Main legal steps for EEA Cross-Border Operations

Communication by electronic means of 
the
CDT and the cross-border operation board report(s) to shareholders 
and employees

CASH-OUT 
RIGHT

Legality control performed by Lux notary when Lux 
Is the departing 
EEA State
 

Dissenting 
shareholders can request
additional 
cash compensation

Payment of cash compensation 
to dissenting shareholders  

(no suspensive effect)

Dissenting shareholders can exercise their cash-out right

(no suspensive effect)

MAX THREE MONTHS AFTER GM (RENEWABLE FOR THREE MONTHS)

MAX TWO MONTHS AFTER EFFECT OF THE OPERATION

MAX ONE MONTH AFTER GM

AT LEAST SIX WEEKS BEFORE

Approval 
by general meeting 
(GM)

CDT

THREE MONTH CREDITORS SAFEGUARD 
PERIOD (NO SUSPENSIVE EFFECT)

ONE MONTH MANDATORY 
WAITING PERIOD

Delivery of 
pre-operation certificate
by 
Lux notary 

Effective date of 
the operation determined by destination 
EEA State  

Once effective, 
the operation 
can no longer be 
annulled 

ASAP AFTER GM

AT LEAST ONE MONTH BEFORE GM

Signing 

Filing

Must outline 
the terms and 
conditions of 
the proposed 
Cross-Border operation

Filing of 
CDT in Lux 
RCS and publication 
in RESA

Legality control performed, and acknowlegement of  completion of 
cross­ border operation by Lux notary when Lux is destination EEA State

Communication at the registered office 
of the CDT, cross-border operation board report(s), independent expert report(s), 
AA for the last three financial years and related management reports, interim accounts (as applicable) to shareholders

=

Effective date of the operation 
between parties*
(*only for merger's 
and conversions - the division takes 
effect as of Lux RESA's publication of its completion -
subject to receipt of 
a pre-operation certificate from
 
other EEA authority

+

Notice (to be published in Lux RESA) to shareholders, creditors and employees that they can submit comments on CDT at least five working days before GM 

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