Handbook on cross-border conversion, merger and division

On 1 September 2023, the Act Implementing the Cross-Border Conversions, Mergers and Demergers Directive will enter into force. This handbook deals with the resulting changes. Attention is paid to the scope and civil and tax aspects of cross-border conversion, merger and demerger. Specific topics such as employees, accounting law, competition law, position of creditors and shareholders, and the role of the civil-law notary are covered as well as attention to other parts of the Kingdom.

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