ApS compared with EU Inc
| Subject | Today | With EU Inc | What it changes for you |
|---|---|---|---|
| Legal form across countries | A different national form for each entity | The same form and model articles for every entity that converts | Uncertain Depends on the number of member states where you have entities: no gain in a single country, the main benefit for a group in several. |
| Setting up and amending the articles | No notary: private deed or online filing Checked on 13 Nov 2026 Online self-registration. An auditor, lawyer or bank must confirm the cash capital. | Online procedure, model articles supplied by the regulation | Unchanged Little difference: your country already works without a notary. |
| Minimum share capital | DKK 20,000 Checked on 13 Nov 2026 | Not established in our sources. To follow in the final text. | Uncertain Worth following: your form requires real paid-in capital today. |
| Registration time and cost | Set by your national registry | 48 hours and €100 at most on the fast track | Uncertain Applies to new registrations. The conversion procedure itself is not detailed yet. |
| Employee representation on boards | Mandatory for your legal form above a size threshold Checked on 13 Nov 2026 From 35 employees, at the employees’ request. | Unresolved. This is what made the JURI vote fail on 19 October 2026. | Uncertain Expect safeguards so that conversion cannot be used to leave your national rules. |
| Employee stock options | A national regime, different in each country | A European plan for companies under 750 employees and €150M turnover | Would change Relevant if you grant equity to employees in several countries. |
| Country of the registered office | Denmark | Free choice of the country of registration is contested | Uncertain Do not build a plan on moving your seat. |
| Corporate tax and VAT | National rules of each country of activity | Same national rules | Unchanged Nothing. It follows where the activity really takes place. |
| Payroll and social contributions | National rules of each country of employment | Same national rules | Unchanged Nothing. It follows where the activity really takes place. |
| Labour law | National law and collective agreements | Same national rules | Unchanged Nothing. It follows where the activity really takes place. |
Sources for this legal form : danskelove.dk, erhvervsstyrelsen.dk