SI No 233 of 2023 European Union (Cross-Border Conversions, Mergers and Divisions) Regulations 2023

The Regulations provide for new procedural rules for cross-border mergers and, for the first time, introduce legal certainty for companies in Ireland who wish to exercise their right to enter cross-border conversions and divisions. The Regulations aim to reduce the administrative cost for companies, whilst safeguarding other legitimate public interests such as the protection of employees, creditors, and minority shareholders along with the introduction of an anti-abuse provision.