EU Inc. proposal compared with Directive 2025/25

Proposal — the instrument this page describes is not adopted law. It can change or fail entirely.

Directive (EU) 2025/25 is law and must be transposed. EU Inc. is a proposed optional company form. The proposal borrows the Directive's certificate and power-of-attorney framework rather than replacing it.

The legal difference

Directive (EU) 2025/25 entered into force on 30 January 2025. Member States must transpose its main measures by 31 July 2027 and apply them from 31 July 2028 [Directive (EU) 2025/25, Arts. 4–5].

COM(2026) 321 is at the proposal stage. Its text can change. It has no fixed calendar date for availability [COM(2026) 321 — EU Inc. proposalProposal].

The practical connection

The Directive inserts the EU Company Certificate and digital EU power of attorney into Directive (EU) 2017/1132 [Directive (EU) 2025/25, Arts. 16b–16c]. Proposed EU Inc. Articles 30 and 31 then apply those tools to the proposed company form [COM(2026) 321 — EU Inc. proposal, Arts. 30–31Proposal].

The Directive remains the base instrument. EU Inc. would add a new user of that machinery.

What not to combine

• The Directive's 31 July 2028 application date is not an EU Inc. launch date.
• The EU Inc. proposal does not make Business Wallets adopted law.
• An EU Inc. power of attorney would not create authority outside the procedures and limits stated in the governing instrument.
• Existing national company forms do not need to convert to EU Inc. to prepare for Directive 2025/25.

Procurement rule

Separate requirements into three columns: adopted law, legislative proposal and technical draft. Do not let a product roadmap turn a proposed feature into a claimed legal obligation.