Abstract
The article analyses the new European Directive (Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions) that is amending current provisions on cross-border mergers and newly regulates cross-border divisions and cross-border conversions. Member States have to implement the Directive by 31. 1. 2023.
The article presents the new regulation of cross-border transformations and points out some issues and ambiguities of the Directive, as well as the changes that the transposition of the Directive will bring to the Czech law.