Brussels, 18.3.2026

COM(2026) 321 final

ANNEX

to the Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND THE COUNCIL

on the 28 TH REGIME CORPORATE LEGAL FRAMEWORK - 'EU INC'.

{SEC(2026) 321 final} - {SWD(2026) 321 final} - {SWD(2026) 322 final}


ANNEX

Minimum content of the articles of association of an EU Inc. company

An EU Inc. company shall have articles of association that cover at least the following particulars:

- the legal form;

- the name of the company;

- the address of the registered office of the company, including the Member State where it shall be/is registered;

- the object of the company;

- the amount of capital, including where the amount of capital is EUR 0;

- the total number of shares issued,

- where the shares of the company have a nominal value, that value;

- the subscription of the first shares, including:

(i) the nature and value of any consideration for the shares;

(ii) whether any part of the consideration is to be contributed to capital;

(iii) for any part of the consideration that is not a contribution to capital, the time by which the consideration is to be paid in accordance with Article 64(5);

(iv) the identity of the founding shareholder(s);

- the identity of the first director(s);

- the date of beginning and end of the financial year.