Tax Omnibus as an Opportunity for Genuine Simplification and the Promotion of Growth and Competitiveness
The European Commission is planning a tax omnibus package for the end of June 2026 to simplify direct taxation. However, real relief will only be achieved if overlaps are consistently eliminated and rules that hinder investment are corrected. Why a minimal compromise is not enough and where urgent action is needed is outlined below.
AI Act Omnibus: AI as a building block for sovereignty, resilience and competitiveness
On 7 May 2026, the European Commission, the Council and the European Parliament reached agreement on an Omnibus package for the AI Act. The debate around the AI Act goes beyond regulatory fine-tuning. At its core, it is about Europe’s ability to translate AI technologies into industrial applications – and in doing so, to strengthen value creation, resilience and technological sovereignty in a sustainable way. In an increasingly competitive global environment, it is crucial for Europe to combine ambitious regulatory objectives with a strong industrial base. The BDI is committed to ensuring that companies in Germany and across Europe can not only develop AI technologies, but also scale and deploy them widely in industrial contexts.
Small Mid-Cap Companies (SMC): Potenziale entschlossen heben
Gezielte EU-Mittelstandspolitik braucht relevante Unternehmenskategorien. Zwar gibt es viele „kleinste, kleine und mittlere Unternehmen“ (KMU), sie sind aber nur ein Teil der ausdifferenzierten Unternehmenslandschaft von Mittelstand und Familienunternehmen. Die ergänzende Kategorie „Small Mid-Cap Company“ (SMC) bildet stärker auch den industriellen Mittelstand ab. Das bietet Vorteile, um europäisch und national spürbare Politik für wettbewerbsfähige Unternehmen, innovative Wertschöpfung und rentable Arbeitsplätze zu machen. Es gilt die Kategorie SMC zügig und in der Breite einzuführen sowie umfassend zu operationalisieren.