This contribution offers a presentation focused on the practical procedure of forming a Societas Europaea (a oeSEa: European Company) and the related issues. Legal literature and case law are examined and challenged from the perspective of the practitioner concerned with the quickest possible and most efficient practical application. Special attention is directed toward the suitability of the SE for mid-sized companies. Tax matters are only marginally considered. The SE is principally a European influenced stock corporation (AG: Aktiengesellschaft) and therefore, also a marketable stock company allowing for crossover company mergers and the change of the company's registered seat. At its formation, special features pertaining to employee participation are also to be taken into account. For this reason, the SE is also called the a oeEuropean stock corporationa .