A civil law point of view
From a civil law point of view, the most important points to be observed are that
the reconstruction or change in legal form must be based on a set of statutory
accounts drawn up not earlier than eight months before the reconstruction
documents are filed with the trade register, and that the reconstruction itself
entails adhering to a number of requirements for the information and
protection of the employees.
Similarly, care should be taken to ensure that there
is no likelihood of a business partner being able to use the reconstruction as an
excuse for withdrawing from a, from his point of view, unfavourable contract.
EU Forecast
euf:ba18e:75/nws-01