EU INC — Frequently Asked Questions
Everything you, investors and advisors keep asking about the EU INC regime. Updated as the regulation evolves.
The basics
EU INC is a proposed new European company legal form — created at EU level — that gives you one legal entity recognised across all 27 EU member states. You incorporate once, and the entity is valid everywhere in the single market. It's commonly called the 28th regime because it sits alongside the 27 existing national company laws.
Europe's single market has worked well for goods, services and capital — but its corporate law is still firmly national. Companies building pan-European, remote-first companies in 2026 still face 27 different incorporation systems. EU INC is the European Union's response: a single legal form, designed for modern companies, that matches how startups and scale-ups actually operate across the Union.
No. The SE is an older pan-European form — it exists, but it's heavy, expensive and almost never used by startups (you typically need capital requirements, co-determination rules, and a structure more suited to established corporations). EU INC is deliberately startup-shaped: digital-first, cheap, and built around modern share classes and option pools.
Not yet. The regulation is progressing through the European legislative process. See our EU INC timeline for the current state of play, and join the INC48 waitlist to be notified when first filings open.
Eligibility & access
Yes, under the current drafts. EU INC is designed to be available to companies regardless of nationality — comparable to how non-U.S. companies can incorporate a Delaware C-Corp. Your EU INC will still need a registered office in the EU and will comply with EU KYC rules, but there's no citizenship or residency requirement for companies.
No. Directors and companies can reside anywhere. You will need a registered office in the EU and, depending on the final regulation, potentially a local agent for service of process. INC48 will provide both.
Yes. EU INC is being designed to support single-founder companies from day one — many national regimes already allow single-member companies, and EU INC follows that pattern.
That's the direction of travel. Clean conversion paths from the main national forms into EU INC are expected to follow shortly after EU INC itself goes live. INC48 will support migrations as soon as the conversion mechanics are finalised.
Cost, speed and process
The design goal is days — for many cases, minutes. The EU INC regime is built around a digital registry, so there's no notary chain, no paper, and no country-by-country translation. INC48's flow is designed so that a straightforward incorporation can be completed in a single session.
Exact pricing depends on the final regulation and registry fees, but the clear goal is that EU INC should be materially cheaper than incorporating separately in multiple EU countries today. INC48 will publish transparent, flat-fee pricing at launch — no surprise notary bills, no country-by-country markups.
Current drafts favour a very low or symbolic minimum capital — in line with modern national forms like the German UG or the French SAS-with-€1-capital — rather than high-capital forms like the classic GmbH or AG.
No. That's a core design point. EU INC is built to be filed directly via a digital registry, through platforms like INC48 — a bit like how you register a Delaware C-Corp today. You can of course still work with counsel, especially for complex cap-table situations.
Investors and cap-table
Yes — and that's one of the main reasons the regime exists. EU INC is being shaped in close consultation with European and international investors so the instruments they actually use — SAFEs, convertible notes, preferred shares, standardised option pools — have a clean, predictable legal wrapper.
This is a key design target. U.S. VCs invest in Delaware C-Corps because the legal mechanics are predictable. EU INC aims to be similarly predictable — with clear preferred share rights, anti-dilution mechanics and exit paths — so U.S. investors don't need to insist on a Delaware flip.
Yes. Employee equity is a flagship feature of EU INC. The regime is being designed to support a single option plan that works for employees in any member state, with predictable vesting, exercise and tax events in each jurisdiction.
Standard ordinary and preferred shares, plus a clean structure for option pools, warrants and convertibles. INC48 will support the full set from day one.
Tax, accounting & compliance
No. EU INC harmonises corporate law, not tax law. Corporate tax, VAT, payroll tax and personal tax on shareholders continue to follow existing international and national rules — you pay tax where you have real economic activity (offices, directors, employees, customers), under normal tax-residence principles.
Only to the extent you have a tax or employment footprint in those countries. EU INC eliminates the need for a corporate filing in every country, but if you have employees or offices there, local payroll / VAT obligations don't go away.
Annual accounts and corporate filings happen once, via the EU digital registry. INC48 automates these filings for you — so you don't have to track 27 different annual deadlines and formats.
GDPR applies based on your data processing, not your legal form. That said, EU INC is an EU entity, which makes GDPR compliance and EU data residency considerably simpler than operating via a non-EU parent.
About INC48
INC48 is an EU INC formation and filing platform. We turn the regulation into a fast, guided, easy-to-use product — so incorporating an EU INC takes minutes rather than weeks. See our services.
Drop your email on the waitlist page or through any form on the site. It's free, commits you to nothing, and gets you regulation updates plus priority onboarding at launch.
No. INC48 is an independent formation platform. EU INC is an initiative of the European Union; INC48 is preparing to serve EU INC filings once the regulation is in force — the same way formation platforms serve Delaware, UK Companies House or Estonian e-Residency today.
Easy — use our contact form. We read every message and usually reply within a working day.