For clients who consider a legal merger or demerger regarding their Dutch entities and have a financial year that coincides with the calendar year, 30 June 2022 is an important date. In order to prevent the preparation of an interim statement of assets and liabilities, the merger- or demerger proposal should be filed with the trade register of the Dutch Chamber of Commerce before 30 June 2022 (assuming that the 2021 annual accounts or other financial statements are adopted and filed).
The proposal should contain the subjects as mentioned in the respective Dutch corporate law and must be signed by the directors of each merging legal entity. In addition, the proposal must be approved and countersigned by the members of the supervisory boards (if any) (unless all merging legal entities are associations or foundations).
In case you have any questions regarding the above and/or prefer our assistance regarding your (de)merger process? Please contact us: Nikki.firstname.lastname@example.org or Carmen.email@example.com.