As we've already announced on the forum, starting in season 27 we will start experimenting with second teams.
For now (at least a few seasons), this will only be available to V.I.P.-3 users. If it works well we may introduce it for lower-level V.I.P. users as well. Due to the extra burden on our servers, this will remain a V.I.P.-feature though.
With the second teams we want to offer a new challenge to long-term users who have advanced teams to experience the fun again of developing a new team from scratch.
You can read all the details about this new feature in the help:
http://rockingsoccer.com/nl/voetbal/help/home/category-11/article-80
We will soon be re-starting two or three of the countries that were closed last season. Teams from these countries can be picked as a second team, but also by new users or by users who want to start over in a new country. If there are any countries you would prefer to have restarted, let us know by responding to this news article.