The EU Inc. – half European, fully digital, and genuinely innovative

239 Abstract The EU Inc. is intended to create a harmonised limited liability company that offers great flexibility in particular for start-ups and scale-ups and is based on the guiding principles of “digital-only” and “once-only”. The paper discusses the main contents of the European Commission’s proposal for a regulation presented on 18 March 2026 and evaluates them in the context of national and European company law. 240