Merging businesses in the EU

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href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_en.htm">What is a regulated profession</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_en.htm">Applying for permanent provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_en.htm">Applying for temporary provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_en.htm">Professional bodies and language requirements</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_en.htm">European Professional Card - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_en.htm">EU-UK: professional qualifications</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_en.htm">Social security and benefits<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_en.htm">Social security systems in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_en.htm">Social security cover abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_en.htm">Unemployment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_en.htm">Transferring unemployment benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_en.htm">If you don't find work</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_en.htm">Family benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_en.htm">Survivors' pensions and death grants</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_en.htm">Standard forms for social security rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_en.htm">Retiring abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_en.htm">Supplementary pensions abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_en.htm">State pensions abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_en.htm">Taxes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm">Income taxes abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm">Double taxation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_en.htm">Vehicles<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_en.htm">Cars<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_en.htm">Buying and leasing a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_en.htm">VAT when buying or selling a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_en.htm">Company cars</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_en.htm">Driving licence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_en.htm">Driving licence exchange and recognition in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_en.htm">Getting a driving licence in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_en.htm">Driving licence renewal in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_en.htm">Insurance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_en.htm">Car insurance validity in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_en.htm">Car insurance cover abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_en.htm">Registration<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_en.htm">Car registration documents and formalities</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm">Car registration in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm">Car taxes in another EU country</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_en.htm">Residence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_en.htm">Residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_en.htm">Economically inactive EU citizens</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_en.htm">Jobseekers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_en.htm">Pensioners - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_en.htm">Students - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_en.htm">Workers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_en.htm">Residence rights for EU nationals in the UK and UK nationals in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_en.htm">Naturalisation </a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_en.htm">Family residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_en.htm">EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_en.htm">Non-EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_en.htm">Civil and registered partners</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_en.htm">Parents</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_en.htm">Other relatives</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_en.htm">Jobseeker's family</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_en.htm">Documents and formalities<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_en.htm">Registering EU family members in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_en.htm">Permanent residence for EU nationals after 5 years</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_en.htm">Permanent residence for non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_en.htm">Registering presence of non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_en.htm">Registering presence after the first 3 months</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_en.htm">Reporting presence for short stays of less than 3 months </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_en.htm">Registering a birth</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_en.htm">Rules on gender change</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_en.htm">Buying a house</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_en.htm">Deregistering your residence</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_en.htm">Elections, petitions and consultations<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_en.htm">European elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_en.htm">Home country elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_en.htm">Municipal elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_en.htm">Petitions and consultations</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_en.htm">Education & Youth<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_en.htm">School<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_en.htm">Partnering with schools abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_en.htm">Starting school in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_en.htm">University<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_en.htm">Admission and entry to university</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_en.htm">University fees and financial help</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_en.htm">Recognition of academic diplomas</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_en.htm">Study abroad and scholarship opportunities</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_en.htm">Working while studying</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_en.htm">Traineeships<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_en.htm">Financial support for traineeships</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_en.htm">Volunteering in the EU and beyond<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_en.htm">Volunteering - where to start</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_en.htm">Practical preparations for volunteers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_en.htm">Researchers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_en.htm">Grants and jobs for researchers</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_en.htm">Taxation of researchers</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_en.htm">Health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_en.htm">Unplanned healthcare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_en.htm">Going to a doctor/hospital abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_en.htm">Unplanned healthcare: payments and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_en.htm">Health cover for temporary stays</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_en.htm">European Health Insurance Card (EHIC)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_en.htm">Planned medical treatment abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_en.htm">Organising planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_en.htm">Expenses and reimbursements: planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_en.htm">Information points for cross-border healthcare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_en.htm">Buying medicine in another EU country<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_en.htm">Presenting a prescription in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_en.htm">Prescriptions abroad: expenses and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_en.htm">Buying medicine online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_en.htm">Health coverage when living abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_en.htm">Your health insurance cover</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_en.htm">Moving to a residential care home</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_en.htm">Preventive healthcare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_en.htm">Family<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_en.htm">Children<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_en.htm">Parental responsibility</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_en.