Council Implementing Decision (EU) 2026/412

Contents

THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EU) 2025/1106 of 27 May 2025 establishing the Security Action for Europe (SAFE) through the Reinforcement of the European Defence Industry Instrument^note, and in particular Article 8 thereof,Having regard to the proposal from the European Commission,Whereas:

(1)The Commission launched a call for expressions of interest to receive financial assistance under the Security Action for Europe (SAFE) through the Reinforcement of the European Defence Industry Instrument (the ‘SAFE instrument’), requesting Member States to provide for an indicative maximum and minimum loan amount. By 29 August 2025, 19 Member States had expressed interest in obtaining financial assistance under Regulation (EU) 2025/1106.

(2)On 9 September 2025, the Commission notified the requesting Member States of the tentative allocation of the loan amounts per Member State.

(3)On 29 November 2025, Poland submitted a request in accordance with Article 7(1) of Regulation (EU) 2025/1106 for financial assistance (the ‘request’) accompanied by a European defence industry investment plan (the ‘plan’).

(4)The Commission assessed the request against the applicable conditions laid down in Regulation (EU) 2025/1106.

(5)In accordance with Article 7 of Regulation (EU) 2025/1106, the plan was duly reasoned and substantiated and set out a description of the defence products and of the other products for defence purposes, and where relevant, a description of the foreseen involvement of Ukraine in the planned activities, expenditures and measures, or of foreseen actions for the benefit of Ukraine.

(6)The Commission found that the request fulfils the conditions laid down in Article 4 of Regulation (EU) 2025/1106 for using the SAFE instrument. In particular, it ensures that activities, expenditures and measures related to defence products or other products for defence purposes are carried through common procurements or single procurements. Such activities, expenditures and measures are also to have one or more of the following objectives: speeding up the adjustment of the defence industry to structural changes, improving the timely availability of defence products or ensuring interoperability and interchangeability across the Union.

(7)The Commission also found that the request contains a description of the planned measures aimed at ensuring compliance with Article 16 of Regulation (EU) 2025/1106 and the procurement rules set out in that Regulation, including a description of how that compliance is to be ensured.

(8)As a result, in accordance with Article 8(2) of Regulation (EU) 2025/1106, the Commission found that the request fulfils the conditions laid down in that Regulation, in particular those provided for in Article 4, Article 7(2) and Article 16.

(9)In accordance with Article 8(5) of Regulation (EU) 2025/1106, the Commission has considered the existing and expected financial needs of Poland as well as requests for financial assistance pursuant to that Regulation already submitted or planned to be submitted by other Member States, while applying the principles of equal treatment, solidarity, proportionality and transparency.

(10)This Decision should be without prejudice to the outcome of any procedures under Regulation (EU) 2024/1263 of the European Parliament and of the Council^note and under Council Regulation (EC) No 1467/97^note.

(11)This Decision should be without prejudice to the relevant rules adopted pursuant to Article 322 of the Treaty on the Functioning of the European Union, in particular Regulations (EU, Euratom) 2024/2509^note and (EU, Euratom) 2020/2092^note of the European Parliament and of the Council.

(12)In accordance with Article 10(2) of Regulation (EU) 2025/1106, the loan agreement to be entered into with Poland should set out all appropriate measures necessary for the protection of the Union’s financial interests,

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