengthen resilience should be prioritised alongside security needs, ensuring a balanced response based on solidarity, including targeted support for affected people and border municipalities facing added pressure on services and local economies, including pressure arising from demographic pressure and workforce shortages, building on the experience of rapid-response adjustment instruments; calls for the 2027 budget to provide adequate funding in this regard and ensure the continuity of support within the current MFF and to facilitate the early implementation of mature projects in the next long-term budget;

Global Europe: acting today, preparing for tomorrow

43. Stresses the urgent need for the EU to strengthen its common external policy and global influence, given the evolving geopolitical landscape, marked by shifts in US policy, Russia’s war against Ukraine and escalating global conflicts; points out the necessity for the EU to secure adequate funding and resources in the 2027 budget to effectively address issues in its neighbourhood and beyond; recalls the importance of an updated Strategic Compass and the crucial diplomatic role of the European Global Gateway; emphasises the EU’s responsibility to actively support democratic actors, civil society organisations and democratic institutions in partner countries, particularly in regions facing democratic backsliding;

44. Highlights the importance of enhancing the EU’s role as a leading humanitarian actor and calls for adequate funding for the humanitarian aid programme to address crises in regions affected by protracted conflict, displacement, food insecurity and natural disasters; stresses that this is especially urgent in the light of the sudden decline in international aid from other major donors, while acknowledging that the Union cannot shoulder this responsibility alone; welcomes the Commission’s efforts to ensure that EU external financing is aligned with the Union’s strategic priorities and values; calls on the Commission to ensure that EU programmes for development, humanitarian assistance and human rights support receive a substantial increase in funding; emphasises that the EU requires sufficient resources for long-term investments in building global partnerships, and points out the importance of the participation of non-EU countries in EU programmes, where appropriate; underlines the need for robust accountability, transparency and monitoring mechanisms to ensure the proper and intended use of EU funds in third countries; welcomes, in this context, the agreement on the participation of the United Kingdom in the Erasmus+ programme as of 2027; believes that making EU funding conditional on the achievement of country-specific milestones is an effective and appropriate tool for safeguarding the Union’s interests; considers that EU financing granted to third countries should not be subject to less stringent conditions than financing provided to Member States; calls for the strengthening of the Union’s ability to mobilise international partnerships based on shared values and interests;

45. Underlines that Russia’s illegal, unprovoked and unjustified war of aggression against Ukraine has profoundly altered the EU’s security environment; stresses the critical importance of the Internal Security Fund in addressing rising threats, such as increased levels of organised crime with a cross-border dimension and cybercrime; calls on the Member States to ensure consistent and complementary efforts in their defence investments;

46. Firmly reiterates its unconditional and full support for Ukraine in its fight for freedom and democracy against Russian aggression, as the war on its soil enters its fourth year; condemns the devastating human and economic toll of Russia’s war; underlines the ongoing and pressing need for intensified funding efforts to address urgent humanitarian needs, repair critical infrastructure and enhance the capacity of the EU-Ukraine Solidarity Lanes to deliver essential supplies; welcomes the agreement by Member States to provide support to Ukraine through a EUR 90 billion loan under enhanced cooperation over two years through joint borrowing and to immobilise indefinitely Russian assets of up to EUR 210 billion, which have been frozen in the EU since the start of the war; stresses the importance of ensuring accountability for international crimes; insists that the ‘Ukraine Support Loan Instrument’ special instrument be used;

47. Insists on the benefits of pre-accession funds, both for enlargement countries and for the EU itself, as they create more stability and enhance comprehensive convergence with the EU, including economic integration, social and environmental standards and shared democratic values; underlines the importance of sustained support for candidate countries in implementing necessary accession-related reforms, in particular regarding the rule of law, anti-corruption, democracy, economic resilience, and the prevention and countering of hybrid threats; stresses that the 2027 budget, as the final one of the current MFF, should ensure that the Instrument for Pre-accession Assistance (IPA) III and neighbourhood support are conditional on respect for European values such as the rule of law, the independence of the judiciary, the democratic process, respect for fundamental rights, and good neighbourly relations; stresses the need to strictly apply the conditionalities enshrined in the facilities; welcomes the implementation of the Growth Plan for the Western Balkans to further support the economic convergence of Western Balkan countries with the EU’s single market through investment and growth in the region; insists on the need to deploy the necessary funds to support Moldova’s accession process, in line with the EU’s commitment to enlargement and regional stability; underlines the importance of the Reform and Growth Facility for the Republic of Moldova and highlights the necessity of securing sufficient financial resources for its full and timely implementation; recalls that support for Georgian civil society should continue regardless of the current freezing of funding to the Georgian Government;

48. Underlines that the European neighbourhood policy, in particular its Eastern and Southern Partnerships, contributes to the overall goal of enhancing the stability, prosperity and resilience of the EU’s neighbours, thereby increasing the security of our continent; stresses, therefore, the importance of reinforcing the Southern and Eastern Neighbourhood budget lines in order to support political, economic and social reforms in those regions, facilitate peace processes and reconstruction, and provide assistance to refugees, in particular through continuous, reinforced and predictable funding for relevant actors and continuous implementation on the ground; calls for targeted and transparent use of funds, in line with the EU’s values and the relevant regulations and with strict conditionality to ensure real impact, enhance regional stability and prevent financial misuse or political backsliding; highlights the pressing need to provide additional humanitarian and economic assistance in Gaza, the West Bank, Jordan, Lebanon and Syria;

49. Calls for increased and targeted funding to promote cooperation with central Asian countries, given their strategic relevance for the EU;

50. Recalls that the EU must continue to address global crises and assist the most vulnerable populations around the world through its humanitarian aid programme, as well as maintain its global role through the Neighbourhood, Development and International Cooperation Instrument – Global Europe to tackle global challenges, promote human rights, freedoms and democracy, support the capacity building of civil society organisations and deliver on the EU’s international climate and biodiversity commitments, all within a comprehensive monitoring and control system; stresses that humanitarian and development aid should serve both urgent needs and long-term geopolitical objectives, while reinforcing partnerships with countries committed to reform and stability;

Cross-cutting issues in the 2027 budget

51. Is very concerned about the very limited level of availabilities in the 2027 budget in regard to the Union’s priorities and budgetary needs; asks in this respect for full use of the available decommitments in order to ensure a sufficient level of financing aiming at an effective implementation of programmes and priorities;

52. Underlines that the repayment of the borrowing costs of the European Union Recovery Instrument is a legal obligation for the EU and therefore non-discretionary; notes that 31 December 2026 is the deadline for payments to be made to Member States under the NGEU; underlines the importance of ensuring that the implementation of the Recovery and Resilience Facility delivers its full impact by prioritising mature and well-advanced projects that contribute to EU resilience and strategic autonomy; notes, furthermore, that borrowing costs will depend on the pace of disbursements under the Recovery and Resilience Facility in 2026 and on market fluctuations in bond yields, and are therefore inherently unpredictable and volatile;

53. Takes note of the Commission’s forecasts that interest costs in 2027 could reach EUR 10 billion, exceeding the financial programming of EUR 4.98 billion by over EUR 5 billion; is extremely concerned about the pressure that this will put on the 2027 budget; recalls that Parliament, the Commission and the Council agreed that expenditure covering the financing costs of the NGEU must not reduce the number of EU programmes and their respective funding; is firmly committed to ensuring that all programmes are properly resourced and that the budget’s flexibility and response capacity is maintained throughout the annual budgetary procedure; insists, furthermore, on the need for the Commission to provide reliable, timely and accurate information on NGEU borrowing costs and on expected Recovery and Resilience Facility disbursements throughout the budgetary procedure, as well as on liquidity management costs and available decommitments; expects the Commission to update the decommitments forecast when presenting the draft budget;

54. Underlines the importance of providing sufficient payment appropriations in the 2027 budget; notes that programme implementation has reached cruising speed, with payment execution peaking in rural development programmes, leading to significantly higher payment needs in 2025 than initially estimated; recalls that several regulatory changes, such as the mid-term review of cohesion policy, provided for the front-loading of payments in the 2024-2026 budgets; notes, however, that uncertainties remain regarding Member States’ actual uptake of these new possibilities; highlights the ongoing trend of increasing inaccuracy in Member States’ payment forecasts; calls on the Commission to closely monitor payment developments and to provide timely information to Parliament in order to avoid any risk of payments backlog;

55. Notes with concern the high level of RAL due to expected substantial payments on these commitments from the 2021-2027 MFF and prior MFFs; calls on the Commission and the Member States to boost the implementation of all EU programmes in 2027, in particular by accelerating mature and demand-driven projects, in order to decrease the level of RAL to be carried over to the next MFF; calls on the Commission to prevent an ‘absorption at any cost’ approach in the final year of the MFF, including the financing of low added-value projects, and stresses that efforts to reduce the RAL must fully respect sound financial management principles; urges the Commission to increase technical assistance and other measures to Member States to support an increased absorption of funds;

56. Stresses that sufficient own resources are essential not only to enable the repayment of NGEU borrowing, but also to ensure that the EU is equipped to cover increasing investment needs, as highlighted by the Draghi and Letta reports and the Niinistö report, and to respond to unforeseen developments; reiterates the need for revenues that ensure budgetary and fiscal stability while being able to respond to the Union’s needs and priorities; is highly concerned by the complete lack of progress on the introduction of new own resources in the Council; calls on the Council and the Member States to proceed with the introduction of new own resources as a matter of urgency and without further delay;

57. Highlights the key role of the EU’s bodies and decentralised agencies in implementing EU priorities; emphasises that effective programme execution, as well as quality legislation and proper implementation of EU policies and programmes, including proper monitoring and enforcement, depend on adequately funded and staffed EU bodies and decentralised agencies; calls for the 2027 budget to provide funding and staffing that reflect the evolving mandates of EU bodies and agencies and to address backlogs from prior budgets, particularly regarding the cybersecurity requirements of the Regulation for Cybersecurity of EU Institutions, which have been exacerbated by past inflation; recalls its long-standing position that new tasks and new responsibilities must be proportionately accompanied by fresh resources;

58. Stresses the need for continuous efforts towards the achievement of the climate and biodiversity mainstreaming targets laid down in the Interinstitutional Agreement of 16 December 2020 in the Union budget 2027 and the European Recovery Instrument expenditures; recalls that the do-no-significant-harm principle is mainstreamed in all Union activities through the budgetary implementation as agreed in the Interinstitutional Agreement;

59. Stresses the need for measures to address gender disparities and promote equal opportunities across and through all EU funding programmes in the delivery of their objectives; takes note of the Commission’s work on developing a gender mainstreaming methodology in the current MFF;

60. Welcomes the progress made in strengthening the Union’s anti-money laundering and counterterrorism financing framework, including the establishment of a dedicated agency; recalls that the effective prevention of money laundering and of the financing of terrorism requires adequate budgetary support for monitoring, enforcement and cooperation; calls on the Commission to ensure that Union funding is neither directly nor indirectly diverted to entities that promote, facilitate or compensate money-laundering or terrorist activities;

61. Considers it essential for the Union’s stability and progress and for its citizens’ trust to ensure the proper use of EU funds and to take all steps towards protecting the Union’s financial interests; recalls that, in accordance with the Financial Regulation, when implementing the budget, Member States and the Commission must ensure compliance with the Charter of Fundamental Rights and must respect the EU’s values enshrined in Article 2 TEU, namely respect for human dignity, freedom, democracy, equality, the rule of law and respect for human rights, including the rights of persons belonging to minorities; underlines, in particular, Articles 137, 138 and 158 of the Financial Regulation and recalls the obligation of the Commission and the Member States to exclude from EU funds any persons or entities found guilty by a final judgment of terrorist offences, terrorist activities, or inciting, aiding, abetting or attempting to commit such offences, as well as corruption, organised crime or other serious offences;

62. Underlines the essential role of the Union Anti-Fraud Programme, the European Public Prosecutor’s Office, in close cooperation with the European Anti-Fraud Office, and other relevant EU and national authorities, in tackling cross-border fraud and corruption and ensuring accountability for the misuse of EU funds; highlights the need to leverage efforts in tackling fraud both at EU and Member State level and to this end ensure appropriate financial and human resources covering the Union’s full anti-fraud architecture; recalls the importance of providing the Union Anti-Fraud Programme with sufficient financial resources in the 2027 budget;