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_en.htm">Child abduction</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_en.htm">Couples<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_en.htm">Marriage</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_en.htm">Civil unions and registered partnerships</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_en.htm">Unmarried couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_en.htm">Divorce and legal separation</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_en.htm">Maintenance obligations - support for family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_en.htm">Property regimes for international couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_en.htm">Getting your public documents accepted in the EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_en.htm">Death, repatriation and cross-border inheritance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_en.htm">Managing a cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm">Planning your cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_en.htm">Death and repatriation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_en.htm">Consumers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_en.htm">Shopping<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_en.htm">Contract information</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_en.htm">Guarantees and returns</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_en.htm">Pricing and payments</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_en.htm">Shipping and delivery</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_en.htm">Your rights when shopping</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_en.htm">VAT – Value Added Tax</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_en.htm">Product safety</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_en.htm">Internet and telecoms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_en.htm">Roaming: Using a mobile phone in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_en.htm">Accessing online content abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_en.htm">Fixed line telephone services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_en.htm">Using and accessing the internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_en.htm">Data protection and online privacy</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_en.htm">Financial products and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_en.htm">Bank accounts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_en.htm">Consumer credits and loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_en.htm">Insurance products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_en.htm">Investment products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_en.htm">Mortgage loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_en.htm">Payments, transfers and cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_en.htm">Unfair treatment<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_en.htm">Unfair commercial practices</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_en.htm">Unfair pricing</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_en.htm">Unfair contract terms</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_en.htm">Energy supply<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_en.htm">Access to and use of energy services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_en.htm">Contracts and energy consumption</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_en.htm">Complaints and dispute resolution</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_en.htm">Consumer dispute resolution<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_en.htm">Informal dispute resolution for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_en.htm">Out-of-court procedures for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_en.htm">Formal legal action for consumers</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_en.htm">Doing business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_en.htm">Running a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_en.htm">Developing a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_en.htm">Running a business in the tourism industry</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_en.htm">EMAS registration</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_en.htm"><span>Merging <span class="label-end"><span>businesses</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm">Setting up a European Company (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_en.htm">Free flow of non-personal data</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_en.htm">Digitalising a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_en.htm">Setting up a business website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_en.htm">Selling online using third-party platforms</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_en.htm">Setting up an online shop</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_en.htm">Securing a website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_en.htm">Deliveries and fulfilment for online sales</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_en.htm">Customer service for online businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_en.htm">Promoting a business online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_en.htm">Intellectual property<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_en.htm">Intellectual property rights</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_en.htm">Patents</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_en.htm">Trade marks</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_en.htm">Copyright</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_en.htm">Trade secrets</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_en.htm">Design protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_en.htm">Website domains</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_en.htm">Database protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_en.htm">Geographical indications</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_en.htm">Licensing and selling intellectual property</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_en.htm">Infringement of intellectual property rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_en.htm">Startups<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_en.htm">Starting a business</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_en.htm">Erasmus for Young Entrepreneurs</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_en.htm">EU support tools for SMEs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm">Products subject to excise duties</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm">Paying excise duties</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm">VAT rules and rates</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_en.htm">Charging and deducting VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm">VAT exemptions</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">VAT refunds</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm">Cross-border VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm">Check a VAT number (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_en.htm">VAT on digital services (MOSS scheme)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_en.htm">Business tax<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_en.htm">Company tax in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_en.htm">Taxes on parent companies and subsidiaries</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_en.htm">Selling in the EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_en.htm">Public contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_en.htm">Public tendering rules</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_en.htm">Search and bid for a public contract</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_en.htm">Request a review of a public procurement procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_en.htm">Selling goods and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_en.htm">Selling products in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm">Providing services abroad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_en.htm">E-commerce, distance and off-premises selling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_en.htm">Parcel services</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_en.htm">Competition