Incorporating in the EU follows a common logic — a limited company, articles of association, a registration, a bank account — but the entity, the capital and the timeline differ by country. An overview of the choices and the process.
Across the EU, forming a company follows a recognisable sequence: choose the entity type, prepare articles of association, execute the incorporation (often before a notary), register in the commercial register, and open a bank account. What changes from country to country is the detail — the minimum capital, whether a notary is required, how long registration takes, and the ongoing filing obligations.
For most international business the vehicle of choice is the private limited liability company — the Dutch B.V., the Luxembourg S.àr.l., the German GmbH, the French SARL, the Irish Ltd. These are flexible, widely recognised, and suited to both operating businesses and holding structures. For the Netherlands specifically, see company formation in the Netherlands.
The workhorse. Private limited liability, flexible governance, low or no minimum capital in several states. Used for operating and holding companies alike.
For larger groups and listed companies. Higher minimum capital, freely transferable shares, and the vehicle for public markets.
Limited partnerships, often tax-transparent. Common in funds and investment structures where income is taxed at investor level.
An extension of a foreign company rather than a separate entity — simpler to open, but without the liability separation of a subsidiary.
A private limited company used to own subsidiaries — benefiting from the participation exemption and treaty network.
The European Company — a pan-EU form allowing a single entity to operate across member states under one framework.
| Country | Entity | Min. capital | Notary | Typical timeline |
|---|---|---|---|---|
| Netherlands | B.V. | EUR 0.01 | Yes | ~1–2 weeks |
| Luxembourg | S.àr.l. | EUR 12,000 | Yes | ~1–3 weeks |
| Germany | GmbH | EUR 25,000 | Yes | ~2–4 weeks |
| Belgium | SRL / BV | No minimum | Yes | ~1–3 weeks |
| France | SARL | EUR 1 | No | ~1–2 weeks |
| Ireland | Ltd (LTD) | No minimum | No | ~1–2 weeks |
Select the form and jurisdiction; verify the company name is available.
Draft the statutes — purpose, capital, governance and shareholders.
Execute the deed, before a notary where required, and fund the capital.
Register with the commercial register and obtain company & tax numbers.
Open a corporate account, arrange substance, and begin trading.
Incorporation is the same idea everywhere in Europe. The right question is not “how do I form a company?” but “which country, and which entity?”
The mechanics of forming a company are broadly similar; the consequential choice is where. That decision turns on the participation exemption, the treaty network, corporate tax, substance requirements and the specific role the entity will play — operating business, holding, or investment vehicle. For holdings, the Netherlands and Luxembourg lead; for a three-way view see Belgium vs Netherlands vs Luxembourg.
Whatever the jurisdiction, the same non-negotiable applies: an entity needs genuine substance to access treaty and directive benefits. See substance requirements and the participation exemption in Europe.
The full B.V. incorporation procedure, step by step.
Read the guide → ComparisonThe three-way Benelux picture for holdings.
Compare → ReferenceWhy the jurisdiction choice matters more than the formation itself.
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