At a conference at the University of Heidelberg in November 2002, representatives of ten Member States, for the first time, gave an overview of the possible developments concerning the European Company (SE/ Societas Europaea) in the various Member States as well as in the states of Eastern Europe which are about to join the EU. As a result of this conference, this handbook with reports on the implementation of the SE in every state is published, to make the relevant information easily accessible ..to company lawyers, academics doing research in the area of comparative and European law and to legal counsel who have to decide whether to advise the formation of an European Company and in which country it should have its registrated seat.