between businesses<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_en.htm">Competition rules in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_en.htm">Reporting anti-competitive behaviour</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_en.htm">Human resources<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_en.htm">Employment contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_en.htm">Changes to staff contracts</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_en.htm">Terms of employment</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_en.htm">Fixed-term work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_en.htm">Inform and consult staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_en.htm">Part-time work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_en.htm">Redundancies</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_en.htm">Teenage workers</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_en.htm">Temporary agency work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_en.htm">Seasonal Workers from non-EU Countries</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_en.htm">Working hours, holiday and leave<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_en.htm">Working hours</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_en.htm">Leave and flexible working</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_en.htm">Transport sector workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_en.htm">Civil aviation staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_en.htm">Rail staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_en.htm">Employing road transport workers: driving time and rest periods</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_en.htm">Seafarers </a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_en.htm">Inland waterway staff</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_en.htm">Posted workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_en.htm">Posting staff abroad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_en.htm">Posted drivers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_en.htm">Social security and health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_en.htm">Paying social security contributions</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_en.htm">Health and safety at work</a></li> </ul> </li> <li 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href="https://asf.youreurope.europa.eu/?lang=en" target="_blank">Contact assistance services</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=en" target="_blank">Report an obstacle</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU assistance to Ukraine</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_en">Information for people fleeing the war in Ukraine</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_en#how-you-can-help">How you can help</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information for businesses</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_en.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Click to expand" title="Click to expand">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_en.htm">Business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/running-business/index_en.htm">Running a business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_en.htm">Developing a business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Merging businesses</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Merging businesses</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">On this page</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> If you're looking for new business opportunities, you can also consider <strong>merging or taking over</strong> an existing company. The following rules concern '<strong>limited liability companies</strong>' based in at least two different EU countries. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Warning</h4> <p> Cross-border mergers involving companies <strong>investing capital provided by private or public investors are exempt</strong> from EU merger rules. </p> </div> </div> <p> EU rules must be applied to mergers when: </p><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Your company purchases one or more other companies that are located in another EU Member State (merger by acquisition) </span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> If you are the purchasing company, the assets and liabilities of the companies you buy will be transferred to you. You <strong>must then issue securities</strong> (such as shares) equal to the capital of the company you purchased, in <strong>exchange for the assets</strong> you received from the transfer. </p> <p> You may have to make a cash payment of up to 10% of the nominal or accounting value of your company's securities. </p> <p> Although the companies you purchased are technically dissolved, they are not officially under liquidation. </p> </div></div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Two or more companies transfer all their assets and liabilities to a new company that you will form (merger by formation) </span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> If you're forming the new company, you must issue securities (such as shares) equal to the capital of the companies transferring their assets. You should issue these securities to the owners of the asset-transferring companies. The value of the securities must be equal to the asset-transferring company's capital. </p> <p> You may have to make a cash payment of up to 10% of the nominal or accounting value of your company's securities. </p> <p> The companies transferring their assets will be dissolved at the end of the process without undergoing an official liquidation procedure. </p> </div></div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> A company transfers all of its assets and liabilities to your company which already holds all of their securities (merger by absorption) </span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Following the transfer, although the company transferring their assets is dissolved, they are not officially under liquidation. </p> </div></div> <p> EU countries may choose not to apply the above-mentioned rules to <strong>cross-border mergers involving cooperative societies</strong>, even if they are defined as limited liability companies. </p> <h2> Preparing the documentation (common draft terms) </h2> <p> When your company is involved in a merger you must draw up a document, known as <strong>common draft terms of the merger</strong>, containing at least the following points: </p> <ul> <li> name and registered office of the companies involved, and of the company resulting from the merger </li> <li> the <strong>ratio and terms of allotment</strong> that will be applied to the <strong>exchange of securities</strong> (i.e. how much of your acquiring company's shares will be offered to the shareholders of the acquired companies) and the amount of cash you give as payment (if applicable) </li> <li> likely <strong>effect on employees</strong> </li> <li> the date from which the new holders (of the securities of the company resulting from the merger) have the right to dividends </li> <li> <strong>statutes</strong> of the company resulting from the merger </li> <li> procedures for the arrangements employees should make when dealing with the board members in the company resulting from the merger (where appropriate) </li> <li> information on the <strong>evaluation</strong> of the <strong>assets and liabilities</strong> transferred to the company resulting from the merger </li> </ul> <h2> Publishing the documentation </h2> <p> You must publish the common draft terms at least <strong>1 month before the general assembly</strong> meetings take place. These meetings are attended by all the companies deciding on the merger. </p> <p> You should publish the common draft terms either on the websites of the companies involved or on a dedicated website for mergers in the EU countries concerned. </p> <h2> Preparing the reports for the general meeting </h2> <p> You should usually prepare the following two reports before the general meetings. However, if all owners of the companies involved agree, you can omit the independent expert report. </p><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Report by the management or administrative bodies </span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> This report explains the legal and economic aspects, and implications of the merger for owners, creditors and employees. The report should be given to the owners of the company and to the staff representatives at least 1 month before the general meeting. If the management of any of the merging companies receives feedback (in good time) from the employees, it will be included in the report. </p> </div></div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Independent expert report </span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> This report (if required) is prepared for the owners of the companies involved. The report must be ready at least 1 month before the general meeting and should explain the exchange ratio that was laid down in the common draft terms to be used when offering securities for the acquired assets. </p> </div></div> <h2> Agreeing on the draft terms </h2> <p> All the companies involved in the merger must agree on <strong>the draft terms</strong> during general meeting sessions. </p> <p> All companies involved have the right to ensure that the implementation of the merger is conditional; depending on the <strong>continuing staff participation</strong> after the merger has taken place. </p> <p> If you're the acquiring company, you can approve the merger without the need to attend the general meetings as long as the other companies involved agree. To do this you must ensure that: </p> <ul> <li> the <strong>common draft terms</strong> are published at least 1 month before the general meetings take place </li> <li> <strong>all other documents</strong> relevant to the merger are available for inspection by their shareholders (these could be the annual accounts and annual reports of the companies subject to the takeover) </li> </ul> <h2> Checking the legality of the merger </h2> <p> The merger must be checked for legality in each EU country involved before it can enter into force. This is normally done by a notary or court. After checking if everything is in order, they will issue a <strong>pre-merger certificate</strong>. </p> <p> Once the pre-merger certificate is issued, the merger can be completed; as long as the companies involved have approved the common draft terms. Then the relevant authority — in the country where the new company will be created and registered — must check the <strong>legality</strong> of the <strong>formation of the new company</strong>. </p> <p> Find below the relevant competition authority in each country: </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Choose country</span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=AT&categories=J9" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BE&categories=J9" aria-label="Belgium"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgium</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BG&categories=J9" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HR&categories=J9" aria-label="Croatia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croatia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CY&categories=J9" aria-label="Cyprus"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cyprus</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CZ&categories=J9" aria-label="Czechia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Czechia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DK&categories=J9" aria-label="Denmark"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Denmark</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EE&categories=J9" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FI&categories=J9" aria-label="Finland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FR&categories=J9" aria-label="France"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>France</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DE&categories=J9" aria-label="Germany"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germany</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EL&categories=J9" aria-label="Greece"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Greece</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HU&categories=J9" aria-label="Hungary"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungary</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IE&categories=J9" aria-label="Ireland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Ireland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IT&categories=J9" aria-label="Italy"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italy</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LV&categories=J9" aria-label="Latvia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Latvia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LT&categories=J9" aria-label="Lithuania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lithuania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LU&categories=J9" aria-label="Luxembourg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxembourg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=MT&categories=J9" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=NL&categories=J9" aria-label="Netherlands"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Netherlands</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PL&categories=J9" aria-label="Poland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Poland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PT&categories=J9" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=RO&categories=J9" aria-label="Romania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SK&categories=J9" aria-label="Slovakia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovakia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SI&categories=J9" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=ES&categories=J9" aria-label="Spain"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spain</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SE&categories=J9" aria-label="Sweden"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Sweden</span></a></li> </ul> </div> </div>  <h2> Entry into force </h2> <p> The same competent authority in the country where the acquiring or newly-formed company is registered then decides the date when the merger will take effect. </p> <p> It is the responsibility of each company involved to <strong>publish information about the merger</strong> on its own national <strong>public register</strong>. The old company registrations can then be deleted. </p> <h2> Continued staff participation </h2> <p> As a general rule — if you're the acquiring/newly formed company — the future of staff participation in your company is determined by the rules of the EU country where your company is registered. </p> <p> <strong>Staff participation</strong> in the acquired/newly formed company cannot be guaranteed by national law if: </p> <ul> <li> no guarantee can be given for the same level of staff participation as previously existed in the acquired companies </li> <li> at least one of the companies involved in the merger had an average of more than 500 employees in the 6 months leading up to the publication of the common draft terms </li> </ul> <h2> Mergers for large companies </h2> <p> If the turnover of the combined businesses is greater than <a data-linkid="e2dd100c-ca5e-4182-aff9-5f557f37685a" data-master-href="https://competition-policy.ec.europa.eu/mergers_en" href="https://competition-policy.ec.europa.eu/mergers_en">certain specified amounts</a> both worldwide and within the EU, you must request approval from the European Commission - <strong>irrespective of where your company is based</strong>. The Commission will <a data-linkid="a8b39178-75e1-41d4-8771-c3d0291d37c6" data-master-href="https://competition-policy.ec.europa.eu/mergers_de" href="https://competition-policy.ec.europa.eu/mergers_de">examine the proposed merger's impact</a> on competition in the EU. If the merger is deemed to significantly restrict competition it would be rejected. Sometimes mergers are approved with certain conditions attached, for example, they may commit to selling part of the combined business, or to license technology to another market player. </p> </div> <div class="article-related ye-related-topics"> <h2>See also</h2> <ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_en.htm">Competition between businesses</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_en.htm">Selling goods and services</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation</a></li> </ul> </div> <div class="article-related eu-legislation"> <h2>EU legislation</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017L1132" data-linkid="24094da7-5bd8-44bc-860d-4087e1de350a" title="EU directive on mergers">EU directive on <span class="label-end"><span>mergers</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:32004R0139" data-linkid="c4537270-56e5-4966-82ff-c192bb5bf4d8" title="EU regulation on mergers">EU regulation on <span class="label-end"><span>mergers</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Need support from assistance services?</h2> <p>Get in touch with specialised assistance services</p><button id="advice-button" class="standard arrow toggle">Get help and advice<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - Start and Grow" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=en&origin=yeb_Running a business">Get advice on EU rules that apply to your business / solve problems with a public authority</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? 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