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Frequent Questions - Taxation of the SE

by Martin Wenz, professor at the Institute for Financial Services at the Liechtenstein University of Applied Sciences in Vaduz

Are there any differences in tax treatment between SEs and other public limited companies under national law?

Do SE provisions make Europe more attractive for foreign investment? How far could national tax obstacles be overcome by formation of an SE?

Does the SE framework contain a special tax regime? How far is it necessary to give SEs their own taxation fundament at EU level to make them run better?

From a taxation point of view how is the SE related to other EU Directives on company law? For e.g. the 10th Directive on cross-border mergers?

How far could the introduction of the SE increase the attractiveness and competitiveness of European economies?

What are the taxation issues when running an SE?

What are the taxation issues when transferring the seat of an SE?

What is the exact meaning of the phrase "the SE is designed as tax-neutral"?

What makes SEs attractive from a tax perspective? Are there any tax planning aspects?

What taxation issues are to be considered when forming an SE?

Which existing EU Directives concerning taxation have to be respected by an SE?

Which types of taxes are concerned?