To reduce extreme poverty and structural unemployment and to fix the current social security trap of present social security systems and to provide minimal standards of social security for every EU citizen, universal basic income should be adopted. By universal basic income the unconditioned permanent income of every EU citizen provided by the member states and/or the EU is meant.

The BI should cover the basic needs of one person - food, clothing, housing and basic health care (= the Living minimum). The BI would replace the social security systems in their entirety as minimal social protection of the citizens (the minimal unemployment allowance, the pensions, the minimum allowance for person without any income etc.) and therefore would reduce the bureaucracy and lower the costs of the social security systems. Allowances which reflect the special condition of the individual (e.g. disability allowance) would remain as an appropriate tool for easing the situation of the disadvantaged.

The BI should be implemented gradually so the society could adapt to the new system. The gradual implementation of the Basic income would be fix on the certain % value of the amount of Living minimum (Regelbedarfe / Revenu de solidarité active etc.) - e.g. 50 % at the beginning, 75 % after 5 years of the implementation, 100 % after 10 years.

The financial sustainability of the BI system is essential. Therefore complex tax system reform would be necessary to not only to finance the BI, but also to reflect the necessity of lowering the taxation of the work (the income tax) and increasing the taxation of the consumption (the VAT).