| 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. |
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| Setting up and amending the articles | No notary: private deed or online filing Checked on 13 Nov 2026 Filed online with the trade register; no notary step. | Online procedure, model articles supplied by the regulation | Unchanged Little difference: your country already works without a notary. |
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| Minimum share capital | No minimum Checked on 13 Nov 2026 | Not established in our sources. To follow in the final text. | Unchanged Nothing at stake: your minimum is already symbolic. |
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| 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. |
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| Employee representation on boards | Mandatory for your legal form above a size threshold Checked on 13 Nov 2026 From 150 employees in Finland, by agreement or at the personnel’s request. A bill would lower this to 100 in 2027. | 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. |
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| 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. |
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| Country of the registered office | Finland | Free choice of the country of registration is contested | Uncertain Do not build a plan on moving your seat. |
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| Corporate tax and VAT | National rules of each country of activity | Same national rules | Unchanged Nothing. It follows where the activity really takes place. |
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| Payroll and social contributions | National rules of each country of employment | Same national rules | Unchanged Nothing. It follows where the activity really takes place. |
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| Labour law | National law and collective agreements | Same national rules | Unchanged Nothing. It follows where the activity really takes place. |
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