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EU: New company law rules proposed

EU: New company law rules proposed

The European Commission today proposed new company law rules to make it easier for companies to merge, divide, or move within the EU single market. The rules aim to stimulate the growth potential of European companies by digitalising the process of setting up and running a business.


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According to an EC release, the proposal sets out common procedures at the EU level on how a company can move from one EU country to another, merge, or divide into two or more new entities across borders. Under the proposed rules, companies will be able to move their seat from one EU Member State to another following a simplified procedure. The new rules for cross-border conversions and divisions will also include specific measures that will help national authorities address abuse. Transfers of this kind will include effective safeguards against abusive arrangements that circumvent tax rules, undermine workers' rights, or jeopardise creditors' or minority shareholders' interests. 

Read a list of “frequently asked questions” (FAQs) about the proposed new company law rules.

Read an April 2018 report prepared by KPMG's EU Tax Centre

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