63. Asks the Commission to provide timely updates on any developments that may affect the overall level of availabilities, including those related to agricultural expenditure, salary update assumptions, NGEU debt servicing and liquidity management costs, financial instrument reflows, decommitments, or any other relevant estimates, as well as the financial impacts of the Ukraine loan support;

64. Insists on full transparency and timely, unrestricted access to all budgetary information and underlying documents, including detailed financial data and supporting records, in order to enable Parliament to exercise effectively its budgetary prerogatives under the Treaties; stresses that such access must be granted by the Commission without undue delay or limitation, and recalls that the provision of complete and accurate budgetary documentation is an essential precondition for democratic accountability, sound financial management and the proper functioning of the Union’s institutional balance;

65. Expects the Commission to take due account of and act promptly on the requests and priorities expressed by Parliament in the present resolution; underlines its determination to make full use of the budgetary instruments at its disposal;

° °

66. Instructs its President to forward this resolution to the Council, the Commission and the Court of Auditors.

ANNEX: DECLARATION OF INPUT

The rapporteur declares under his exclusive responsibility that he did not include in his report input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

28.1.2026

on the guidelines for the 2027 budget – Section III

Rapporteur for opinion: Romana Tomc

OPINION

The Committee on Employment and Social Affairs calls on the Committee on Budgets, as the committee responsible, to incorporate the following into its motion for a resolution:

1. Underscores the persistent socio-economic challenges facing the EU, including barriers to growth and competitiveness, demographic change, youth unemployment, poverty and homelessness, rising inequalities and access to affordable and decent housing, adapting skills, training and industrial policies to ensure a just twin transition; stresses that such challenges, together with geopolitical instability, higher costs of living and the climate crisis, need to be addressed through strong EU policy, funds and programmes;

2. Stresses that 2026 will be a difficult year for the EU economy because of the geopolitical context; calls for these challenges to be reflected in the 2027 budget; recalls that public expenditure is necessary to ensure upward social convergence; underlines the importance of public services in addressing social gaps in living and working conditions through social investment in the medium and long term, while, at the same time, responding to people’s immediate needs;

3. Highlights the essential role of EU programmes in the employment and social fields in supporting the EU’s economic, social and territorial cohesion, fostering economic resilience and accelerating the just transition, in particular through a strong European Social Fund Plus (ESF+), European Globalisation Adjustment Fund, Just Transition Fund and Social Climate Fund; calls for adequate resources to be ensured for EU employment and social policies;

4. Points out that the ESF+ is the key driver for strengthening the social dimension of the EU and the main EU instrument for investing in people, promoting high employment levels and fair social protection, and developing a skilled and resilient workforce ready for the transition to a green and digital economy, as well as inclusive and cohesive societies, aiming to eradicate poverty and to deliver on the principles of the European Pillar of Social Rights;

5. Underscores the importance of implementing the European Pillar of Social Rights Action Plan and achieving the targets it sets for 2030; stresses that the forthcoming update of the action plan should contain concrete proposals to implement existing priorities, such as eradicating child poverty, and to address new challenges, and that these proposals should be accompanied with adequate support in the 2027 EU budget; is concerned that, if more investments are not made, the 2030 targets will not be met; draws attention to the fact that the ESF+ funding framework was adopted before the current crisis, which has generated higher public and social investment needs that may not be adequately covered by the current funding framework; expresses its concern about the very limited margins available under the 2021-2027 multiannual financial framework; insists on the need to speed up the implementation of the European Pillar of Social Rights Action Plan and achieve its 2030 targets;

6. Notes, as 2027 is the last year of the current multiannual financial framework, the relatively low uptake of EU funds and calls on the Member States to utilise remaining EU funds, taking into account recently adopted amending programmes, while respecting the original purpose of the funds, and insists that the visibility of these funds should be increased; urges the Commission to increase technical assistance and other measures to Member States to support an increased absorption of funds;

7. Highlights the need to provide particular support to women, children, young people, older people, persons with disabilities, vulnerable families, refugees, single parents, members of the Roma community and other groups in vulnerable situations; advocates targeted measures to combat youth unemployment, child poverty and homelessness, and to promote gender equality; calls for an ambitious anti-poverty strategy and stresses the importance of adequately funding actions under the strategy in order to ensure its effective implementation;

8. Stresses that in 2024, 24.2 % of children in the EU faced poverty or social exclusion and that the child poverty rate remains persistently high, and is concerned about its impact in the coming years; calls for adequate funding for the European Child Guarantee, with a dedicated budget of at least EUR 20 billion; calls, in this regard, on all Member States, not only those most affected by child poverty, to allocate at least 5 % of ESF+ resources under shared management to support activities under the European Child Guarantee; calls on the Member States to make effective use of other available funds, such as the European Regional Development Fund and InvestEU, to eradicate child poverty;

9. Stresses that in October 2025, the youth unemployment rate in the EU stood at 15.2 %; expresses its concern that youth unemployment rates in the EU are higher than overall unemployment; calls, in this regard, on all Member States, not only those most affected by youth unemployment, to allocate at least 15 % of ESF+ resources under shared management to support youth employment and activities under the Youth Guarantee; urges the Member States and the Commission to prioritise combating youth unemployment, leveraging existing initiatives, such as the ESF+ and the Youth Guarantee, while improving the working conditions and attractiveness of entry-level positions; expresses concern about early career precariousness resulting from abusive labour practices, which undermine young people’s independence, work-life balance and ability to access housing; notes that women and young workers with lower levels of education are more prone to suffering from early career precariousness;

10. Emphasises the lack of efficient policy responses to the impact of the demographic challenges resulting from population ageing, caused by declining fertility rates and increased life expectancies, and from depopulation and brain drain in certain regions; highlights the role of family support instruments; underscores the importance of providing adequate funding for both long-term and early childhood education and quality and accessible care and support services and facilities, and of improving skilling and working conditions in the sector;

11. Calls for the mainstreaming of a gender-responsive budget to better align policies and activities that promote the equal participation and treatment of women in the labour market, and for comprehensive systems to be put in place to monitor and measure gender budget allocations, women’s participation in the labour market, access to employment, and pay and pension gaps; underlines the importance of gender budgeting in all areas of EU policy;

12. Considers that a skilled and prepared workforce is essential to enhance the EU’s competitiveness and economic, social and climate resilience against external shocks and to accelerate the just twin transition; calls for strengthened measures to better integrate under-represented groups into the labour market to increase their well-being, and to mitigate labour and workforce shortages; recognises, in this regard, the essential role of skills, vocational education and training, and paid, high-quality traineeships and apprenticeships; underlines the importance of wage increases to ensure decent living conditions; stresses, furthermore, the importance of strong collective bargaining and the role of social partners in this regard, and in ensuring quality jobs with fair wages, right to training, opportunities for career development and progression, strong health and safety measures, good work-life balance, and non-discrimination in a workplace; warns that wage reductions in relation to inflation increase the risk of reduced purchasing power for workers, potentially worsening living conditions, and that this situation will further strain the capacity of social policies and automatic stabilisers, including national unemployment schemes; underlines, in this regard, the importance of the Minimum Wage Directive; stresses the need to ensure adequate funding in the 2027 EU budget for skills policies, particularly Union of Skills initiatives, funded through the ESF+, and Net-Zero Industry Academies;

13. Stresses that EU funds should only be disbursed where and when EU values and fundamental rights, in line with the Charter of Fundamental Rights of the European Union, are fully respected;

14. Recalls the essential work carried out by the five EU agencies active in social and employment policy, and emphasises that these agencies must be properly staffed and adequately resourced to fulfil their mandates, achieve their objectives and perform their evolving tasks; recalls that the tasks of these agencies evolve in line with policy priorities and stresses that any new responsibilities must be accompanied by the corresponding resources;

15. Recalls that pilot projects and preparatory actions are essential for testing new policy initiatives in the fields of employment and social inclusion, including through data collection; repeats its call on the Commission to evaluate pilot project/preparatory action proposals impartially, on the basis of legal and financial assessments, in a way that reflects their merit and to implement them as they were adopted.

ANNEX: DECLARATION OF INPUT

The rapporteur for opinion declares under her exclusive responsibility that she did not include in her opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

INFORMATION ON ADOPTION BY THE COMMITTEE ASKED FOR OPINION

Date adopted

28.1.2026

Result of final vote

–:

FINAL VOTE BY ROLL CALL BY THE COMMITTEE ASKED FOR OPINION

Key to symbols:

25.2.2026

OPINION OF THE COMMITTEE ON INDUSTRY, RESEARCH AND ENERGY

for the Committee on Budgets

on the guidelines for the 2027 budget – Section III

(2025/2246(BUI))

Rapporteur for opinion: Eero Heinäluoma

OPINION

The Committee on Industry, Research and Energy calls on the Committee on Budgets, as the committee responsible, to incorporate the following into its motion for a resolution:

1. Calls for an ambitious EU budget for 2027, reflecting the challenges facing Europe, including the ongoing Russian war of aggression against Ukraine and hybrid attacks on Member States’ critical infrastructure; underlines the urgent need to enhance the competitiveness of European industry and the need for investment in the defence industry, preparedness and cybersecurity, combined with strong support for the eastern border regions of the EU that are most directly impacted by the war, as well as sustained support for Ukraine, including through the integration of the Ukrainian defence technological and industrial base into EU instruments, in particular the European Defence Fund and the European Defence Industry Programme;

2. Recalls the need to secure Europe’s energy supply in a fast deteriorating geopolitical context; stresses the need to rapidly phase out all remaining energy imports from Russia and to overall reduce the EU’s dependence on fossil fuels; calls, therefore, for continued investment in resilient energy infrastructure and in renewable and clean energy production and supply chains in Europe to deepen the EU energy market and deliver affordable and secure energy to European citizens and businesses; calls for a renewed focus on the energy efficiency first principle by scaling up support for energy efficiency measures; calls for a significant increase in funding for the Connecting Europe Facility for energy infrastructure to improve and expand cross-border energy interconnectivity, smart energy grids and energy storage and to boost EU-based supply chains; highlights the need for both distribution and transmission grids to be further developed in Europe to achieve a more competitive, independent and complete energy union, for which sufficient funding is needed;

3. Calls for a boost in investment to support EU industrial competitiveness and high-quality jobs and to facilitate strategic autonomy and decarbonisation, while securing EU supply chains for strategic sectors by prioritising the development of the EU’s circular economy and improving access to critical raw materials, as set out in the RESourceEU Action Plan; notes the importance of cooperation and partnerships with like-minded countries on raw materials to secure more diversified supply chains to meet the EU’s growing demand; stresses, furthermore, the need for adequate funding to stay the course regarding the European Green Deal and the Clean Industrial Deal and to achieve the EU’s climate, environment and energy goals, including the targets set out in the Renewable Energy Directive, the Energy Efficiency Directive and the Energy Performance of Buildings Directive; recalls the report by Mario Draghi on EU competitiveness of 9 September 2024 and emphasises the need for the post-2027 EU budget to focus on strategic priorities and scale up support for strategic investments, and on simplified access to funding;

4. Insists on the need to support fundamental and applied research, foster collaborative research and facilitate the scale-up and commercialisation of research results; deplores the persisting funding gap for innovation in private and public financing and calls for a more ambitious contribution in Horizon Europe funding; recalls that 2027 is the final year of the Horizon Europe programme and the proposed draft budget should therefore make use of all remaining appropriations, including the additional allocations for Horizon Europe stemming from Article 5 of Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027, and from the joint political statement on the re-use of decommitted funds in Horizon Europe; restates that any and all available decommitments stemming from Horizon Europe should be made available to the programme again; calls for maintaining stable funding for the ITER project;

5. Acknowledges the increasing challenges faced by the international research community, especially regarding climate, social and gender research; welcomes, in this respect, the Choose Europe for Science initiative; calls on the Commission to take urgent action to secure long-term accessibility to high-quality scientific data for the international research community, including climate, socio-economic and gender-related data; recalls that Parliament insisted that 45 % of the Horizon Europe Cluster 2 ‘Culture, Creativity and Inclusive Society’ budget should be spent on the cultural and creative industries; notes that this percentage has not been achieved so far; calls, in this regard, on the Commission to increase funding for Cluster 2 and consider a revision to the 2026-27 work programme to make an increased amount available for cultural and creative industry projects; notes that the Financial Regulation allows for placing appropriations in reserve if the budgetary authority has significant concerns about the implementation of those appropriations;

6. Requests increased support from the EU budget for small and medium-sized enterprises, mid-caps and startups, including greater assistance for them to scale up and compete globally, particularly through the European Innovation Council;

7. Stresses that significant investments are needed to address the EU’s connectivity gap and to achieve the 2030 Digital Decade targets; calls for a stronger focus on increasing European technological sovereignty, specifically through the creation of EuroStack; highlights the need to allocate sufficient financial and human resources to ensure the robust enforcement of the digital acquis in order to strengthen the EU’s resilience; calls strongly for the EU, therefore, to maintain the same approach in tackling foreign interference, addressing the dangers of biased algorithms, and safeguarding transparency, accountability and the integrity of the digital public space;

8. Requests sufficient funding for European space programmes, including for skills development, considering the space sector’s importance for the competitiveness of the EU economy and for its defence capabilities;

9. Calls for adequate funding and staffing for EU agencies and bodies in the policy areas of industry, research, energy, space and cybersecurity, so that they can cope with new tasks and support skills development.

