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 vs Delaware LLC: Europe Challenges America's Startup Capital

The World's Two Most Founder-Friendly Jurisdictions

Ask any startup advisor where to incorporate, and the answer has historically been simple: Delaware. The tiny US state houses over 1.8 million registered business entities — including more than 66% of Fortune 500 companies. Its combination of minimal formation costs, sophisticated corporate law, and the renowned Court of Chancery has made it the gold standard worldwide.

Now, the EU Inc aims to challenge that dominance by offering a European alternative that matches Delaware's advantages while adding something Delaware cannot: seamless access to 27 countries and 450 million consumers.

Formation Speed and Cost

Delaware LLC

Formation time: 24 hours (same-day available for extra fee)
State filing fee: $90
Registered agent (required): $50-300/year
Operating agreement: free (no filing required)
Annual franchise tax: $300 minimum for LLCs
No minimum capital requirement

EU Inc

Formation time: under 48 hours
Registration fee: under €100
No registered agent required (registered address sufficient)
Standardized articles of association: free
No minimum capital requirement

Both are remarkably affordable and fast. Delaware has a slight edge on speed; the EU Inc matches on cost and adds pan-European recognition.

Why Founders Choose Delaware

Delaware's appeal goes beyond low costs:

Court of Chancery: A specialized business court with expert judges (no jury trials) and over 200 years of corporate case law
Business-friendly legislation: The Delaware General Corporation Law (DGCL) is updated regularly based on business needs
Investor familiarity: US VCs strongly prefer Delaware entities — many term sheets require it
Privacy: No requirement to publicly disclose officers or directors
Pass-through taxation: LLCs can elect pass-through tax treatment, avoiding double taxation

Where EU Inc Fights Back

The EU Inc has compelling advantages of its own:

Market access: Automatic recognition in 27 countries with 450 million consumers — no equivalent exists for Delaware entities in Europe
No foreign qualification: A Delaware LLC operating in other US states must "foreign qualify" in each one ($100-800 per state). An EU Inc operates everywhere in the EU without any such requirement
GDPR compliance: Built-in data protection compliance — a Delaware entity operating in Europe must independently ensure GDPR compliance
No annual franchise tax: Delaware's $300 minimum annual tax adds up; the EU Inc has no equivalent ongoing state-level tax
No registered agent cost: Eliminates the $50-300/year registered agent requirement

Investor Landscape

This is where context matters enormously:

For US VC funding: Delaware remains essential. Most US VCs require a Delaware C-Corporation (not LLC) for portfolio companies. The EU Inc won't change this dynamic in the short term.
For European VC funding: The EU Inc is designed to be investor-friendly with flexible share classes, anti-dilution provisions, and structures that European VCs understand and prefer.

"For European founders raising from European investors and serving European customers, the EU Inc makes Delaware unnecessary. For those targeting US VCs, Delaware remains the table stakes," explained a partner at a pan-European VC fund.

Tax Comparison

Delaware LLC: No state income tax on out-of-state income. Federal tax depends on election (pass-through or corporate). Delaware is a tax planning tool, not a tax haven — US founders still owe federal taxes.
EU Inc: Taxed in the country of registration. Choice of 27 tax regimes (from 9% in Hungary to 35% in Malta for unrepatriated profits). Real tax optimization through legitimate jurisdiction choice.

Global Reputation

Delaware carries enormous global prestige. Banks, investors, and partners worldwide recognize and trust Delaware entities. The EU Inc is new and will need to build this reputation over time. However, within the European market specifically, the EU Inc carries the advantage of being an EU-native entity.

The Verdict

For founders targeting US investors and the US market, Delaware remains the obvious choice. Its legal infrastructure, investor expectations, and the Court of Chancery are unmatched.

For founders targeting the European market, European investors, or seeking a base for pan-European operations, the EU Inc is the better choice. It offers comparable formation costs and speed, superior market access within Europe, and eliminates the complexity of operating a US entity in the EU.

The most sophisticated founders may well choose both — a Delaware entity for US operations and fundraising, and an EU Inc for European market access. That combination could represent the optimal global structure for the next generation of cross-Atlantic startups.