Effective 8 October 2004, a legal entity which is applicable in all EU member states (the so-called European Company or Societas Europaea (SE)) has been introduced. The legal basis was the Council Regulation (EC) No. 2157/2001 of 8 October 2001 on the Statute for a European Company (SE) (hereinafter: European Company Statute) and the Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European Company with regard to the involvement of employees. Whereas the regulation on the Statute for a European Company introducing the legal form of the Societas Europaea was binding in its entirety and directly applicable in all the EU member states as of 8 October 2004 due to Art. 249 (2) ECT, the directive on the involvement of employees was binding with regard to the result which should be achieved but still needed to be implemented into the national law of the member states according to Art. 249 (3) ECT. In 2009 - five years after the introduction of the SE - the European Company Statute shall be reviewed and amended if necessary as stated in Art. 69 (a) ECS.


Registered Office Council Regulation Legal Form Hide Reserve Merger Directive 
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© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2010

Authors and Affiliations

  • Christiane Malke

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