ANNEX: DECLARATION OF INPUT

INFORMATION ON ADOPTION BY THE COMMITTEE ASKED FOR OPINION

Date adopted

25.2.2026

Result of final vote

–:

FINAL VOTE BY ROLL CALL BY THE COMMITTEE ASKED FOR OPINION

Key to symbols:

26.2.2026

OPINION OF THE COMMITTEE ON WOMEN'S RIGHTS AND GENDER EQUALITY

for the Committee on Budgets

on the guidelines for the 2027 budget – Section III

(2025/2246(BUI))

Rapporteur for opinion: Raquel García HermidaVan Der Walle

OPINION

The Committee on Women’s Rights and Gender Equality calls on the Committee on Budgets, as the committee responsible, to incorporate the following into its motion for a resolution:

A. whereas gender equality is a core EU value and the EU is committed to promoting gender equality and gender mainstreaming in all its actions in accordance with Article 8 of the Treaty on the Functioning of the European Union; whereas budgets are never gender-neutral and therefore need to be established with the clear objectives of gender equality and anti-discrimination and the goal of reaching everyone and addressing their specific needs;

B. whereas the European citizens’ initiative entitled ‘My Voice, My Choice: For Safe and Accessible Abortion’ called on the Commission to submit a proposal for financial support for Member States that would enable them to provide safe and legal termination of pregnancies for anyone in the EU who still lacks access to such services; whereas on 17 December 2025, Parliament adopted a resolution calling on the Commission to explore voluntary and solidarity-based solutions, supported by EU funding and without interfering with national laws and competences, to improve access to sexual and reproductive health and rights, including safe and legal abortion, for women in the EU; whereas it underlined, furthermore, that any follow-up to the initiative should be reflected in the EU’s budgetary planning, including through existing programmes such as EU4Health and in the context of preparations for future multiannual financial frameworks (MFFs);

C. whereas it has repeatedly called for the promotion and implementation of gender mainstreaming, gender budgeting and gender impact assessments across all EU policy areas; whereas it has repeatedly called for sufficient funding for the European Institute for Gender Equality (EIGE), the Daphne and the Equality, Rights and Gender Equality strands of the Citizens, Equality, Rights and Values (CERV) programme, civil society organisations under the Neighbourhood, Development and International Cooperation Instrument – Global Europe (NDICI) programme, the EU4Health programme, and the Employment and Social Innovation strand of the European Social Fund Plus (ESF+); whereas it has also repeatedly called for gender mainstreaming to be applied in the main EU funds, such as the funding allocated to Horizon Europe and the common agricultural policy, and the Cohesion Fund and NextGenerationEU;

D. whereas effective gender mainstreaming and gender budgeting depend not only on political commitments but also on adequate administrative capacity, expertise, training and analytical tools within the Commission; whereas insufficient staffing or a lack of gender expertise undermines the quality, consistency and credibility of gender impact assessments and the monitoring and evaluation of EU spending;

E. whereas the digital education action plan 2021-2027 will specifically seek to increase the inclusion of women in digital and science, technology, engineering and mathematics (STEM) fields of study and careers, including as entrepreneurs; whereas the future funding mechanisms should facilitate this increased inclusion of women and girls;

F. whereas according to the European Crime Prevention Network, the objectives of the Daphne programme were and remain relevant to the needs that it was set up to address, i.e. protecting children, young people and women from violence and preventing violence;

G. whereas the current geopolitical context is marked by increased instability, protracted conflicts and growing uncertainty in international cooperation and humanitarian funding, including as a result of recent developments in US foreign and domestic policies, which weaken global commitments to gender equality, sexual and reproductive health and rights, and the protection of women and girls in crisis situations;

H. whereas the persistent lack of affordable, accessible and high-quality childcare services across the EU remains a major barrier to women’s participation in the labour market and in decision-making processes, and to women’s career progression and their economic independence, and it contributes significantly to gender employment and pay gaps; whereas adequate investment in childcare and early childhood education constitutes a cost-effective social investment that supports families, enhances children’s development and strengthens long-term economic growth; whereas initiatives that empower women in leadership roles should be prioritised, with a focus on increasing women’s participation in decision-making processes;

I. whereas women and girls are disproportionately affected by armed conflicts, humanitarian crises, forced displacement and climate-related emergencies, and face increased risks of gender-based violence, limited access to sexual and reproductive health services, and barriers to education and economic participation; whereas gender-responsive humanitarian aid and external action are essential to ensure protection, resilience and respect for fundamental rights;

J. whereas addressing skills shortages and providing targeted support to women, so that they can enter industries with high growth potential, such as digital technology and green energy, and can take up leadership roles, could help accelerate European economic growth and reduce inequalities in the STEM sectors; whereas the MFF for 2028-2034 should tackle skills gaps for women across the EU;

K. whereas EIGE has been assigned additional tasks linked to the implementation and monitoring of newly adopted EU directives, for which the Commission has not proposed additional resources, including Directive (EU) 2022/2381 on improving gender balance among directors of listed companies, Directive (EU) 2023/970 on equal pay for equal work or work of equal value, Directive (EU) 2019/1158 on work-life balance for parents and carers, Council Directive (EU) 2024/1499 and Directive 2024/1500 on binding standards for equality bodies; whereas rising inflation and the increase in the correction coefficient for Lithuania have caused EIGE’s salary-related costs to rise; whereas the new Cybersecurity Regulation requires EIGE to strengthen its cybersecurity systems, including by appointing a cybersecurity officer; whereas EIGE remains among the lowest-funded EU decentralised agencies;

1. Calls for the effective and systematic implementation of gender mainstreaming at all stages of the budgetary process and across all programmes and funding; stresses the importance of gender budgeting as an effective tool to foster gender equality across the EU; stresses that all EU spending must support gender equality, that all EU programmes must include gender-related objectives, and that a gender perspective must be consistently integrated into the preparation, monitoring and evaluation of expenditure; calls, therefore, for a higher number of interventions to be awarded scores of 1 or 2 in their evaluation; underlines the importance of ensuring that such interventions are accompanied by appropriate monitoring and reporting, so that their contribution to gender equality objectives can be meaningfully assessed; calls for greater synergy between the instruments available to advance gender equality; reiterates the need for greater efforts to support the most vulnerable women, including women with disabilities, migrant women, and women from ethnic minorities and sexual minorities;

2. Stresses that cohesion policy funding must tackle the key challenges facing the EU, such as demographic change and depopulation, and must target the regions and people most in need; highlights, in particular, the importance of enhanced support to address the EU-wide housing crisis affecting millions of families, women and vulnerable young and elderly people who cannot fully enjoy their rights and often face discrimination;

3. Reiterates the need to further develop the Commission’s gender tracking methodology, which should not merely identify actions with a gender impact in some EU programmes but should also track the overall funding volume dedicated to gender equality in the EU budget; calls for the systematic and mandatory collection, reporting and evaluation of comparable gender-disaggregated data to enable mandatory gender impact assessments in all EU policy areas; stresses the importance of earmarking and stabilising specific funds and objectives for gender equality within the programmes in the next MFF, in order to ensure that the funds are properly tracked and to make gender equality a requirement and not just a consideration;

4. Reiterates its calls for faster progress in gender equality, including through the promotion of budgets and funds that advance gender equality, as well as for greater investment in the production of gender statistics; underlines that this is crucial for the EU amid crises, conflicts and backlashes against women’s rights and gender equality; stresses that gender equality must be a priority in the budgetary procedure, ensuring fair opportunities for all;

5. Acknowledges the crucial role of data, research and expertise in preparing, monitoring and evaluating the EU budget in line with gender equality objectives; highlights the key role of EIGE and reiterates the need for it to have adequate funding and staffing to meet increasing demands for technical assistance; stresses the need to increase its staffing levels, including by hiring at least five temporary agents and one contract agent (function group IV) as a cybersecurity officer, and the need for reinforced budgetary resources to comply with the Cybersecurity Regulation; underlines the importance of safeguarding EIGE’s independence and ensuring that its mandate, resources and expertise are strengthened in line with the growing political backlash against gender equality and women’s rights;

6. Notes that all EU agencies, including EIGE, are now obliged to use the Summa financial software, and that each agency must contribute EUR 200 000 for its acquisition, irrespective of its budget size; stresses that, for EIGE, one of the smallest agencies in terms of budget, this amount represents almost 15 % of its Title II budget; recalls that in 2024, EIGE had already paid EUR 125 000 for the software; further notes that an additional annual maintenance fee will also be required, which may constitute a disproportionate burden on smaller agencies; underlines, therefore, that future budget allocations must duly take this into account;

7. Calls for increased and specific funding for the prevention and combating of gender-based violence within the Daphne programme, and underlines the importance of allocating at least 5 % of the total EU budget to policies aimed at combating violence against women; calls for the EU to consider the Daphne programme as one of its tools for fighting gender-based violence, especially given its commendable efficiency, as demonstrated by impressive outputs and impacts compared to the modest resources allocated; recalls the requirement to allocate at least 40 % of the funds for the Equality, Rights and Gender Equality and the Daphne strands of the CERV programme to activities to prevent and combat all forms of gender-based violence at all levels, and to allocate at least 15 % to activities promoting women’s full enjoyment of rights, gender equality, including work-life balance, women’s empowerment and gender mainstreaming; stresses the importance of ensuring that such funding effectively reaches the targeted beneficiaries, including through the provision of safe accommodation, access to housing and comprehensive support services for women victims of violence; recalls that one in three women in the EU have experienced violence, and that the estimated economic cost of such violence across the EU is EUR 366 billion annually; calls for special attention to be given to women facing intersectional discrimination based on gender, race, colour, ethnic or social origin, genetic features, language, religion, political opinion, minority status, property, birth, disability, age, and to LGBTIQ+ women;

8. Calls for dedicated budgetary allocations under the EU4Health programme to support research into gender-specific health conditions, including those pertaining to sexual and reproductive health and rights, menopause, endometriosis and fibroids, and healthcare related to gender transition, alongside the provision of accessible and affordable healthcare and cross-border services to ensure the provision of safe and legal abortion for all; stresses that all women in the EU must enjoy equal access to all health services;

9. Calls on the Commission to examine the core mission of organisations that are granted EU funds, so as not to grant any funding to any organisation that undermines or degrades gender equality or supports the backlash against gender equality and women’s rights, and to withdraw any funding currently held by such organisations; highlights the importance of EU instruments, including the NDICI, and their innovative use in this regard; stresses the need to ensure that all EU funds reach their intended recipients; urges the Commission to ensure that EU funding is not contributing to the rolling back of human rights, democratic backsliding, the promotion of homophobia, racism, xenophobia and transphobia, attacks on LGBTQI+ families or restrictions on access to abortion;

10. Calls on the Commission to increase the budget allocation for civil society organisations that promote women’s and LGBTIQ+ rights, and sexual and reproductive health and rights, and for those seeking justice and equal rights and opportunities for all individuals in Europe and beyond, including in conflict areas, especially smaller grassroots organisations such as local organisations fighting for gender equality, in order to guarantee the best possible impact on women’s rights and gender equality;

