The Legal Form of the European Company (SE)

The introduction of the European Company (SE) by the European legislator in 2001 triggered a substantial wave of incorporations and conversions throughout the European Economic Area, particularly in Germany. Notably, of the approximately 790 SEs currently operating in Europe, more than half have their registered office in Germany.

To explain this phenomenon, the author examines both legal and economic determinants arising from the applicable European and national legal frameworks, the taxation of corporations, and Germany-specific location factors. The study not only gathers expert opinions on the legal form of the SE in Germany but also critically evaluates the empirical findings against the existing literature, which often contradicts the intentions of the European legislator.

In doing so, the author answers the question of why the SE has proven to be particularly successful in Germany. Finally, the book presents policy recommendations aimed at bringing the tendency of German companies to use the SE as a means of escaping employee co-determination to a socially acceptable level.

The Author 

Dr. Sven M. Lausberg works as a Complex Bid Manager for an international telecommunications corporation, where he is responsible for public procurement tenders within the European Union. After completing a Master's degree in General Management at the Faculty of Business Administration and Economics of Heinrich Heine University Düsseldorf, he earned his doctorate from Middlesex University London.

The translation was done with the help of artificial intelligence. A subsequent human revision was done primarily in terms of content.

This book is a translation of an original German edition. The translation was done with the help of artificial intelligence (machine translation by the service DeepL.com). A subsequent human revision was done primarily in terms of content, so that the book will read stylistically differently from a conventional translation.