EU Inc FAQ: the 28th regime, answered
EU Inc is a proposed regulation (COM(2026) 321), not yet adopted. Every answer below reflects the proposal and may change in negotiation.
Short, sourced answers to the most common EU Inc questions. Everything below reflects the proposal (COM(2026) 321), published 18 March 2026 — EU Inc is not yet law. For the fuller explanation see what is EU Inc; for dates see the timeline and the live tracker.
Is EU Inc available now?
No. EU Inc is a proposed regulation (COM(2026) 321) published on 18 March 2026. It is not law and you cannot yet incorporate one. Co-legislators are targeting adoption by end 2026.
How much does an EU Inc cost to register?
The proposal caps the registration fee at €100. That figure is from the proposal and is not yet law; it could change during negotiation.
How long does it take to register an EU Inc?
The proposal targets a fully digital registration completed within 48 hours. This is a proposed service standard, not current reality.
Is there a minimum share capital?
No. The proposal sets no minimum share capital for an EU Inc — one of its headline simplifications versus some national forms.
Who can use EU Inc?
It is open to companies of all sizes and is voluntary, but the Commission designed it primarily with SMEs and startups/scale-ups in mind. At least one board member must be EU-resident.
Does EU Inc replace the SAS, GmbH or other national forms?
No. It is a 28th, optional form that sits alongside the 27 national regimes. You choose it instead of a national form, not on top of one; the SAS, GmbH and others continue unchanged.
Is EU Inc’s tax harmonised?
Largely no. Corporate tax, tax rates and capital-gains treatment stay national. Only the timing of stock-option taxation (EU-ESO) is harmonised — deferred to the sale of shares.
What does EU Inc change for stock options?
It introduces EU-ESO, a harmonised employee stock-option framework. The key change is timing: option taxation is deferred to the point shares are sold. Rates remain national. See EU-ESO explained.
EU Inc or Delaware — which should a startup pick?
Today, Delaware remains the default for venture-backed founders raising from US funds, because its case law and investor familiarity are mature. EU Inc is not yet available and its legal certainty is unproven. See EU Inc vs Delaware.
What is the EU-resident director requirement?
The proposal requires at least one member of the board (management body) to be resident in the EU. It does not require all directors to be EU-resident.
When will EU Inc be adopted and when will it apply?
Adoption is targeted for end 2026, which has not yet happened. Even if met, the regulation would apply around 2028 — about twelve months after entry into force, plus infrastructure build-out. First incorporations are unlikely before 2028. See the timeline.
Do individual countries have to opt in?
As a Regulation, EU Inc would be directly applicable in all member states without national transposition. No member state has published a binding legal position; the live negotiating flashpoints are worker participation and anti-abuse safeguards.
Is EU Inc optional or mandatory?
Optional for founders. It is an extra, voluntary legal form; no company is required to use it, and the 27 national forms remain fully available.
What happens if an EU Inc fails or becomes insolvent?
The proposal includes a fast, fully digital wind-down and insolvency procedure aimed at innovative insolvent startups, intended to make closing down as streamlined as forming.
→ Keep reading: what is EU Inc · history & origins · timeline · tracker.