11. Recalls that labour market participation is significantly lower among both women and men with disabilities compared to those without; calls for appropriate measures to address this issue;

12. Stresses that effective gender mainstreaming requires sufficient administrative capacity within the Commission; calls on the Commission to ensure adequate staffing, training and guidance across all relevant Directorates-General and to strengthen structured cooperation with EIGE, as the EU’s reference body for gender equality data, indicators and methodologies;

13. Calls on the Commission to ensure adequate and ring-fenced support for gender-responsive humanitarian aid and external action, including for the prevention of and response to gender-based violence, access to sexual and reproductive health services in crisis settings, and protection measures for women and girls; calls for transparent reporting on the implementation of gender equality objectives in external spending, including reporting on the share of actions with gender equality as a significant or principal objective and the measurable results achieved;

14. Stresses the importance of equal labour market participation in all sectors; calls for more policies that support small and medium-sized enterprises (SMEs) and take gender equality into consideration; calls on the Commission to consider introducing a competitiveness and SME check as well gender impact assessment to ensure that policies work better for women working in the private sector, including women entrepreneurs; calls for a reinforced Single Market Enforcement Taskforce that would take into account the importance of promoting women-led businesses by ensuring that women can easily access and realise their entrepreneurial potential within the single market; calls for the EU to ensure a level playing field for women entrepreneurs fighting fragmentation in the single market and for the future MFF revision to take this into consideration;

15. Recalls its resolution of 17 December 2025 responding to the European citizens’ initiative entitled ‘My Voice, My Choice’; calls on the Commission to ensure adequate budgetary preparedness for the implementation of the voluntary opt-in mechanism, to strengthen access to sexual and reproductive health and rights; calls on the Commission to make full use of existing health policy instruments to support Member States in this; stresses that any follow-up action should be reflected in budgetary planning beyond 2027, including in preparations for the next MFF;

16. Stresses the importance of using European structural and investment funds such as the ESF+ to promote gender equality; stresses specifically the need for sustained and targeted investment in affordable, accessible and high-quality childcare and early childhood education and care services as a prerequisite for gender equality, work-life balance and greater participation of women in the labour market; calls on the Commission to ensure that such investments are adequately supported and prioritised across the EU’s main spending programmes, in particular under the ESF+ and regional development funds;

17. Calls for better provisions in the EU budget to support women who, at present, have limited opportunities for exchange with others and for competence development, for example, through mentoring programmes or professional networks from all sectors of the European economy;

18. Calls on the Commission to place greater emphasis on upskilling women and girls, including older women, which, in turn, will help reduce gender gaps in skills development and ensure that women are equipped to boost productivity and contribute to the EU’s overall economic growth.

ANNEX: DECLARATION OF INPUT

INFORMATION ON ADOPTION BY THE COMMITTEE ASKED FOR OPINION

Date adopted

26.2.2026

Result of final vote

–:

FINAL VOTE BY ROLL CALL BY THE COMMITTEE ASKED FOR OPINION

Key to symbols:

3.2.2026

LETTER OF THE COMMITTEE ON FOREIGN AFFAIRS

Mr Johan Van Overtveldt

Chair

Committee on Budgets

Subject: Opinion on the guidelines for the 2027 Budget - Section III (2025/2246(BUI))

Dear Mr Van Overtveldt,

Under the procedure referred to above, the Committee on Foreign Affairs has been asked to submit an opinion to your committee. The Committee considered the matter with Matjaž Nemec as Rapporteur for opinion for the 2027 budgetary procedure and adopted the opinion in the form of a letter at its meeting of 28 January 2026 as annexed.

Yours sincerely,

David McAllister

ANNEX

The Committee on Foreign Affairs calls on the Committee on Budgets, as the committee responsible, to incorporate the following into its motion for a resolution:

1. Notes that the 2027 EU budget will be the last budget during the current multiannual financial framework (MFF); reiterates its view that the funding provided under Heading 6, even after the revision in 2024, has been insufficient to cover the needs related to the various challenges in the European neighbourhood, both East and South, to support crisis-affected regions where the needs are greatest and to invest in partnerships; stresses that a robust external budget is essential to engage effectively with partners worldwide to address the root causes of instability, migration and countering terrorism; underlines the need to strengthen the geopolitical position of the EU; underlines in particular the need for intensified efforts to finance the urgent financial needs of Ukraine;

2. Urgently and unequivocally calls for a substantial and sustained increase in EU funding for humanitarian aid, in order to respond effectively to growing global needs and escalating crises; emphatically underscores the indispensable role of the EU’s humanitarian aid policies and instruments;

3. Demands strengthened, predictable, and long-term support for civil society organisations, recognising their frontline role in delivering life-saving assistance, fostering resilience, and defending democratic values;

4. Insists to ensure that all EU external actions funding systematically addresses the specific needs, rights, and protection of women and girls, while actively promoting gender equality;

5. Stresses the need to ensure the continuity, predictability and adequacy of funding under Heading 6 for the Eastern Neighbourhood; underlines in particular the strategic importance of sustained and increased financial support for Ukraine and Moldova and warns that insufficient funding risks undermining stability, democratic progress and the EU’s credibility as a geopolitical actor in the region; recalls that support for the Georgian civil society should continue regardless of the current freezing of funding to the Georgian government;

6. Calls for enhanced political, economic and sectoral cooperation with Central Asian partner countries, including through increased and better-targeted funding under Heading 6; highlights the growing strategic relevance of Central Asia for the Union’s connectivity, energy security, critical raw materials supply and regional stability.

7. Underlines the need to ensure a balanced allocation of resources between the Southern and Eastern Neighbourhoods in 2027 to support political, economic and social reforms in the region; highlights in particular the pressing need to contribute significantly to the reconstruction of Gaza and to provide additional humanitarian and economic assistance in Gaza, the West Bank, Jordan, Lebanon and Syria; stresses that strengthening the Palestinian Authority and supporting the West Bank are fundamental prerequisites for a sustainable long-term peace process; calls for continued financial support for Jordan, noting its role as a stable partner in securing regional security and the Union’s interests; recalls that the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNWRA) has up to now been the principal humanitarian assistance structure in Gaza and the West Bank as well as an essential service provider in the region and therefore possesses the unique infrastructure required to deliver vital services across the region;

8. Welcomes that the Reform and Growth Facility for the Western Balkans and the new Facility for Moldova as well as the Ukraine Facility provided considerable additional funding to enlargement countries in addition to the important main financing through the Instrument for Pre-accession Assistance (IPA) III; insists that the implementation of these facilities must strictly adhere to the approved reform matrix to ensure consistency and tangible impact; underlines that the Reform Agendas, which beneficiaries need to develop, are a promising instrument to speed up transformation and compliance with EU norms; stresses that the 2027 budget must provide targeted support to help national and local authorities in enlargement countries adapt to the revised architecture of the forthcoming MFF, specifically by enhancing administrative capacity to manage pre-accession funds under the new delivery models; calls on the Commission, in the interest of a successful accession process to strictly apply the conditionalities enshrined in the facilities, based on a merit-based approach and tangible reform process; calls on the Commission to withhold funds, either temporarily or indefinitely, if those funds would contribute to the budgets of governments whose actions are significantly undermining the country’s progress towards European integration, particularly regarding democracy, the rule of law and the protection of human rights and fundamental freedoms; emphasises that the reversibility of funding is an essential safeguard of the enlargement process;

9. Stresses the need to provide the Directorate-General for Enlargement and the Eastern Neighbourhood (DG ENEST), the Directorate-General for the Middle East, North Africa and the Gulf (DG MENA) and the European External Action Service (EEAS) with increased financial and human resources for the absolutely necessary strengthening of the EU’s visibility and geopolitical position in the world by means of, among others, enhanced digital diplomacy, the fight against disinformation and foreign interference, promoting peace and security, long-term stability and development, human rights and EU values; notes that the structural shift towards geographic programming requires a corresponding organisational reinforcement within EU Delegations; underlines the need to provide adequate resources to both the EEAS and the Commission for strategic communication and countering disinformation and hybrid threats; highlights the need that the funding is commensurate with the role that the Union expects all delegations to fulfil on the ground; notes, furthermore, that the EEAS, with 144 delegations worldwide, cannot be assessed according to the same logic as that applied to European institutions in Brussels and Luxembourg; urges therefore the Commission and the Council not to apply the 2 % logic to the EEAS.

ANNEX: DECLARATION OF INPUT

The rapporteur for opinion declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

24.02.2026

LETTER OF THE COMMITTEE ON SECURITY AND DEFENCE

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on general guidelines for the preparation of the 2027 budget, Section III – Commission (2025/2246(BUI))

Dear Mr Chair,

Under the procedure referred to above, the Committee on Security and Defence has been asked to submit an Opinion to your committee. On 21 January 2026, SEDE Coordinators decided by written procedure to send the Opinion in the form of a letter, which SEDE adopted at its meeting of 24 February 2026 .

I would be most grateful if you would incorporate the attached SEDE opinion appropriately into your motion for a resolution.

Yours sincerely,

Marie-Agnes STRACK-ZIMMERMANN

OPINION

The Committee on Security and Defence calls on the Committee on Budgets, as the committee responsible, to incorporate the following into its motion for a resolution:

1. Stresses that the 2027 budget, as the final year of the 2021–2027 multiannual financial framework (MFF), must consolidate the Union’s shift towards security, defence readiness and resilience, while ensuring continuity into the next MFF; underlines that the end-of-MFF context is characterised by extremely limited margins, requiring a focus on delivery, prioritisation and impact, relying primarily on flexibility, targeted redeployments and gap-filling instruments rather than the creation of new large-scale budgetary envelopes;

2. Stresses that, in 2027, budgetary choices should prioritise capability-driven outcomes and mature actions with demonstrable European added value that plug the most urgent gaps in European military capabilities and reduce dependencies that undermine European strategic autonomy;

3. Highlights the evolution of the Union’s defence policies including defence industrial policy to achieve the full spectrum from research to deployable capabilities; stresses the importance of ensuring continuity between the European Defence Fund (EDF), crisis-driven industrial instruments such as ASAP, and the European Defence Industry Programme (EDIP), which serves as a structural bridge for the period 2025–2027; underlines that this evolution implies a strengthened role for the Commission in defence industrial coordination, working closely with the European Defence Agency, while recalling the essential role of the European Parliament as budgetary authority and its responsibility for democratic scrutiny, transparency and accountability of Union expenditure;

4. Draws attention to the constraints affecting the scale-up of the European Defence Technological and Industrial Base (EDTIB), noting the tension between growing Union-level political ambition, including flagship defence industrial projects and coordinated capability initiatives, and the limited financial resources available in the final years of the current MFF; recalls that the EDIP envelope amounts to EUR 1.5 billion for the period 2025–2027, which while politically significant, remains insufficient to finance multiple large-scale industrial priorities simultaneously; recalls, in this regard, the agreement reached by the co-legislators on the EDIP Regulation to invite the Commission, without prejudice to the prerogatives of the budgetary authority in the framework of future annual budgetary procedures, to explore as a matter of priority options to reinforce the budget for EDIP and the Ukraine Support Instrument in line with point 18 of the IIA on budgetary discipline without reducing similar EU programmes and funds; underlines that in view of the potential pivotal role of the Fund Accelerating the defence Supply Chains Transformation (FAST) in enhancing defence manufacturing capacities of SMEs and small mid-caps, additional financial contributions should be allocated as a priority to FAST, with the aim that the overall indicative amount for that particular fund under the Programme will reach at least EUR 150 million;

5. Underlines the imperative to ensure EU-level off-budget instruments, national defence budget increases and EU instruments are maximised for aggregating demand and joint procurement focussed on overcoming capability gaps and the urgent needs of Ukraine; remains seized of the legal basis of SAFE which undermines parliament's ability to ensure that EUbacked loans result in joint procurement of urgent capability gaps and an end to past practices that led to fragmentation and critical capability gaps;

6. Stresses that the EDF remains the cornerstone of Union action in defence research and development, contributing to the competitiveness, innovation capacity and resilience of the EDTIB, fostering cross-border cooperation and reducing fragmentation; notes that EUR 6.4 billion has been committed so far to cooperative defence R&D, with 224 EDF projects completed, involving around 40% SMEs participation; underlines the importance of maintaining predictability and continuity of the EDF, particularly in an end-of-MFF context marked by high demand and a strong project pipeline;

