Orienteringsnotat og dansk høringssvar om Kommissionens offentlige høring om styrkelse af EU's konkurrenceevne, et 28. regime

Udenrigsministeriet
Asiatisk Plads 2, 1448 København K Tlf.: +45 3392 0000 Fax: +45 32 54 05 33
E-mail: um@um.dk Web: UM.dk 1/1
Medlemmerne af Folketingets Europaudvalg Dato
30-09-2025
Bilag
2
Sag/ID Nr.
25/01476
Enhed
EUKOOR
NOTAT OG HØRINGSSVAR
Et 28. regime
Til underretning for Folketingets Europaudvalg vedlægges Erhvervsministeriets ori-
enteringsnotat samt dansk høringssvar vedrørende Kommissionens offentlige hø-
ring om et 28. regime.
Marie Bjerre
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26. september 2025
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NOTAT
Orienteringsnotat til Folketingets Europaudvalg om dansk hørings-
svar vedr. Kommissionens offentlige høring om et 28. regime
Kommissionen har gjort styrkelse af EU’s konkurrenceevne til en topprio-
ritet. Det skal blandt andet ske gennem ved at forbedre det indre marked.
Derfor har Kommissionen igangsat en offentlig høring af et kommende for-
slag til et såkaldt 28. regime.
Initiativet forventes at indebære en fælleseuropæisk selskabsform, der gen-
nem et harmoniseret, enkelt og fleksibelt regelsæt, særligt er målrettet in-
novative virksomheder, start-ups og scale-ups. Formålet med forslaget er
at hjælpe virksomhederne overvinde barrierer ved etablering og drift på
tværs af det indre marked.
Det danske høringssvar tilkendegiver generel støtte til forslaget og dets am-
bition om at forenkle reglerne og skabe lige konkurrencevilkår på tværs af
EU. Regeringen lægger vægt på, at initiativet baseres på erfaringer fra tid-
ligere EU-tiltag inden for selskabsretten, hvor europæiske selskabsformer
har vist sig at have meget begrænset anvendelse og et vanskeligt forhand-
lingsklima, samt at virksomheder kun skal registrere sig en gang på tværs
af EU. Endvidere skal der bygges videre på allerede eksisterende tiltag in-
den for digitalisering og digitale værktøjer.
Det pointeres samtidig, at rammerne for det 28. regime skal være fleksible
og tage behørigt hensyn til nationale kompetencer på områder som sel-
skabsret, insolvens, arbejdsmarked og beskatning. Regeringen anbefaler
indførelse af et moderat minimumskapitalkrav for at understøtte gennem-
sigtighed og sikre mod misbrug uden at stille unødige barrierer for iværk-
sættere. Endelig fremhæves nødvendigheden af, at initiativet ledsages af en
grundig konsekvensanalyse.
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2025 - 8043
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The Danish Government’s response to the Commission’s call for evidence
and public consultation for the initiative for the 28th
regime.
The Danish Government welcomes the opportunity to contribute to the European
Commission’s consultation regarding the initiative for a 28th
regime. The Danish
Government supports the aim of the 28th
regime to make it possible for innovative
companies to benefit from a single, harmonized set of EU-wide rules.
Instruments that simplify rules and reduce administrative burdens, including the
proposed 28th
regime, are important to reduce fragmentation and strengthen com-
petitiveness. The EU must ensure that companies can scale up and operate suc-
cessfully across the Single Market.
It is important to support start-ups and facilitate the growth of scale-ups. However,
a 28th
regime should embrace a wide range of companies to ensure burden reduc-
tion across Single Market. The Danish Government supports the aim of creating
simple, flexible and fast procedures for setting up and operating a company under
the 28th
regime and making it easier for companies to attract cross-border invest-
ment.
The initiative must especially:
1) Build on prior initiatives and experiences - Digitalization and simplification
2) Create a flexible framework that ensures a level playing field and allow com-
panies to evolve
1. Build on prior initiatives and experiences - Digitalization and simpli-
fication
As of now, companies in the EU face many barriers such as costs related to setting
or scaling up in other member states and divergence in digital tools available for
the companies. Another large barrier is attracting finance for companies in the EU.
A broad set of tools that enable harmonization already exists within the European
company law framework, such as the Directive on cross-border mobility and the
two directives on digitalization. It is important that the 28th
regime will be based
on a digital-by-default framework where companies are only required to register
once, after which the company is given a unique identifier such as an EUID. This
will reduce administrative costs for companies and reduce the barriers companies
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experience in cross border investment. Equally it will ensure predictability and
transparency for the companies, creditors and investors.
The 28th
regime, as outlined by the Commission, has the potential to reduce costs
and barriers experienced by companies related to both national and EU company
law. However, it is important to draw on previous experience and lessons learned
from former European company law initiatives such as the SE and SCE-company
forms that are not widely used today, and the SPE and SUP, which were never
adopted. Therefore, the Danish Government calls for a rigorous impact assess-
ment that takes into account why such prior initiatives have not reached their full
potential.
2. The need for a proportional proposal
The 28th
regime must create a harmonized framework across the Single Market
with sufficient flexibility to encompass a wide range of companies. Therefore, a
single set of rules applicable across the Single Market is necessary and can see
upsides in a proposal based in either article 352 or article 50 and 114 of the Treaty
on the Functioning of the European Union.
Because the 28th regime, as outlined by the Commission, refers to a voluntary
legal framework that the companies can choose to adopt instead of navigating
through the different national frameworks of the Member states, The Danish Gov-
ernment emphasizes that the 28th
regime should have a broad scope and be avail-
able for all limited liability companies by not imposing unnecessary restrictions,
e.g. by making the regulation sector-specific or based on narrow thresholds.
However, The Danish Government finds it necessary to include a minimum capi-
tal requirement in order to provide adequate safeguards. Safeguards must prevent
the incorporation of non-viable companies and hinder abuse of a new company
form for economic crime. They must also create a sound foundation for creditor
and shareholder confidence. However, a minimum capital requirement should not
be set too high to deter entrepreneurs. A low minimum capital requirement should
be complemented by other safeguards, such as a restriction of distributions to
shareholders if the company cannot continue to meet its obligations to creditors
and/or a requirement for mandatory minimum capital increase in case of a signif-
icant annual loss (e.g. half of the company capital or more).
Since the scope of the 28th regime is outlined by the Commission as incorporating
corporate law, insolvency, labour law and taxation, the Danish Government un-
derlines the importance of national competence and unique national systems.