Commentary

D4.501 Definition of UK and European Economic Interest Groupings

Corporate tax
Corporate tax | Commentary

D4.501 Definition of UK and European Economic Interest Groupings

Corporate tax | Commentary

Division D4.5     UK and European Economic Interest Groupings

For updates affecting this Division please see Part D0 Updates

Treatment of UK and European Economic Interest Groupings

D4.501 Definition of UK and European Economic Interest Groupings

The legislation governing European Economic Interest Groupings had effect from 1 July 19891 and it was possible to form an EEIG in the UK up until the end of the Brexit implementation period. From IP completion day (11pm on 31 December 2020), the ability to form an EEIG within the UK was removed. Any EEIGs that were registered in the UK immediately before IP completion day were automatically converted into 'UK Economic Interest Groupings' or 'UKEIGs'2. EEIGs with their official address in the UK before IP completion date had the option to transfer their registered office to another EU member state if they wanted to continue operating as an EEIG, though an additional member may have been need to fulfil the requirements of an EEIG if they had only one member

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