7. Stresses that military mobility remains a critical enabler of EU security and defence; notes with concern that financing constraints continue to hamper military mobility, as the very limited resources available under the current Connecting Europe Facility and other Union instruments have already been used up or remain insufficient to upgrade strategic transport corridors, in particular military mobility corridors, at the scale required; emphasises that military mobility is essential for contributing to the defence of Europe and enhancing interoperability within the Union and NATO and with partners, notably Ukraine; underlines the need for a more ambitious and forward-looking approach both for 2027 and under the next MFF, ensuring adequate funding and flexibility;

8. Firmly reiterates its unconditional and unwavering support for Ukraine in its fight for freedom, sovereignty and democracy against Russia’s illegal, unprovoked and unjustified war of aggression; supports the establishment of the Ukraine Support Loan for 2026 and 2027, amounting to EUR 90 billion; regrets that the Council failed to reach an agreement on securing a Reparations Loan for Ukraine against cash balances of frozen Russian assets; remains convinced that the option of using frozen Russian assets should continue to be explored in order to support Ukraine beyond 2027; welcomes the dedicated commitment to twothirds, approximately EUR 60 billion, for urgent military assistance for Ukraine to defend itself against Russia's aggression and also to invest in Ukraine's defence industrial base thereby facilitating its integration into the EU's defence industrial base; welcomes the financing of these costs through this dedicated new thematic special instrument, whilst preparing instruments for longer term support to Ukraine in the MFF, which contributes to the sustainability, predictability and credibility of the Union’s long-term support, thereby helping to preserve Ukraine’s capacity to maintain essential state functions, resilience and defence-related efforts while safeguarding the Union’s ability to provide continued security assistance;

9. Emphasises the strategic relevance of emerging, disruptive and dual-use technologies, including artificial intelligence, cyber, quantum and space-enabled capabilities, for the Union’s security, deterrence and preparedness; notes that 5.6% of the EDF 2026 budget was dedicated to disruptive innovation; looks forward to the EU establishing, with adequate resources, its first EU-level DARPA-like initiative in the form of the AGILE programme; stresses the need to ensure coherence between defence-specific instruments and related Union programmes, ensuring procedural clarity and timely implementation, particularly where work programmes are amended;

10. Underlines the need to strengthen the Union’s capacity to monitor and counter hybrid threats originating outside the Union, including foreign information manipulation and interference, cyberattacks, threats to space assets and risks to defence-related critical infrastructure; stresses that hybrid resilience must be treated as a cross-cutting priority in the 2027 budget, with improved coordination, situational awareness and operational support including in complementarity with the EU's CSDP missions;

11. Stresses that cyber defence and the information domain remain critical yet insufficiently addressed components of the Union’s security posture, particularly in the context of EU external action and CSDP missions; underlines the added value of Union-level coordination and analysis in the cyber and information domains, while expressing concern that insufficient and unstable funding continues to limit the sustainability and effectiveness of such efforts; recalls, in this context, the planned establishment of the EU Cyber Defence Coordination Centre (EU CDCC) as the Union’s military cyber coordination hub, and regrets that no dedicated resources have been allocated for its establishment in the EEAS budget for 2026, despite the Centre being foreseen to reach up to 30 staff members; calls, therefore, for the necessary human and financial resources for the EU CDCC to be duly reflected in the EEAS budgetary procedure for 2027;

12. Stresses the importance, in the 2027 annual budget, of strengthening preparedness and resilience against hybrid threats and high-intensity conflict scenarios within existing Union instruments; highlights the strategic value of coordinated stockpiling of critical defence-related components, raw materials and consumables, in order to mitigate supply disruptions, reduce external dependencies and ensure sustained production and operational readiness; calls for targeted support and improved coordination within existing frameworks;

13. Recalls that the current ceiling under Heading 7 is incompatible with the operational needs of an adequately staffed European External Action Service (EEAS), and reiterates its call for an adjustment of this ceiling in line with the EEAS Statement of Estimates; reiterates its call for the reinforcement of staffing of the Military Planning and Conduct Capability (MPCC), in accordance with the PSC-endorsed business case and the growing requirements for EU-level operational defence planning; again underlines the persistent need for the procurement of secure Communication and Information Systems (CIS) to ensure the effective command, control and oversight of all CSDP missions;

14. Stresses that increased ambition in security and defence must be matched by adequate implementation and administrative capacity, recalling that new tasks and responsibilities require corresponding human and financial resources; insists that the final year of the current MFF should be used to reinforce evidence-based budgeting, avoid an “absorption at any cost” approach and build a robust foundation for a credible, defence-ready next MFF.

ANNEX: DECLARATION OF INPUT

24.2.2026

LETTER OF THE COMMITTEE ON BUDGETARY CONTROL

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on the guidelines for the 2027 budget – Section III (2025/2246(BUI))

Dear Mr Chair,

Under the procedure referred to above, the Committee on Budgetary Control has been asked to submit an opinion to your committee. At its meeting of 24 February 2026, the committee decided to send the opinion in the form of a letter.

Yours sincerely,

Andreas Schwab Daniel Freund

CONT Chair CONT Member

Rapporteur for the Commission Discharge 2024

OPINION

1. Reaffirms its strong commitment to the fundamental principles and values enshrined in the Treaty on European Union and the Treaty on the Functioning of the European Union;

2. Recalls that respect for the rule of law and fundamental rights is an essential prerequisite for the sound financial management and effective use of EU funds; highlights, therefore, the importance of ensuring, in line with the applicable EU legal framework, including the Rule of Law Conditionality Regulation, that access to EU funds is linked to respect for the rule of law; stresses that this is crucial for safeguarding citizens’ trust in the EU and for ensuring that EU funding delivers tangible benefits across all Member States in an effective and results-oriented manner;

3. Notes with serious concern that shortcomings affecting the rule of law, anti-corruption frameworks and institutional checks and balances in some Member States pose risks to the protection of the financial interests of the EU and the sound management of EU funds; recalls that the Commission has a wide range of instruments at its disposal to address such risks and protect the EU budget; stresses that these instruments should be used in a coherent, consistent and transparent manner; underlines, therefore, the importance of clear benchmarks, verifiable implementation steps and effective monitoring when applying measures under the Rule of Law Conditionality Regulation, the Common Provisions Regulation and the RRF Regulation, as well as any other EU funding instruments, in order to ensure legal certainty and alignment with the Commission’s annual Rule of Law reports;

4. Emphasises that EU funds must be used in full compliance with EU values and must not support activities that undermine democracy and the rule of law; stresses, moreover, the importance of guaranteeing adequate and predictable EU funding to all relevant stakeholders that play a crucial role in safeguarding and promoting the rule of law, democracy and fundamental rights, in accordance with clear eligibility criteria and oversight mechanisms;

5. Recalls that the EU budget should be implemented in line with the principle of transparency; stresses that budgetary control, safeguards and transparency requirements must be applied in a neutral, proportionate and evidence-based way and that effective scrutiny requires the application of equivalent standards to all beneficiaries;

6. Stresses that the sound and timely implementation of the budget contributes to efficiently and effectively addressing the needs and challenges faced by the EU and its citizens in different policy areas, as well as the EU’s global responsibilities; warns that implementing the budget under time pressure may lead to an increase in errors and irregularities, in particular where complex eligibility rules and multi-layered delivery systems apply;

7. Recalls that while existing flexibility arrangements have enabled the EU to respond to emerging priorities, several flexibility instruments were depleted in the early years of the current multiannual financial framework (MFF); reiterates that a certain level of flexibility in the EU budget is necessary to address potential new challenges and crises where EU action could provide added value, while also preserving budgetary discipline; underlines that the flexibility framework is overly complex, lacking a clearly defined and transparent sequence for activating margins below the ceilings and special instruments above them; notes, furthermore, that multiple flexibility tools overlap with one another and with the thematic programmes targeting the same needs, resulting in unnecessary complexity in financial management and decision-making; notes that the headroom in the EU budget is increasingly being used to provide guarantees for the funding to respond to crises, via loans backed by the headroom, and is concerned about the long-term impact of EU commitments on the sustainability of the headroom;

8. Stresses the need to protect the EU budget from any misuse, particularly fraud and corruption, and calls on the Commission to continue to be vigilant and proactive in current and future cases where a lack of respect for EU values and the rule of law affect or threaten to affect the EU’s financial interests; underlines the importance of strengthening the EU anti-fraud architecture and the need to provide increased resources for the European Anti-Fraud Office (OLAF), the European Public Prosecutor’s Office (EPPO), the European Union Agency for Criminal Justice Cooperation (Eurojust) and the European Union Agency for Law Enforcement Cooperation (Europol) in the fight against fraud and corruption and to and strengthen the role of these bodies in this regard; stresses the need for effective coordination and cooperation between all these institutions as well as adequate budgets to effectively fulfil their missions;

9. Stresses the need for the Commission to remain vigilant with regard to potential conflicts of interest and to ensure that robust, verifiable safeguards are in place to prevent EU funds from benefiting private interests, whether directly or indirectly; underlines that EU funding should only be disbursed where conflicts of interest are effectively and demonstrably resolved, in line with the relevant legal framework; recalls that effective prevention requires not only ex ante declarations but also continuous monitoring, verification and enforcement throughout the life cycle of EU-funded projects;

10. Notes that while the digital transformation is indispensable to increasing the efficiency, control and transparency of the EU budget, this shift has also heightened the risk of cyber-fraud affecting the financial interests of the EU; calls on the Commission to allocate sufficient funds to strengthen EU digital infrastructure and research and development, while ensuring that investments in cybersecurity are impactful and contribute to the overall protection of the EU’s financial interests, including through secure and interoperable data-mining systems;

11. Notes that while outstanding commitments have decreased compared to the record high levels at the end of 2023 (EUR 543 billion), at the end of 2024 outstanding commitments amounted to EUR 507.4 billion, of which EUR 166.3 billion related to NextGenerationEU (NGEU) grant funding; takes note of the Commission’s latest estimate for the level of outstanding commitments expected at end of 2027 (EUR 339 billion); considers that the risk of decommitments, and the related reduction of EU added value for the EU budget, remains high; calls for improvements in the forecasting of decommitments;

12. Notes with concern that the exposure of the EU’s budget continued to increase in 2027, reflecting the growing volume of borrowing operations and associated guarantees; underlines that this trend underscores the importance of a robust system to ensure that the EU can meet its debt obligations under all circumstances; further notes that the Commission’s proposal for a financial support package for Ukraine for 2026–2027 would introduce a EUR 90 billion EU support loan for Ukraine though the Ukraine Support Loan instrument, financed through common EU borrowing on the capital markets and backed by the EU budget headroom; notes, moreover, that the EU budget will cover the related debt service costs, including funding, issuance, liquidity management and associated administrative costs;

13. Reiterates the need for sustainable and resilient revenue for the EU budget that matches the expenditure side; reiterates its long-standing call for the introduction of new, genuine own resources, not only for NGEU debt repayment but also to finance the EU’s policies; welcomes, in this respect, the Commission’s MFF proposal of July 2025 and efforts to identify new own resources, as well as the calibrations to traditional own resources it has put forward; supports the broader basket approach proposed by the Commission and calls on the Council to swiftly reach an agreement on a basket of new own resources of at least EUR 60 billion per year in order to provide long-term budgetary certainty;

14. Recalls the importance of protecting the EU’s own resources from any fraudulent irregularity; stresses the need to ensure the timely implementation of the EU customs reform, taking into consideration the pertinent recommendations made by the European Court of Auditors in its annual reports concerning the 2024 financial year; considers it imperative to strengthen operational cooperation between the EPPO, OLAF, the customs and tax authorities of the Member States and European law enforcement authorities to detect, prevent and correct fraud affecting EU revenue;

