Relevance of the European Company in practice

  • Christiane Malke


This thesis deals with the tax treatment of European Companies upon entry, subsequent reorganization and exit. Before the taxation issue is addressed, however, basic characteristics of the SE are presented, as well as data on the use of the SE in the EU member states. This assessment shall show whether or not the SE has been accepted as a new legal entity so far and provide reasons.


Member State European Company Registered Office Minority Shareholder Supervisory Board 
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Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2010

Authors and Affiliations

  • Christiane Malke

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