Opinion Statement CFE 3/2025 on the European Commission Consultation Concerning the “28th Regime” for Start-Ups and Scale-Ups

This opinion statement, submitted to the EU institutions on 30 September 2025, comments on the consultation on a “28th Regime” for start-ups and scale-ups. CFE supports an EU-wide entity only if it reduces tax fragmentation and compliance burdens, noting the uptake of the Societas Europaea. It recommends a single tax filing interface, harmonized documentation, transfer pricing safe harbours, R&D incentives and startup-friendly loss relief, along with State aid rules and digital tools to strengthen investor confidence.