15. Notes that the overall error rate fell from 5.6 % in 2023 to 3.6 % in 2024; stresses, however, that this decrease should be interpreted with caution, as it may not necessarily reflect an improvement in the effectiveness of control systems but could also be influenced by contextual factors such as the end of COVID-19 related emergency spending, a comparatively low level of budgetary implementation in 2024 and the early stage of implementation of the 2021-2027 MFF; notes significant variations in error rates across different budget headings, with some areas reporting error rates below the materiality threshold of 2 %, while the error rate for the heading ‘Cohesion, resilience and values’, though less than the 9.3 % error rate estimated for 2023, remains considerably above the materiality threshold at 5.7 %; is concerned about the persistent shortcomings observed by the European Court of Auditors in the work of certain national audit authorities, as reflected in the weaknesses identified in the assurance packages, with a residual error rate above the materiality threshold in assurance packages that account for more than 60 % of the total value of assurance packages audited in 2024; stresses that recurring weaknesses in the prevention and detection of irregularities at Member State level indicate that managing authorities do not effectively prevent or detect irregularities in expenditure declared by beneficiaries, thereby reducing the extent to which the Commission can rely on their work; calls on the Commission to take action to address the systemic issue of non-detection of errors at Member State level in cohesion policy spending, through a proportionate and risk-based combination of preventive measures, including targeted capacity-building, reinforced supervisory action and when necessary, suspensions or financial corrections in the cases of persistent systemic weaknesses;

16. Is deeply concerned that the European Court of Auditors issued a qualified opinion on the legality and regularity of the Recovery and Resilience Facility (RRF) expenditure in 2024 for the third consecutive year, following similar conclusions in 2022 and 2023, and that it estimates the minimum financial impact of its findings to be above the materiality threshold; expresses concern that the European Court of Auditors found 6 out of 28 RRF payments made in 2024 were impacted by quantitative issues, with 5 of these payments being affected by material errors, calling into question the reliability of the control framework at this stage of implementation; notes that by the end of 2024, payments under the RRF amounted to EUR 197.5 billion out of EUR 358.9 billion in committed grants, leaving up to EUR 161.4 billion still to be disbursed by the end of 2026; notes that this substantial volume of outstanding payments, concentrated in the final two years of the instrument, increases the risk of implementation bottlenecks and further delays, particularly in Member States facing structural capacity constraints; stresses that the timely absorption of the remaining RRF grants will depend on the quality and maturity of reforms and investments, the stability of national governance systems, and the Commission’s ability to process a high volume of payment requests efficiently within a compressed timeframe; calls on the Commission to support the Member States’ authorities in the implementation of funds, in particular where additional administrative capacity is needed, to stimulate absorption and reduce the occurrence of errors; calls on the Commission to transparently inform Parliament about the progress of implementation and absorption of funds and to provide Parliament with regular, structured and comparable updates on RRF implementation, including on corrections and recoveries;

17. Recalls the EU’s commitments to advancing climate and environmental objectives, in line with the Paris Agreement and the European Green Deal; notes that the Commission tracks EU spending on climate- and biodiversity-related activities by means of dedicated methodologies; encourages the Commission to allocate sufficient funds and resources so that the EU can fully deliver on its international commitments on the climate and environment, in line with the related targets and ambitions set out in the 2020 Interinstitutional Agreement.

ANNEX: DECLARATION OF INPUT

12.2.2026

LETTER OF THE COMMITTEE ON THE ENVIRONMENT, CLIMATE AND FOOD SAFETY

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on the guidelines for the 2027 budget – Section III (2025/2246(BUI))

Dear Chair,

The Coordinators of the Committee on the Environment, Climate and Food Safety (ENVI) decided on 16 December 2025 that ENVI would provide an opinion on the guidelines for the 2027 budget – Section III (2025/2246(BUI)) in the form of a letter. Therefore, as both ENVI Chair and Standing Rapporteur for the Budget, let me provide you with ENVI’s contribution in the form of resolution paragraphs, which was adopted by ENVI at its meeting of 28 January 2026 and which I kindly request will be taken into account by your committee:

1. Considers that the last annual budget of the 2021-2027 multiannual financial framework (MFF) should allocate the necessary funds to accelerate progress towards the fulfilment of the Union’s environmental, climate and food safety objectives – most of which remain off-track, according to the European Environment Agency – in a complicated geopolitical and geoeconomic context; calls for adequate appropriations under the 2027 budget to support the green transition, including renewable energy deployment, energy-efficiency technologies and the phasing out of fossil fuels, to protect biodiversity, and to ensure that no region or community is left behind in the just transition;

2. Stresses that 10 years after its adoption, the Paris Agreement’s goal of keeping the global average temperature increase below 1.5°C compared to pre-industrial times remains more pressing than ever; reminds that the 2025 Conference of the Parties to the UN Framework Convention on Climate Change (COP 30) showed once again that the Union is committed and a leading force within the global decarbonisation process, but underlines that efforts and resources are needed to operationalise the objectives agreed at COP level, such as the transitioning away from fossil fuels;

3. Points out that the Union’s budget for 2027 should be aligned with the realisation of the EU’s objectives to reduce pollution, to support a just and green transition and the realisation of the legally enshrined objective of the European Climate Law of reaching climate-neutrality by 2050 at the latest, including through its intermediary 2030 and 2040 targets, and to phase out environmentally harmful subsidies; stresses, in this regard, that the green transition must be a just transition for all;

4. Reminds that the European Green Deal aims to serve as a growth strategy, whose effective implementation and contribution to a just and inclusive transition, leaving no one behind and upholding workers’ protection, requires adequate funding, and which will strengthen the Union’s competitiveness when complemented by the Clean Industrial Deal and the future Circular Economy Act;

5. Emphasises the need for more ambitious funding allocations for programmes that support climate- and environment-related projects, as well as for the Just Transition Fund to assist the most vulnerable carbon-intensive regions in addressing the economic and social impacts of the climate transition, to leave no one behind; emphasises that adequate funding is essential to realise the transition towards an energy-efficient, circular, climate-neutral, competitive and climate-resilient economy; notes that efficient and results-driven climate and biodiversity financing should be integrated into programming activities, while remaining flexible enough to address the diverse needs of different regions and sectors;

6. Highlights that, despite the unforeseen annual repayment of high amounts within NextGenerationEU, the allocation of funds for the implementation of the EU’s long-term environmental and climate objectives should not be endangered; recalls, therefore, the need to assign sufficient resources for the implementation of, among others, the Biodiversity Strategy for 2030, the Farm to Fork Strategy, the circular economy action plan, the chemical strategy for sustainability, the Clean Industrial Deal and a Zero-Pollution Action Plan in the Union budget for 2027;

7. Welcomes the allocated funding to the LIFE programme; underlines that the LIFE programme has financed about 700 projects since 2021 and has proved to be a successful programme in the Union in delivering concrete actions for environmental protection; stresses that its cross-border nature and direct management by the EU are imperative factors guaranteeing funding predictability for final beneficiaries and the successful implementation of projects; calls, consequently, for the allocation of sufficient payments for LIFE-funded projects in 2027 and onwards, to prevent backsliding on funding for nature and biodiversity objectives;

8. Underlines the importance of upholding biodiversity targets and halting the ongoing biodiversity decline, and stresses that the Union must honour the commitment to ensure that at least 10 % of annual expenditure is allocated to biodiversity in 2027; underlines the intrinsic value of an established dedicated biodiversity financing objective, as well as robust tracking for biodiversity expenditure, to ensure that the Union combats biodiversity loss efficiently; regrets that the Union is expected to not reach this objective in 2027; calls on Member States and the Commission to make supplementary efforts in reaching the agreed spending target, which is needed for the Union to achieve the objectives set out in the Kunming-Montreal Global Diversity Framework, and to ensure cost-effectiveness and long-term sustainability; highlights that, in line with the principle of the just transition, no one should be left behind and due attention should be given to local communities, farmers and fishers;

9. Underlines, also, the importance of allocating sufficient financial resources to curb pollution, including the growing contamination by ‘forever chemicals’ (per- and polyfluoroalkyl substances, known as PFAS); highlights the need to dedicate increased financial resources to circularity, fostering the reduction, reuse, remanufacturing, and recycling of products and resources, considering the very small progress made in recent years, and as part of the implementation of the upcoming Circular Economy Act;

10. Stresses the importance of ensuring adequate funding for the EU Civil Protection Mechanism, considering the need to increase preparedness in preventing disasters and implementing climate adaptation measures; is concerned that the proposed funding is inadequate to effectively ensure strengthened protection and rapid responses, considering the serious threats posed by the dramatic increase in natural disasters, exacerbated by climate change, leading to frequent and intense floods, heatwaves, droughts and wildfires, causing loss of human lives and significant economic losses; stresses the need to uphold and swiftly implement the decisions taken to reinforce the EU Civil Protection Mechanism, particularly in the worst-hit regions and areas most affected by climate change; calls for dedicated support for water-resilience measures, including water efficiency, leakage reduction, reuse and nature-based solutions;

11. Calls on the Commission to swiftly implement pilot projects and preparatory actions related to the environment, climate and food safety objectives of the Union;

12. Reminds that the application of the adopted legislation related to the environment, climate and food safety requires the allocation of appropriate human and financial resources to the relevant Directorates-General of the Commission, including the Directorate for Health and Food Audits and Analysis within the Directorate-General for Health and Food Safety, as well as to the relevant EU agencies under the ENVI remit (the European Environment Agency, the European Chemicals Agency and the European Food Safety Authority);

13. Emphasises the need to strengthen the EU’s current own resources system, as well as to prepare the framework of additional resources for the Union budget, in supporting the realisation of the Union’s objectives for the environment, climate and food safety; stresses the importance of implementing the Carbon Border Adjustment Mechanism effectively, enabling the Commission to take compensatory measures to address any shortfalls in meeting the EU budget’s overall climate spending target.

I have sent a similar letter to Mr Nils Ušakovs, general rapporteur for the 2027 budget.

Yours sincerely,

Antonio Decaro

ANNEX: DECLARATION OF INPUT

The Chair his capacity as rapporteur for opinion declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

24.02.2026

LETTER OF THE COMMITTEE ON PUBLIC HEALTH

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on the guidelines for the 2027 Budget - Section III (2025/2246(BUI))

Dear Mr Van Overtveldt,

The Coordinators of the Committee on the Public Health (SANT) decided on 18 December 2025 that SANT would provide an opinion on the Guidelines for the 2027 budget – Section III (2025/2246(BUI)) in the form of a letter. Therefore, as SANT Chair, allow me to provide you with SANT’s contribution in the form of resolution paragraphs, which was adopted by SANT at its meeting of 24 February 2026 and which I kindly request will be taken into account by your committee:

1.Stresses that the Union’s health objectives can only be delivered if the 2027 budget provides sufficient, visible and predictable funding to implement agreed EU legislation and flagship initiatives, including health security preparedness and the operational capacity for medical countermeasures, the roll‑out of the European Health Data Space, and the implementation of Europe’s Beating Cancer Plan and Safe Hearts Plan; underlines that new initiatives, such as the proposed Critical Medicines Act, will require adequate resources to translate objectives into concrete results for patients, Member States and industry, including to reduce shortages and improve access to medicines; emphasises that stable resourcing for Rare Diseases, European Reference Networks (ERNs), and scaling up EU action on cardiovascular health, are necessary to turn European cooperation into measurable health outcomes and reduce inequalities across the Union; calls on the Commission to establish a European Organisation for Rare Diseases, bringing together European Reference Networks, the European Health Data Space (EHDS) and Horizon instruments to research, diagnose and treat rare diseases collectively and effectively;

2.Stresses the importance to gear the EU budget towards a healthy lifestyle and environment, with a particular focus on mental health as well as brain health in Europe; calls on the Commission to uphold also in the budget proposal its environmental and climate commitments for the benefit of citizens’ health;

3.Stresses that the Union’s budget for 2027 should be aligned with the realisation of the European Union’s objectives to ensure a high level of human health protection in all EU policies, prevent disease and reduce health risks, including by tackling major cross‑border health threats, and to support cooperation between Member States to make health systems more effective, interconnected and interoperable, accessible and resilient, including through sufficient support to regions for the upgrade of their public health infrastructure, hospitals and health systems; highlights that EU policies must respect, that organisation and delivery of healthcare remain primarily national responsibilities; emphasises, however, that reinforcing cross-border healthcare is essential to ensure that patients, particularly those with Rare Diseases and complex conditions, can effectively access specialised expertise, diagnosis and treatment across Member States, where such care is not available nationally;

4.Calls on the Commission to design the budget with sufficient allocation to programmes strengthening preparedness and response to serious cross‑border threats, improving access to quality healthcare and affordable medicines, medical devices and crisis‑relevant products, addressing health inequalities, and supporting the digital transformation of health systems;

