1. What is EU Inc?
EU Inc -- officially known as the 28th regime or Societas Europaea Unificata (S.EU) -- is a new type of European company proposed by the European Commission on March 18, 2026. Unlike the existing Societas Europaea (SE), which requires a minimum capital of 120,000 EUR and was designed for large corporations, EU Inc is built specifically for startups and SMEs.
The core idea is simple: one company, one set of rules, all 27 EU member states. Instead of navigating 27 different corporate law systems when expanding across Europe, founders can register a single EU Inc that is recognized everywhere.
Source: European Commission Press Release, March 18, 2026 -- existing SE directive minimum capital: Council Regulation (EC) No 2157/2001
2. How it works
The registration process is designed to be as simple as possible:
- 100% online registration -- no notary, no physical presence required
- Minimum share capital of 1 EUR
- Total incorporation cost under 100 EUR
- Registration completed within 48 hours
- All documentation in English as standard
Once registered, an EU Inc can operate across all 27 member states without needing to set up subsidiaries or navigate local corporate law in each country.
Source: European Commission, COM(2026) 321 -- 1 EUR capital, 48h registration, and sub-100 EUR cost are specified in the proposal text.
3. Key features
Digital-first governance. Board meetings, shareholder votes, and regulatory filings are all digital by default. No requirement for physical meetings.
Cross-border from day one. Unlike national company forms that require separate entities for each country, an EU Inc operates as a single legal entity across the entire single market.
Investor-friendly structure. The framework is designed to accommodate standard venture capital terms, making it easier for EU founders to raise investment without incorporating in Delaware.
Employee stock options. The proposal includes provisions for standardized employee equity compensation, addressing a major pain point for European startups.
Source: European Commission proposal COM(2026) 321. The need for this framework was also highlighted in the Draghi competitiveness report (September 2024).
4. Who can register
EU Inc is available to anyone, regardless of nationality or residence. Non-EU residents can register an EU Inc, though they may need a registered address within the EU for official correspondence.
The regulation is designed for startups and SMEs, but there is no upper limit on company size. Existing companies can convert to EU Inc status if they meet the requirements.
Want to check if EU Inc fits your situation? Use our eligibility checker.
Source: European Commission proposal COM(2026) 321-- eligibility and conversion rules as specified in the proposal text.
5. EU Inc vs existing company forms
The most common alternatives for European founders today are national company forms (like the Swedish AB, German GmbH, or Dutch BV) and the US Delaware LLC. EU Inc aims to be better than all of them for cross-border operations.
For a detailed side-by-side comparison, see our comparison table.
6. Tax implications
EU Inc follows local tax rules in the country where it is registered. The proposal does not include tax harmonization -- each member state retains its own corporate tax rates and rules.
This means the choice of registration country still matters for tax purposes. Countries with competitive corporate tax rates (like Ireland, the Netherlands, or Estonia) may see higher demand for EU Inc registrations.
The main advantage is operational: you avoid the tax complexity of maintaining separate entities in each country where you do business.
Note: Tax treatment is based on the proposal text (COM(2026) 321), which explicitly excludes tax harmonization. Final rules may differ after the legislative process.
7. Timeline and next steps
The formal proposal was published on March 18, 2026. It now enters the legislative process with the European Parliament and the Council of the EU.
The target is to reach agreement by end of 2026, with first registrations opening in Q1 2027. However, legislative processes can be unpredictable, and delays are possible.
For a detailed timeline with all milestones, see the timeline tracker.
Sources: European Commission formal proposal, March 18, 2026 -- European Parliament vote 492-144-28, January 20, 2026 -- Q1 2027 target is a European Commission estimate.