The EU Inc. is intended to create a uniform European corporate entity that will exist alongside the 27 national legal forms and be recognized in all member states. The EU Inc. is comparable to the German GmbH, as shareholders are not liable for the company’s debts. The BDI supports the initiative.

Corporate Law
German corporate law offers companies a variety of legal structures that allow them to organize themselves and present themselves in the market according to their specific needs. Among the best-known national legal forms are the GbR, the OHG, and the KG, as well as the AG and the GmbH as corporations. In addition, the Societas Europaea (SE) has gained increasing importance and is particularly valued by larger companies due to its European and international orientation.
Das Aktiengesetz wird im kommenden Jahr 60 Jahre alt. Nach überwiegender Ansicht in Literatur und Wissenschaft ist dies ein guter Anlass, das Aktienrecht auf den Prüfstand zu stellen – dies umso mehr, als das Personengesellschaftsrecht durch das MoPeG erst kürzlich umfassend reformiert wurde. Der Gesetzgeber hat, auf die schon seit langem geäußerte Forderung einer Aktienrechtsreform, bisher nur mit punktuellen Änderungen des Aktiengesetzes reagiert. Vorschläge zur Reform des Beschlussmängelrechts zur Belebung der Hauptversammlung oder zur Reform des Aufsichtsratsrechts wurden dagegen nicht in Angriff genommen.
In May 2022, the Government Commission on the German Corporate Governance Code published the revised version of the German Corporate Governance Code (DCGK 2022). With the publication of the amended version of the DCGK in the Federal Gazette at the end of June 2022, it now serves as the new basis for the annual declaration of compliance under the German Stock Corporation Act. In terms of content, the new Code places a focus on sustainability.
With the entry into force of the Act Implementing the Digitalization Directive (DiRUG) and the Act Supplementing the Implementation of the Digitalization Directive (DiREG) in August 2022, digitalization in corporate law has made significant progress at the national level. Now, at the European level, digitization in corporate law is once again being advanced by the “EU Directive on Expanding the Use of Digital Tools and Procedures in Corporate Law.” The BDI welcomes the expansion of digital procedures.