5.Calls for strengthened EU‑level surveillance and comparable reporting on antimicrobial resistance (AMR) of hospitalised patients, through an EU wide database using information from hospitals, to support detection, coordination, prevention and effective targeted action;

6.Emphasises the need to allocate sufficient funding for each individual budget line that contributes to the achievement of public health objectives, with a focus on prevention and health promotion, to reduce the burden of non‑communicable diseases through strengthening health systems’ resilience and effectiveness, including better and disaggregated health data, digital tools, services and interoperability, to ensure equitable access to healthcare and reducing health inequalities across the EU, while promoting a gender-based approach to health policies; calls on the Commission to provide sufficient funding to programs tackling a holistic approach to mental health and autism from childhood to adulthood;

7.Stresses that the 2027 budget should help address health workforce shortages by supporting cooperation on training, skills and better workforce planning tools, in full respect of Member State competences, to ensure that health systems can meet current and future demands effectively across all Members States; highlights the need to improve skills and professional qualifications of the healthcare workforce across Member States;

8.Considers that sustained investment in prevention is key to the long-term sustainability of health expenditure and to address the growing health needs affecting all Member States; emphasises the need to strengthen prevention as a cost-effective investment; calls on the Commission, in cooperation with Member States and within their competences, to encourage the reinforcement of evidence-based screening campaigns and population-based early detection programmes, as well as sustained investment in primary prevention measures addressing lifestyle risk factors and individual behaviours;

further underlines the importance of stepping up EU-supported awareness, prevention, testing and timely treatment actions on sexually transmitted infections (STIs), in light of the documented rise in STI notifications across several EU/EEA countries; invites the Commission to ensure that relevant EU programmes and agencies support Member States in improving outreach, access to services, surveillance and comparable reporting;

9.Calls for targeted support to ease the day‑to‑day burden on transplant patients, particularly for facilitating cross‑border pathways; highlights the need to address the rising burden of liver and kidney disease through prevention and early intervention; calls for funding to support prevention and health‑promotion measures at local level, such as placing automated external defibrillators (AEDs) in schools and installing hygienic drinking‑water fountains in schools and public spaces, financed through a dedicated health line or cohesion investments where appropriate;

10.Notes the relevance of the European Court of Auditors’ (ECA) work for ensuring sound financial management of Union health spending; calls on the Commission and Member States to follow up on ECA’s recommendations, including those on critical shortages of medicines and on the effectiveness of EU support for the digitalisation of healthcare;

11.Stresses that reliable and sustainable support to public‑health stakeholders, including patient organisations and professional and scientific networks, is important to strengthen public health, improve implementation on the ground and enhance public trust; underlines that such funding must be transparent, proportionate and conditional on sound financial management, representativeness and measurable results; reminds that a stronger European Health Union requires adequate funding with health-related expenditure that follows the ‘One Health’ and ‘Health in all policies’ approaches;

12.Regrets the Commission’s decision to discontinue operating grants for health civil society organisations under the EU4Health 2025 Work Programme, noting that such grants represented only a small share of the programme’s budget; notes the concerns expressed by many organisations as regards the impact on staffing, project continuity and support for patients and communities; emphasises the importance of stable and predictable support mechanisms for health civil society organisations, where appropriate and in full respect of the principle of subsidiarity; takes note of findings from the external evaluation of the EU4Health Programme confirming that organisations receiving operating grants meet their objectives, use public funds responsibly and provide valuable expertise and community input to EU health policy; underlines the need for future funding to continue to be based on clear criteria of European added value, transparency, neutrality and measurable impact, in order to sustain meaningful civil society contributions to Union health objectives;

requests operational grants to be reconsidered in the EU4Health 2027 Work Programme;

13.Strongly reiterates its regrets over the redeployment from the EU4Health programme of 1billion EUR over the 2025-2027 period; considers that this funding shortfall threatens the programme's ability to achieve its critical objectives; renews its call to the Commission, Member States, and other stakeholders to identify practical solutions to offset this cut, ensuring that the programme’s objective of building stronger, more resilient, and more accessible health systems is achieved; calls as well for increased amounts allocated to the Health Cluster in Horizon Europe; calls for reliable and stable EU funding for cutting‑edge research and clinical trials, including cancer, autism, rare diseases and non‑communicable diseases, and pharmaceutical development and manufacturing; calls on the Commission to ensure that clinical trials are pursued throughout the EU, including in small Member States despite their size, and to ensure that the EU aims at bridging the gap between research and market deployment;

14.Recognises that stronger health systems directly contribute to economic stability, competitiveness and productivity, as well as reducing inequality by reducing health-related workforce disruptions and increasing the resilience of the labour market; calls for adequate resources to support the Union’s work on critical medicines and medicines shortages, including coordinated measures to strengthen security of supply;

15.Notes that the Union’s 2026 programming includes key health initiatives and calls, notably under the EU Mission on Cancer and under Horizon Europe health calls addressing cardiovascular health; stresses, therefore, that the Commission should ensure that the 2027 draft budget does not propose lower levels of appropriations than those foreseen for 2026 for the relevant budget lines supporting these priorities, so as to guarantee continuity, delivery and EU added value for patients and health systems; highlights the need to allocate sufficient human and financial resources to Union bodies and agencies supporting public health objectives, including EFSA, ECDC and EMA, so that they can deliver timely scientific and regulatory outputs and support Member States effectively;

16.Emphasises that health security preparedness and resilience are integral to the Union’s overall security and strategic autonomy; calls on the Commission to ensure adequate, visible and swiftly deployable resources in the 2027 budget for prevention, surveillance, stockpiling and medical countermeasures; recalls that this should include sufficient and predictable funding for both the Union Civil Protection Mechanism (UCPM) and HERA to support an end-to-end pipeline approach to medical countermeasures and health emergency preparedness activities, covering threat intelligence, research and development, manufacturing (including scale-up), stockpiling and capacity building to enhance preparedness for future health threats;

17.Emphasises that the 2027 budget should translate EU added value into tangible, visible projects that citizens and local communities can experience directly, alongside larger strategic investments; stresses that the external dimension of the EU budget should, where operationally appropriate, support health‑related operations benefiting victims of protracted conflicts in third countries, including in the Middle East;

18.Highlights the need for a strengthened EU own resources system that can address current challenges while supporting the Union's health objectives.

I have sent a similar letter to Mr Nils Ušakovs, general rapporteur for the 2027 budget.

Thank you very much for taking the SANT opinion into account.

Yours sincerely,

Adam Jarubas

ANNEX: DECLARATION OF INPUT

The Chair declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

27.1.2026

LETTER OF THE COMMITTEE ON TRANSPORT AND TOURISM

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on the guidelines for the 2027 Budget – Section III (2025/2246(BUI))

Dear Chair,

Under the procedure referred to above, the Committee on Transport and Tourism has been asked to submit an opinion to your committee. On 2 December 2025, TRAN Coordinators decided to send the opinion in the form of a letter, which TRAN adopted at its meeting of 27 January 2026.

Ahead of the final year of the 2021–2027 Multiannual Financial Framework (MFF), the committee reaffirms that the Connecting Europe Facility for Transport (CEF-T) has been crucial in advancing and deploying high-quality, strategic, multimodal, innovative, resilient and sustainable transport infrastructure projects across the Trans-European Transport Network (TEN-T). European co-funding through the CEF has played a pivotal role in financing cross-border projects and missing links, often characterised by high upfront costs, as well as other key initiatives that underpin EU-wide connectivity – including national sections with a cross-border relevance and linked to the reliable functioning of the corridors – and in strengthening interoperability, cohesion, and the advancement of sustainability and digitalisation solutions. In this context, the committee draws attention to the CEF reflow call planned for 2026 and notes that 2027 will see the last project selections under the current MFF, stressing that any increase in the 2027 CEF budget would translate into additional high-quality projects.

Beyond the outstanding needs associated to the binding completion deadlines for the Trans-European core, extended core and comprehensive networks, including priority axes, the committee draws attention to the strategic necessity of ensuring a climate-resilient TEN-T network and enhancing proactive preparedness planning to safeguard the EU’s long-term connectivity, cohesion and competitiveness. The impacts of climate change are already causing significant disruptions to transport infrastructure throughout Europe. In recent years, extreme weather events have caused temporary failures, physical damage and prolonged disruptions to supply chains. The growing intensity of these phenomena calls for urgent adaptation across all transport modes to prevent increased vulnerabilities, market disruptions and significant socio-economic costs.

Furthermore, the committee highlights the recently adopted strategic documents, including Commission proposals on Sustainable Transport Investment Plan (STIP) and Connecting Europe through High-Speed Rail as well as Ministerial Declaration on the Clean Transport Corridor Initiative. The committee notes that under STIP, the EU measures foreseen are expected to mobilise at least EUR 2.9 billion by the end of 2027, with the aim of unlocking public and private investment, accelerating the deployment of alternative fuels, supporting clean transport technologies and tackling investment barriers in hardtoabate sectors such as aviation and waterborne transport. The committee supports the launch of a study in 2026 to assess the decarbonisation of the inland waterways sector and to identify possible regulatory changes that could facilitate the uptake of alternative fuels. As regards the High-Speed Rail Plan, the committee supports its objective to provide more affordable journeys through a faster, safer, better connected and fully interoperable high-speed rail network by 2040. In addition, the forthcoming EU Ports and Industrial Maritime Strategies set clear political imperatives to direct investment towards enhancing the long-term competitiveness and resilience of ports and their hinterland connections, with a focus on security and defence, trade, energy transition and sustainability.

Against the background of the Industrial Plan for the European automotive sector and the Automotive Package, the 2027 budget should prioritise funding for charging infrastructure, especially in light of a possible funding gap in 2026–2027, as well as research supporting the technological transition, including electrification, hydrogen, synthetic fuels and biofuels.

Taking all the above into consideration, the committee underlines the need for a coherent EU financing strategy and urges the Commission to equip it with the necessary resources to secure the timely delivery of the TEN-T deadlines and objectives, while integrating the new priority EU strategies and projects consistent with CEF eligibility rules. Furthermore, the committee calls on the European Investment Bank (EIB) to intensify its support for the newly defined strategic directions. Finally, the Member States are encouraged to make a full use of their cohesion funds to implement the transport and military mobility projects included in their programmes.

On this basis, and with 2027 marking the final year of CEF under the 2021–2027 MFF, the committee signals unequivocally that this decisive bridging year must pave the way for a stronger and more ambitious CEF III in the next MFF.

Given the current geopolitical context, the committee underscores the central role of transport in the European defence strategy, noting that military mobility relies almost entirely on the civilian transport network – both its infrastructure across all modes of transport as well as the availability and the responsiveness of its operators in emergency or crisis situations. The committee deplores that the lack of strategic foresight regarding dual-use infrastructure investments led to a 75 % reduction of the military mobility envelope in the MFF 2021–2027 negotiations and insists that such a situation must not recur, particularly given that the military mobility budget had to be frontloaded and was entirely consumed by the beginning of 2024. Instead, the committee advocates for a 360-degree approach to preparing the Union’s entire territory, consistent with the ReArm Europe Plan and the forthcoming Military Mobility package, ensuring coherence between EU budgetary instruments, defence objectives and NATO operational requirements.

The committee recalls that Russia’s war of aggression against Ukraine has highlighted the importance of investing in military mobility to address crises that may erupt at the EU’s external borders and beyond. In this context, it welcomes targeted investments under the Ukraine Facility (2024–2027), especially those aimed at upgrading rail and road border-crossing points along the TEN-T. The committee reiterates that continuous and stable support to Ukraine remains an indispensable pillar of Europe’s collective security. It recalls that the EU has already mobilised over EUR 2.3 billion to improve the Solidarity Lanes, including EUR 1.55 billion in non-reimbursable CEF grants, with CEF leveraging more than EUR 2.9 billion across 38 projects to upgrade TEN-T border crossings with Ukraine and Moldova, integrate them into the EU’s standard-gauge rail network and strengthen their links to EU transport systems.

