In March 2026, the European Commission presented a proposal for the establishment of the so-called EU Inc. – a unified legal framework for the incorporation and operation of companies within the European Union. The initiative, known as the “28th regime”, aims to facilitate cross-border business activity through the introduction of a common set of rules applicable across all Member States.

EU Inc. is envisaged to exist as an additional, entirely optional legal form, which will not replace national company forms but will instead offer an alternative for companies with an international orientation. The core idea is to overcome the existing fragmentation among different national regimes, which often results in administrative burdens, higher costs, and legal uncertainty when expanding operations within the EU.

The proposal provides for the possibility of rapid and fully digital incorporation of a company, with significantly reduced administrative requirements and without a minimum capital requirement. At the same time, more harmonised rules on corporate governance and investment mechanisms are introduced, with the aim of creating a more predictable environment for entrepreneurs and investors. It should be noted that key areas such as taxation, employment relations, and social security remain subject to national legislation.

The regime is expected to be particularly relevant for start-ups and fast-growing enterprises, for which access to a single European market under clear and predictable rules is of essential importance. In this regard, the initiative is seen as a step towards enhancing the competitiveness of the European economy and fostering a more favourable environment for innovation.

The proposal is yet to undergo the legislative procedure of the European Union, and its final adoption and practical implementation will depend on the balance achieved between the Member States and the EU institutions. Nevertheless, EU Inc. already outlines a direction towards greater legal integration and raises questions related to the choice of an appropriate legal form and business structure in a European context.

For legal practice, this development implies the need for timely monitoring of the changes and adaptation to the new opportunities that the unified regime could provide to enterprises operating or planning to operate within the territory of the European Union.