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The European Company (SE)

The European Company (SE)

Societas Europaea (“SE”)

A legal form that’s also for the Mittelstand!
The European company, also referred to as “SE” because of its Latin name “Societas Europaea,” is a relatively new legal form that is gaining popularity among German companies. After large Dax companies such as Allianz, BASF, Fresenius and Porsche initially discovered the legal form of the European company, a growing number of companies have now also adopted the “SE” legal form. The joint German registry already lists more than 200 operating European companies.

Characteristics of the SE
European legislature has provided a regulatory framework for the SE, the SE Regulation (SE-VO). The SE Regulation is directly applicable in all member states of the EU and the EEA. In Germany, the implementation of the European standards came into force by way of the SEAG and SEBG legislation on 22 December 2004. This legal system is complemented by the applicable subordinated national legislation, in particular the stock corporation act. The capital stock of the SE is divided into shares and must amount to at least EUR 120,000.

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