The committee urges the reinforcement of co-financing mechanisms, notably for strategically important large-scale projects, such as the Clean Aviation, the Single European Sky ATM Research 3, and the Europe’s Rail joint undertakings (JUs), and encourages both the creation of new and the promotion of existing public-private partnerships that support European strategic autonomy, notably European preference. The committee acknowledges their strong budgetary performance and reiterates that they mobilise valuable additional resources, playing a tangible role in advancing the EU’s green and digital transformation and bolstering its competitiveness. Given these factors, the committee urges that the activities of the three transport JUs be safeguarded in the next Horizon Programme.

In the same vein, the committee calls on reinforcing the budgets of the three transport agencies. The committee underlines that the European Union Agency for Railways (ERA) and the European Union Aviation Safety Agency (EASA) are expected to face a new increase in workload stemming from their expanded responsibilities under the Military Mobility package, as reflected in the Commission proposal for a Regulation on establishing a framework of measures to facilitate the transport of military equipment, goods and personnel across the Union, and under upcoming legislative proposals, including the Common Safety Methods on Assessment of Safety Level and Safety Performance and the revision of the ERA Regulation aimed at reinforcing its role, inter alia in vehicle authorisation, the harmonisation and removal of national rules, and its work on technical specifications. In addition, the committee notes the additional tasks conferred on EASA and the European Maritime Safety Agency (EMSA) in light of the broader geopolitical context and insists that the evolving mandates of the three transport agencies be matched by adequate resources to ensure they can continue supporting critical safety, sustainability, interoperability and modernisation initiatives.

The committee equally recognises the role of the European Climate, Infrastructure and Environment Executive Agency (CINEA) in supporting smart and resilient mobility and underscores the importance of ensuring adequate financing for the agency, while stressing that it should not come to the detriment of other transport-related programmes, particularly the CEF.

Emphasising that transport and tourism are among the sectors most exposed to the EU’s economic transformation, the committee takes note of the Commission’s ongoing assessment of working conditions in transport and calls for the appropriate measures to address the challenges that may surface. Accordingly, it considers it essential that, during the final year of the current MFF, the Social Climate Fund and the Just Transition Fund serve as pillars of a fair transition, placing reskilling and upskilling measures at the forefront. In addition, the Committee takes note of the decision of the Commission to explore, together with the EIB, the new EU Emissions Trading System 2 (ETS2) Frontloading Facility for Member States. This facility would prefinance measures to address transport poverty, improve affordability for vulnerable transport users and households – such as social leasing or other purchase incentives for electric vehicles – and accelerate the uptake of clean mobility technologies, thus supporting the implementation of the Social Climate Fund.

Lastly, the committee draws attention to tourism’s key and strategic role in the Union’s economy, noting that its development depends on accessibility and sustainability, and therefore calls for the effective implementation of an ambitious EU sustainable tourism strategy. This entails supporting targeted measures to enhance connectivity, including in islands and outermost regions; improving infrastructure to foster smart sustainable and resilient transport systems and smoother cross-border mobility; promoting a more balanced distribution of tourism across Europe; strengthening destination management; and contributing to further growth, quality jobs and economic opportunities for local communities while preserving their well-being. The committee insists that, to harness tourism’s full potential and steer this vital sector responsibly, the sector must be accorded a more prominent role in the priorities and financial allocations of the 2028–2034 MFF. However, even if the architecture of the next MFF offers a clearer path to anchor tourism as a strategic industrial priority, the committee judges that current progress remains far from sufficient. Furthermore, the committee regrets that, yet again, the proposal falls short of establishing a dedicated programme and a specific budget line for sustainable tourism.

Yours sincerely,

Elissavet VozembergVrionidi Rosa Serrano-Sierra

the Rapporteur

ANNEX: DECLARATION OF INPUT

17.02.2026

LETTER OF THE COMMITTEE ON REGIONAL DEVELOPMENT

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on Guidelines for the 2027 budget – Section III 2027 (2025/2246(BUI))

Dear Mr Van Overtveldt,

Under the procedure referred to above, the Committee on Regional Development has been asked to submit an opinion to your committee and at the coordinators’ meeting of 15 December 2025, it was decided to send the opinion in the form of a letter. The committee considered and adopted the opinion at its meeting of 28 January 2026.

A. whereas the Union continues to face persistent socio-economic and territorial challenges, including unemployment, poverty, demographic change, brain drain and migration influx which impact the regions differently;

B. whereas the cohesion policy is a key instrument for reducing disparities between the levels of development of the various regions within the Union, complementing national budgets and enabling the EU to navigate global complexities;

C. whereas cohesion policy and related Union programmes remain the Union’s main long-term investment tools to support balanced regional development, economic resilience, and territorial cohesion;

D. whereas the 2027 budget should support the digital transitions, foster regional innovation and research and strengthen resilience;

E. whereas the Union shall aim at reducing disparities between the levels of development of the various regions, including those of the external borders of the Union, with particular attention to rural and peripheral areas;

F. whereas respect for transparency should be a condition for receiving Union funding and must underpin all funding allocations and programme implementation;

The Committee on Regional Development

1. Calls for increased efforts to ensure the effective and swift implementation of the cohesion policy and related instruments to continue reducing regional disparities, strengthening local economies, and fostering territorial resilience, particularly for peripheral or outermost regions; warns, in this respect, that any cuts to technical assistance would be counterproductive, especially as the end of the programming period approaches; stresses that reducing administrative burdens is essential to ensure efficient implementation and avoid delays at the end of the programming period;

2. Calls for the simplification process initiated by the Commission to be stepped up so that cohesion policy is not hampered by crippling administrative complexity; emphasises the need to further reduce administrative and bureaucratic burdens, in particular through simplification of procedures and increased implementation flexibility; stresses that excessive bureaucracy delays project implementation, limits access to funding and places a disproportionate burden on local and regional authorities and beneficiaries, especially in less developed and border regions as well as for micro- and small-enterprises and family businesses;

3. Stresses that the Union’s 2027 budget must be adequate to the scale of current geopolitical and security challenges and the growing use of hybrid threats targeting critical infrastructure; draws attention to the particular situation of the EU Eastern border regions, which bear a disproportionate economic, social and security burden linked to the current geopolitical context;

4. Underlines the need for investments in regional infrastructure, sustainable urban and rural development, transport, digital connectivity, and energy efficiency to support balanced development across cities, towns, and rural areas, as well as to strengthen resilience to external threats, ensuring that no territory is left behind, particularly in regions facing demographic decline or rising living costs;

5. Stresses that funding should enhance regional research and innovation capacities and support integrated strategies for economic, social, and environmental resilience, with special attention being paid to SMEs;

6. Calls for targeted investment in transport infrastructure and cross-regional transport networks to enhance EU connectivity, support sustainable mobility, and strengthen territorial cohesion as well as land and maritime border protection; highlights that such investments should also contribute to strengthening strategic infrastructure, improving resilience and supporting effective border management, in particular in frontline Member States;

7. Calls on the Commission to step up its support for national, regional and local authorities so that they make the most of the opportunities offered by the mid-term review in the areas above;

8. Emphasises the lack of policy responses to the impact of the demographic challenges resulting from population ageing due to declining fertility rates and extended life expectancies, as well as the depopulation of EU regions affected by crises; underscores the importance of funding for adequate building of care and support services; underlines that demographic decline requires comprehensive strategies to support families, strengthen childcare and healthcare services, create high-quality jobs and ensure access to essential services, so that regions affected by depopulation remain attractive places to live and work, particularly for young people;

9. Calls for investments that simultaneously strengthen regional development, connectivity and economic resilience while contributing to security, crisis preparedness and the protection of critical infrastructure, with special attention to the Eastern border; stresses the importance of building on the positive experience of the mid-term review;

10. Recalls that transparency and accountability should be one of the fundamental principles for the allocation of Union funds; underlines that those mechanisms must continue to safeguard openness, fairness, and sound financial management, in particular in the last years of the programming period, as the volume of payments and the pressure on managing authorities increases;

11. Stresses the importance of cooperation with Union agencies, local and regional authorities, and stakeholders to implement cohesion policy programmes effectively and to maximise the transparency as well as the impact of Union funding for social, economic, and territorial cohesion.

Yours sincerely,

Dragoş BENEA

ANNEX: DECLARATION OF INPUT

The rapporteur for opinion, Irmhild Boßdorf, declares under her exclusive responsibility that she did not include in her opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

FINAL VOTE BY ROLL CALL BY THE COMMITTEE ASKED FOR OPINION

Key to symbols:

9.2.2026

LETTER OF THE COMMITTEE ON AGRICULTURE AND RURAL DEVELOPMENT

Mr Johan Van Overtveldt

The rapporteur for opinion and the Chair declare under their exclusive responsibility that they did not include in the opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

24.2.2026

LETTER OF THE COMMITTEE ON CULTURE AND EDUCATION

Mr Johan Van Overtveldt

Chair

Committee on Budgets

BRUSSELS

Subject: Opinion on Guidelines for the 2027 Budget - Section III (2025/2246(BUI))

Dear Mr Chair,

Under the procedure referred to above, the Committee on Culture and Education has been asked to submit an opinion to your committee. On 7 January 2026, the committee decided to send the opinion in the form of a letter. It considered the matter at its meeting of 24 February 2026 and adopted the opinion at that meeting.

The Committee on Culture and Education:

1. Stresses that Erasmus+, Creative Europe, European Solidarity Corps and CERV programmes require a strong budget in 2027 - the final year of the current programming period - to operate at full capacity and achieve their objectives, particularly given their oversubscription, proven absorption capacity, and an orientation towards better inclusion of smaller organisations and persons with fewer opportunities.

2. Highlights the strategic importance of Erasmus+ across its learning mobility, youth and sport strands in addressing skills gaps, promoting excellence in education and supporting talent retention - including through the European University Alliances - that are essential to strengthening Europe’s competitiveness.

3. Recognizes the complex budget situation under the sub-heading 2b and recalls the EP’s position in this regard, that expenditures covering the financing costs of NGEU must not reduce EU programmes and funds. Insists on keeping the programmed (initial) budget of these programmes in 2027 intact, considering their indisputable recognizability and strong EU added value. Strongly deplores any plans to cut the Erasmus+ financial programming in 2027 and stresses that all recoveries stemming from the programme must be used for the programme. Reiterates that Erasmus+ learning mobility grants must adequately reflect rising living costs, especially to further boost its outreach and participation.

4. Underlines that, within the overall EU budget, Creative Europe should be considered as a strategic, low-risk investment with wide-ranging results. Calls for adequate funding for the Creative Europe programme in 2027 and stresses that even the slightest cuts would threaten the sustainability of the cultural and creative sectors. Points out that the demand by far exceeds the programme’s funding capacity, with the Culture strand and its largest action, the European Cooperation Projects, seeing a demand on average four times greater than the available funding, and that the access rates in the Media and Cross-sectoral strands remain very low, 16% and 8% respectively.

5. Emphasises the need for adequate funding for the European Solidarity Corps programme, which has a proven track record in strengthening social cohesion, intercultural understanding and community engagement. More funding is needed to face a general challenge of the programme’s massive oversubscription, as well as to improve the work with volunteers with fewer opportunities and better reach remote areas.

6. Expects a sufficient budget 2027 for the CERV programme, notably its strand on Citizens’ engagement and participation in the democratic life of the Union, in line with the results of the programme’s evaluation, which confirmed its essential role in the otherwise scarce funding landscape for safeguarding and promoting fundamental rights, equality and non-discrimination, democracy and the rule of law in Europe.

7. Invites the Commission to maintain strong support for the system of European Schools to further promote high-quality, multilingual and multicultural education upholding high academic standards, preserving the different cultural national traditions and cultivating a sense of European identity.

8. Highlights the importance of Pilot Projects and Preparatory Actions in the EU budget as laboratories for innovation and policy development, enabling the EU budget to respond swiftly to emerging needs and pave the way for new future EU programmes. Emphasises the need to ensure sufficient funding for proposals submitted for budget 2027 by the Committee on Culture and Education, which has so far proven to be the most successful EP committee in introducing implementable PP/PAs.

Yours sincerely,

Nela Riehl

ANNEX: DECLARATION OF INPUT

INFORMATION ON ADOPTION BY THE COMMITTEE RESPONSIBLE

Date adopted

5.3.2026

Result of final vote

–:

FINAL VOTE BY ROLL CALL BY THE COMMITTEE RESPONSIBLE

Key to symbols: