The EU Inc. (European Incorporated Company) is a new pan-European company form proposed by the European Commission under Regulation COM(2026) 320. It allows entrepreneurs to incorporate a company valid across all 27 EU member states, entirely online, in 48 hours, for under €100.

When will the EU Inc. be available?

The regulation was proposed on March 18, 2026. It is currently being reviewed by the European Parliament and Council. Final adoption is expected in 2027, with the first EU Inc. companies possible by 2028.

How much does it cost to create an EU Inc.?

The maximum registration fee is capped at €100, with zero minimum capital requirement. This makes it the most affordable company form in Europe and possibly the world.

Is the EU Inc. valid in all EU countries?

Yes. Once registered, an EU Inc. is automatically recognized in all 27 EU member states without any need for re-registration or additional procedures.

Do I need a notary to create an EU Inc.?

No. The entire process is digital. Identity verification is done online, replacing traditional notarization. You can incorporate from anywhere with an internet connection.

What is Regulation COM(2026) 320?

COM(2026) 320 is the official reference number for the European Commission's legislative proposal establishing the EU Inc. company form. It was published on March 18, 2026.

EU Inc and Real Estate: A New Tool for Property Investors

Real Estate Meets Pan-European Corporate Law

For real estate investors operating across European borders, the current landscape is a maze of national corporate forms, varying notarial requirements, and incompatible regulatory frameworks. The EU Inc proposal, while primarily designed for tech startups and SMEs, contains provisions that could fundamentally reshape cross-border property investment in Europe.

The use of Special Purpose Vehicles (SPVs) — dedicated companies created to hold individual properties or portfolios — is standard practice in real estate investment. But creating and managing SPVs across multiple EU countries currently requires navigating a different set of rules in each jurisdiction. The EU Inc could standardize this process.

The SPV Revolution

Consider a typical cross-border real estate scenario. An investor based in Milan wants to purchase properties in Berlin, Lisbon, and Amsterdam. Under current rules, this requires:

Establishing a GmbH in Germany (€800+ in notary fees, €25,000 minimum capital)
Creating a Lda in Portugal (€360+ with various registrations)
Forming a BV in the Netherlands (€400-800 with mandatory notarial deed)
Separate accounting, tax filings, and compliance in each country
Different legal counsel in each jurisdiction

With the EU Inc, the same investor could create three identical SPVs through a single online process, each with a €1 minimum capital requirement, managed through the European Business Wallet, and recognized in all member states without additional formalities.

Key Benefits for Property Investors

Simplified Structure

The EU Inc's standardized articles of association mean that every SPV has the same governance structure, the same shareholder rights, and the same reporting obligations. This dramatically simplifies portfolio management for investors holding properties across multiple countries.

"Managing a portfolio of 15 properties across 5 EU countries currently requires 5 different corporate structures, 5 sets of accounts, and 5 law firms. The EU Inc could reduce this to a single standardized framework." — European Real Estate Association

Cross-Border Mortgage Access

One of the less-discussed benefits of the EU Inc is its potential impact on mortgage financing. Banks are currently hesitant to lend to foreign corporate entities because assessing the legal structure of a Portuguese Lda or a Bulgarian EOOD requires specialized knowledge. A standardized EU Inc structure, with verified credentials accessible through the Business Wallet, would make credit assessment faster and more reliable.

According to the European Mortgage Federation, cross-border mortgage lending currently accounts for less than 1% of total mortgage volume in the EU — a strikingly low figure for a supposedly single market. The EU Inc could help unlock this market.

Tax Transparency and Planning

Real estate SPVs are often scrutinized for tax planning purposes. The EU Inc's transparent ownership structure — with mandatory beneficial ownership disclosure and integration with national registers — actually benefits legitimate investors by providing clarity and reducing compliance friction.

The EU Inc framework includes provisions for:

Standardized financial reporting: A single accounting framework across all member states
Automatic exchange of information: Integration with the EU's existing tax information exchange systems
Anti-abuse provisions: Substance requirements that prevent shell company structures
Digital audit trail: All transactions and corporate changes recorded and timestamped

Practical Scenarios

The Buy-to-Let Portfolio

An investor building a buy-to-let portfolio across Southern European markets (Portugal, Spain, Italy, Greece) could create EU Inc SPVs for each property, all managed through a single dashboard. Rental income collection, tax filings, and property management contracts could all be standardized.

The Development Project

A real estate developer undertaking a project in another EU country could establish an EU Inc SPV specifically for the project, bring in investors from multiple countries through a standardized shareholding structure, and manage the entire lifecycle — from land acquisition to construction to sales — through a single corporate form recognized everywhere.

The REIT Alternative

While the EU Inc is not designed to replace REITs (Real Estate Investment Trusts), it could serve as a lighter-weight alternative for smaller-scale investors who want the benefits of corporate structure without the regulatory overhead of a full REIT regime. A group of investors could pool resources through an EU Inc, purchase properties across several countries, and distribute returns — all within a standardized legal framework.

Challenges Specific to Real Estate

Despite the clear benefits, several challenges remain specific to real estate applications of the EU Inc:

Land registry integration: Property registration is handled at the national (and often regional) level. The EU Inc would need to be recognized by local land registries, which may require additional implementation steps.
Local planning and zoning: Building permits, zoning regulations, and planning permissions remain entirely national competences unaffected by the EU Inc framework.
Transfer taxes: Real estate transfer taxes (stamp duty, registration taxes) vary enormously across member states and are not harmonized by the EU Inc proposal.
Rental market regulations: Tenant protection laws, rent controls, and landlord obligations differ by country and are outside the scope of the EU Inc.

What the Industry Is Saying

The real estate industry's response has been cautiously optimistic. The European Association for Investors in Non-Listed Real Estate Vehicles (INREV) has welcomed the proposal while calling for specific accommodations for real estate SPVs, including:

Exemption from certain small company provisions that don't apply to property-holding vehicles
Specific guidance on how the EU Inc interacts with national REIT regimes
Clarity on cross-border mortgage security arrangements

Meanwhile, real estate technology platforms are already exploring how to integrate EU Inc formation into their services. The European PropTech sector sees the EU Inc as an enabler for digital real estate investment platforms that could democratize cross-border property investment.

Preparing for the EU Inc Era

Real estate investors who want to be ready for the EU Inc should:

Review their current cross-border corporate structures and identify simplification opportunities
Assess which jurisdictions offer the best combination of property markets and tax frameworks for EU Inc SPVs
Engage with industry associations participating in the legislative consultation
Consider how digital property management tools could integrate with the EU Inc's digital-first approach

The EU Inc may not solve every challenge in cross-border real estate investment, but it represents the most significant step toward a true single market for property in decades.