Grensoverschrijdende juridische splitsing van kapitaalvennootschappen (VDHI nr. 122) 2014/2:2 Outline research

Grensoverschrijdende juridische splitsing van kapitaalvennootschappen (VDHI nr. 122) 2014/2

2 Outline research

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In this research, the main research question is formulated as follows:

Does cross-border division have, from a legal point of view and a cost efficiency point of view, advantages in comparison with other existing methods of cross-border corporate restructurings; is cross-border division possible and, if cross-border division is possible, which rules have to be applied to effectuate a cross-border division?

To answer this main research question, six sub-questions have been formulated:

1.

Is there a need for the possibility of cross-border division in comparison with other existing corporate cross-border restructurings and is there a need for the possibility of cross-border division from a cost-efficiency point of view?

2.

Is cross-border division possible?

3.

Which conflict of laws rules can be used with respect to cross-border division?

4.

Which types of cross-border division are possible? This question can be divided into two sub-questions: (i) which corporate legal forms can be involved in a cross-border division and (ii) which types of cross-border division are possible?

5.

Which rules have to be applied when implementing a cross-border division?

6.

Is there a need for legislation on cross-border division and if so, which requirements should that legislation meet?

The scope of this Ph.D. research is limited to the cross-border division of companies with limited liability within the Member States of the European Union (“EU”).

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