European Stock Corporation

The book covers, inter alia, the following topics:

• Legal scope of the SE in Europe


• Formation of an SE


• Merger of an SE


• Transformation of an SE


• Establishment of SE subsidiaries


• Labour law aspects in respect of the formation of an SE


• Financial statements and bookkeeping


• Ongoing taxation


• Relocation of the corporate seat of the SE


• Closing and liquidation of an SE

Based on the implementation of the new legislation for cross-border reorganisation, the European Stock Corporation has dramatically gained in importance. An SE is an interesting restructuring option for large multinational groups and SMEs which will operate within Europe across national boundaries. Given this background, the SE will be an important factor for legal and tax advice.

The volume describes the single steps of the foundation procedure and the articles of association of an SE, defines the tax implications and the co-determination within an SE and describes the differences and similarities compared with other legal forms. Further, it includes important decision guidance and practical advice pertaining to an SE. The new Reorganization Tax Reform Act is entirely implemented in the book.