The one-sentence version
The EU has 27 member states, each with its own corporate law. The 28th regime adds a 28th option — one unified set of company rules that any founder across the EU can choose instead of their national law. It does not replace national law; it sits above it as an alternative.
Why “28th”?
The number comes from 27 national legal systems plus one new EU-wide alternative. The concept is not new — the EU already has optional “28th regimes” elsewhere: the Societas Europaea (European Company), the unitary patent, and the Pan-European Personal Pension Product all follow the same logic of “one optional EU standard alongside national options”.
What EU Inc is NOT
- It is not the full 28th regime the campaign originally asked for.
- It is not a single harmonized European company that replaces national law.
- It is not a new EU company law or a new EU court system.
This matters, because the coalition’s own legal experts stress: EU Inc is a “plug-in” into each country’s existing legal system, not a replacement. It is a path to a pan-European standard — and it only works if implemented correctly.
What EU Inc CAN be
- A plug-in into every country’s legal system.
- A genuine path to a pan-European standard.
- One of Europe’s biggest competitiveness wins — if the details survive negotiation.
The five non-negotiables (the whole game)
Whether EU Inc is useful or useless comes down to five things. The coalition calls them the five non-negotiables. As of November 2026, here is where each stands in the negotiations:
| Pillar | What it means | Status |
|---|---|---|
| 1 · Free choice of registered office | Founders choose where to incorporate, independent of where they operate, hire, and pay taxes. | Under threat |
| 2 · One central EU registry | One register, one data standard (Article 114 TFEU — meaning a Regulation, not a Directive). | Removed in draft |
| 3 · Access for all companies | No size, revenue, or sector restrictions. Open to every company. | Under threat |
| 4 · Standardized stock options | ESOP taxed on sale, not on grant, with a safe-harbour valuation rule. | Under threat |
| 5 · Local labour & tax law | Labour and tax obligations follow real activity, not the registered address. | Confirmed |
The timeline
EU Inc went from a grassroots petition (two years of campaigning by the EU–INC coalition, now 26,000+ founders and investors) to a formal Commission proposal — COM(2026) 321. The final text is being negotiated now, through Q4 2026, between the European Commission, the Parliament (JURI committee), and the Council. The coalition describes the current period as “the next 100 days” — the decisive window.
What to do right now
You cannot incorporate under EU Inc until the text is final. But you can decide, in advance, whether it is right for the situation — that is the part most founders skip until it is too late. The free diagnostic shows where a situation stands against the five pillars, or read on to compare EU Inc vs Delaware.