The EU Commission plans to propose a 28th legal framework for companies by the first quarter of 2026, which is to comprise a uniform EU-wide set of rules, including all relevant aspects of company law as well as insolvency, labour and tax law. A consultation was held on its design.

AK sees no evidence of the need for such a 28th regime. It criticises the fact that the consultation also assumes that there is such a need, even though it is by no means clear whether this corresponds to the consensus of society as a whole. Furthermore, AK warns against a race to the bottom in areas such as labour and tax law, as well as legal loopholes in corporate co-determination and an increase in letterbox companies. In addition, a 28th regime cannot be limited to start-ups and scale-ups in practice.