Transformation – Merger of Companies

Conversions
The change of the legal form of the body under which a company operates without succession of property.
Conversions provided by law:
- SA to LTD. ( Societe Anonyme to Limited Liability Company)
- SA to OE or EE. ( Societe Anonyme to General Partnership or Limited Partnership)
- Ltd. to SA. (Limited Liability Company to Societe Anonyme)
- OE or EE to SA. (General Partnership or Limited Partnership to Societe Anonyme)
- LTD to OE or EE. (Limited Liability Company to General or Limited Partnership)
- EU to OE. (Limited to General Partnership)
- OE to EE. (General to Limited Partnership)
- Any company to IKE. (I.K.E. = Private Company)
- IKE to any company. (Private Company )
Mergers and divisions: succession of an entity with a simultaneous succession of property, where the original entity ceases to exist.
The mergers of SA include the merger by absorption and the merger by incorporation of a new company. The splitting of SA include the split by absorption, the split by the formation of new companies and the split by absorption and the formation of new companies.
The mergers include the merger by absorption and the merger by incorporation of a new company.
Private Companies (IKE) mergers include the merger by absorption and the merger by incorporation of a new company.


Transfers of companies, branches or parts thereof
Succession of a body with parallel succession of property, where the original body continues to exist.
Acquisitions: Succession of control
The term “acquisition” means the acquisition of control of a business for commercial reasons.
