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The Societas UNIUS Personae: A Welcome European Vehicle

The Societas UNIUS Personae: A Welcome European Vehicle This article discusses the desirability of introducing the Societas Unius Personae (SUP), by first comparing other light vehicles in Europe, namely the UK LLP, the German GmbH (UG), the French SARL, EURL and SAS(U), and the Dutch BV. Since the main purpose of the SUP is to make it easier and less costly for any potential company founder to establish companies abroad, the SUP can be best compared to the French EURL. The SUP is a welcome European vehicle. But it would make sense if the tax treatment of the SUP would be addressed as well. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png European Company Law Kluwer Law International

The Societas UNIUS Personae: A Welcome European Vehicle

European Company Law , Volume 12 (6) – Nov 1, 2015

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
1572-4999
Publisher site
See Article on Publisher Site

Abstract

This article discusses the desirability of introducing the Societas Unius Personae (SUP), by first comparing other light vehicles in Europe, namely the UK LLP, the German GmbH (UG), the French SARL, EURL and SAS(U), and the Dutch BV. Since the main purpose of the SUP is to make it easier and less costly for any potential company founder to establish companies abroad, the SUP can be best compared to the French EURL. The SUP is a welcome European vehicle. But it would make sense if the tax treatment of the SUP would be addressed as well.

Journal

European Company LawKluwer Law International

Published: Nov 1, 2015

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