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Own-initiative report First reading

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

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

Where it stands: Parliament adopted the text on 9 July 2026. This is its final position on the matter.

  1. ✓ Referred to committee 13 November 2025
  2. ✓ Committee work Report adopted 3 June 2026
  3. ✓ Tabled for plenary 10 June 2026
  4. ✓ Plenary vote Adopted 9 July 2026
  5. ✓ Parliament’s position Final
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The adopted resolution is Parliament’s final position; it is not itself law.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Ľudovít ÓDOR Renew
Shadow rapporteurs
Luděk NIEDERMAYER PPEBruno GONÇALVES S&DPierre PIMPIE PfERoberts ZĪLE ECRKira Marie PETER-HANSEN Verts/ALEJussi SARAMO The Left

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0270/2026 9 July 2026 ✦ Parliament's resolution on the feasibility of a 28th tax regime supports the Commission's 'EU Inc.' proposal and calls for an optional, modular tax module to reduce compliance costs and boost competitiveness.⇄ what changed Tabled for plenary Report A10-0167/2026 10 June 2026 ✦ This resolution addresses the feasibility of a 28th tax regime to support EU competitiveness. It welcomes the Commission's 'EU Inc.' proposal and outlines principles for a tax module, covering corporate income, VAT, withholding tax, employee taxation, transfer pricing, access to capital, and tax incentives.⇄ what changed Committee draft Draft report (ECON) 19 March 2026 ✦ This draft report proposes a 28th tax regime as an optional EU-wide framework for innovative companies, start-ups and scale-ups, covering corporate, insolvency, labour and tax law to boost competitiveness.

Latest Tabled for plenary → Adopted by Parliament: The versions differ only in formal points: footnote markers are removed throughout the text. see the changes →

Committee draft → Tabled for plenary: The report now frames the 28th regime as a response to competitiveness challenges, referencing the Draghi and Letta reports and the 'One Europe, One Market' agenda. It introduces a detailed tax module with a single consolidated corporate tax base, formulary apportionment, and safeguards against abuse, while respecting Member States' tax sovereignty. The text adds provisions on employee stock options, transfer pricing, and investor status to reduce cross-border barriers and attract talent. It strengthens the focus on capital markets and savings mobilisation, aiming to close the funding gap and prevent capital flight. The only formal change is the expansion of an abbreviation in the explanatory statement. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Plenary stage
  2. 9 July 2026 Plenary vote
    Sitting of 9 July 2026 📄 Report A10-0167/2026📄 Adopted text TA10-0270/2026
    Adopted Adopted by a clear majority
    For 366 Against 192 Abstained 39

    Final vote on the motion for a resolution at 13:46 · 61% of votes cast in favour · every MEP’s position →

  3. 9 July 2026 Debated in plenary

    MEPs debated the text in the chamber ahead of the vote.

    Sitting of 9 July 2026 📄 Report A10-0167/2026
  4. 10 June 2026 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0167/2026
  5. Committee stage
  6. 3 June 2026 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  7. 22 April 2026 Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

    📄 Amendments in committee (ECON)
  8. 19 March 2026 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  9. 13 November 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.