Most EU member states levy exit tax on companies that relocate their tax residence abroad, in line with the Anti-Tax Avoidance Directive (ATAD). For an EU Inc. that converts from a national form, or for shareholders who move across borders, the interaction is non-trivial.
The proposal contemplates that conversion between an EU Inc. and a national corporate form should be tax-neutral where the underlying economic substance remains in the same member state. Implementation depends on national tax authorities being willing to issue circulars confirming the position.
This page tracks each country's exit tax regime as it stood before EU Inc., any guidance issued in connection with the proposal, and the practical instalment options (typically five to seven years for EU/EEA transfers). For founders weighing where to incorporate, the exit tax footprint is one of the larger long-term considerations and is rarely surfaced in marketing-style comparisons.