• A) Introduction
  • B) Creation of an SE and the Merger Directive
  • C) Questionnaire
  • D) Analysis of the answers to the questions (including test whether implementation in accordance with the wording of the Directive)
  • a) Merger by acquisition
  • b) Merger by formation of a new company
  • c) Formation of a Holding SE
  • d) Formation of a Subsidiary SE by exchange of shares
  • e) Formation of a Subsidiary SE by transfer of branch of activity
  • f) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in another Member State
  • g) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in Member State
  • h) Formation by conversion of an existing public limited-liability company into an SE
  • i) Transfer of registered office and head office of SE
  • E) Overview per item
  • a) Merger by acquisition
  • b) Merger by formation of a new company
  • c) Formation of a Holding SE
  • d) Formation of a Subsidiary SE by exchange of shares
  • e) Formation of a Subsidiary SE by transfer of branch of activity
  • f) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in another Member State
  • g) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in Member State
  • h) Transformation by conversion of an existing public limited liability company into an SE
  • i) Transfer of registered office and head office of SE
  • F) Overview per Member State
  • a) Austria
  • b) Belgium
  • c) Denmark
  • d) Finland
  • e) France
  • f) Germany
  • g) Greece
  • h) Ireland
  • i) Italy
  • j) Luxembourg
  • k) Netherlands
  • l) Portugal
  • m) Spain
  • n) Sweden
  • o) United Kingdom
  • G) Analysis of the answers to the questions related to the purpose and the spirit of the Merger Directive
  • a) Merger by acquisition u0096 Tax treatment in Member State of receiving company
  • b) Merger by formation of a new compa