The European Cooperative Society (SCE) is an optional legal form of a cooperative. It aims to facilitate cooperatives' cross-border and trans-national activities. The members of an SCE cannot all be based in one country. The SCE is required to unite residents from more than one EU country.
The regulation of the Statute for a European Cooperative Society (2003) aims to facilitate cooperatives' cross-border and trans-national activities. The statute also provides a legal instrument for other companies wishing to group together to access markets, achieve economies of scale, or undertake research and development activities.
The Statute also enables 5 or more European citizens from more than one EU country to create a European Cooperative Society. This is the first and only form of European company that can be established from the beginning and with limited liability.
The Statute for an SCE parallels the Statute for a European Company (SE).
The Directive on the involvement of employees in an SCE lays down rules on employment in an SCE.