The high level of investment for the international energy, transport and infrastructure projects, in almost all cases need of a multi-source approach of financing is necessary, having the European funds as a main component. Each such project must be undoubtable innovative and in accordance with the safety and environmental European requirements. The Legal Entity (LE) is a key factor, acting for coordination of the management and for legal responsibility during the all phases of the project. Choose of the most appropriate type of LE for realisation of such project has very high priority in the whole investment process. In favour of this the report presents the main types of European Legal Entities with their advantages, disadvantages, tax issues, intellectual property rights (IPR), etc.