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ARTICLE · 02 JULY 2024

Inbound Cross-Border Conversion Process

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Following its transposition into Irish law, and further to our last update, the Mobility Directive (Directive (EU) 2019/2121) (the "Mobility Directive")...

IrelandCorporate/Commercial Law
Pat English
Pat English
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Introduction

Following its transposition into Irish law, and further to our last update, the Mobility Directive (Directive (EU) 2019/2121) (the "Mobility Directive") has continued to see many applications go through the Irish High Court.

By way of reminder, the new regime enables Irish limited liability companies to participate in cross-border conversions, mergers and divisions involving other EEA limited liability companies, pursuant to the European Union (Cross-Border Conversions, Mergers and Divisions) Regulations 2023 (as amended), transposing the Mobility Directive into Irish law (the "Mobility Regulations").

While the cross-border merger ("CBM") remains as the most common application to date, we have now also witnessed a number of cross-border conversion ("CBC") applications coming before the Irish High Court. This article provides a high-level overview of how a CBC application under the Mobility Regulations operates from the perspective of a non-Irish

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