Question 1

What is EU Inc.?

Accepted Answer

EU Inc. is a proposed pan-European company form under EU law. A single registration gives the company legal recognition across all 27 EU member states. It is designed to be optional — existing national company forms are not replaced.

Question 2

Is EU Inc. the same as S.EU?

Accepted Answer

No. "EU Inc." is the name used in the European Commission's legislative proposal (COM(2026) 321 final). "S.EU" — short for Societas Europaea Unificata — was the name proposed by the European Parliament in the Repasi report, voted on in January 2026. The Parliament's name does not appear in the Commission's legislative text. The official designation is EU Inc.

Question 3

What is the 28th regime?

Accepted Answer

The "28th regime" is a concept in EU legal scholarship referring to an optional EU-level company form that exists alongside the 27 national company law systems rather than replacing them. EU Inc. is the realisation of this concept.

Question 4

Does EU Inc. replace national company forms?

Accepted Answer

No. EU Inc. is optional and runs parallel to national systems. Founders can still choose to incorporate as a German GmbH, French SAS, Dutch BV, or any other national form.

Question 5

Who can use EU Inc.?

Accepted Answer

Any natural or legal person. The Commission's proposal is explicitly not restricted to startups or small companies.

Question 6

When can I register an EU Inc.?

Accepted Answer

Not yet. The proposal was published on 18 March 2026 and must go through the EU legislative process before it becomes law. A realistic estimate is that first registrations will be available in 2028–2029.

Question 7

How long does registration take?

Accepted Answer

48 hours when using the standard articles template via the EU central digital interface.

Question 8

What does registration cost?

Accepted Answer

A maximum of €100 when using the standard template via the EU central interface.

Question 9

What capital do I need to incorporate?

Accepted Answer

Zero. The EU Inc. proposal sets the minimum paid-in share capital at €0.

Question 10

Is a notary required for incorporation or share transfers?

Accepted Answer

No. The entire registration process is digital. The proposal explicitly prohibits member states from imposing a notary requirement for EU Inc. share transfers.

Question 11

In what language must an EU Inc. be registered?

Accepted Answer

Bilingual. The company's articles and registration documents must be in the official language of the member state where it registers, plus a language customary in international business (in practice, English).

Question 12

What law governs an EU Inc.?

Accepted Answer

Corporate law matters are governed by the EU Inc. Regulation itself. National law of the registered office member state governs employment law, tax, and other matters not covered by the Regulation.

Question 13

How is an EU Inc. taxed?

Accepted Answer

Under the national corporate tax rules of the member state where the company has its registered office. The EU Inc. Regulation does not harmonise corporate tax.

Question 14

How do employee stock options work?

Accepted Answer

EU Inc. introduces the EU-ESO (EU Employee Share Ownership) scheme — a harmonised framework for employee equity. The key feature is deferred taxation: employees are taxed on their options at the point of exit or sale, not at grant or vesting.

Question 15

What courts handle EU Inc. disputes?

Accepted Answer

National courts of the relevant member state. There is no dedicated EU Inc. court.

Question 16

Can non-EU residents be directors of an EU Inc.?

Accepted Answer

Yes, but at least one director must be resident in the EU.

Question 17

Can non-EU citizens found an EU Inc.?

Accepted Answer

Yes. Any natural or legal person can be a founder, regardless of nationality or EU residence.

Question 18

What happens if I want to move my EU Inc. to another member state?

Accepted Answer

EU Inc. can relocate its registered office to another member state via a straightforward administrative process.

Question 19

When will EU Inc. be available?

Accepted Answer

The Commission's proposal was published on 18 March 2026. A realistic estimate is 2028–2029 for first registrations.

Question 20

Is EU Inc. a Regulation or a Directive?

Accepted Answer

A Regulation. EU Regulations are directly applicable in all member states — no national transposition needed.

Question 21

What is the Commission's official target timeline?

Accepted Answer

The Commission aims for political agreement by end of 2026 and for EU Inc. to be operational by 2028. These are targets, not binding deadlines.

EU Inc. — Frequently Asked Questions

Basics

Registration

Legal & Tax

Timeline