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

CFE Tax Advisers Europe

European Taxation2026https://doi.org/10.59403/3s1ey19article
ABDC B
Weight
0.50

Abstract

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.

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https://doi.org/https://doi.org/10.59403/3s1ey19

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@article{cfe2026,
  title        = {{Opinion Statement CFE 3/2025 on the European Commission Consultation Concerning the “28th Regime” for Start-Ups and Scale-Ups}},
  author       = {CFE Tax Advisers Europe},
  journal      = {European Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/3s1ey19},
}

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

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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