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Tax planning and structuring
The most-requested area, and the biggest gap in the public discussion. The proposal does not harmonise tax. Where you register still drives corporate tax, VAT, payroll tax, and how the EU Employee Stock Option scheme (EU-ESO) is treated. You may need cross-jurisdiction modelling before you commit, not filings after the fact.
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Setup and incorporation
Formation runs through a digital EU interface, but the decisions around it do not: structure, registered office, shareholder arrangements, and the first thirty days after registration (bank, tax ID, VAT, employer registration). Useful when you are choosing between Member States.
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Conversion from a national company
The proposal lets an existing national company (a GmbH, SAS, BV, SRL, and others) become a 28th regime company, and lets it convert back. Article 21 sets the route. It does not make the conversion tax-neutral, so this is a structuring and tax decision, not a formality.
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Employee stock options (EU-ESO)
The EU-ESO is an optional common scheme for companies using the form, aimed at the timing problem that makes European options painful (being taxed before there is cash to pay). Member States still control the tax rate. Implementing it across a distributed team needs someone who works across jurisdictions.
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Fundraising and governance
The form is built for cleaner equity: multiple share classes, no minimum capital, and a digital share register. But SAFE agreements remain national contract law, and investor documents need adapting to the structure. Useful for rounds, share-class design, cap-table work, and board and shareholder resolutions.
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Employment, payroll, and team rollout
Employment law stays national. Every hire in a new Member State means local contracts, payroll, social security, and sometimes a works council. The form does not change that, though it does make the equity and branch layers simpler.
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Branch and cross-border expansion
Registering once and operating across Member States still leaves local follow-through: tax registration, payroll, and employer set-up in each country. Useful when you are rolling out to several Member States in parallel.
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Compliance, filing, and corporate secretarial
Once you are running, the form needs register maintenance, annual filing, beneficial-ownership reporting, and governance records, across the EU and national systems.
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