Directive on Taxation of Cross-Border Company Mergers and Divisions
Proposal for a COUNCIL DIRECTIVE on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version)
- Stage
- In force, reached 25 Nov 2009
- In force
- In force since 15 Dec 2009 · CELEX 32009L0133
- Procedure
- Directive · Consultation procedure
- Last activity
- 15 Dec 2009
Documents
Newest first. Each opens at its source.
- Text adopted · OJ L 310 25.11.2009, p. 0034Commission · 25 Nov 2009
- Text adopted · Directive 2009/0133Commission · 19 Oct 2009
- Report · A6-0511/2008Parliament
- Text adopted · T6-0003/2009Parliament
Summary
GeneratedCouncil Directive 2009/133/EC codifies the common tax system for cross-border mergers, divisions, partial divisions, transfers of assets and exchanges of shares, and for transfers of an SE or SCE registered office. It defers capital gains taxation on transferred assets and liabilities that remain connected to a permanent establishment in the transferring company's Member State.
What the workspace adds on this file
Everything above is the public record. In the workspace, subscribers see this file with their own layer on top.
Why it matters to you
What moved
Your contacts on it
A first draft
Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 12 Oct 2026. Something wrong on this page? Report an error.
Request access
See this file with your own layer on top: why it matters to you, your contacts on it and a first draft. We’ll schedule a 20-minute walkthrough.
Hosted in the EU · Security →
By submitting, you agree to our privacy policy.