Abstract
Austria implemented most parts of the EU Cross-Border Mergers Directive within the EU Merger Act as a separate legal framework. In general, the Austrian rules for cross-border mergers are to a wide extent similar to the rules applicable to domestic mergers. From a practical perspective, the requirements of the EU Cross-Border Mergers Directive have been well integrated into the Austrian legal system. Special characteristics of the Austrian cross-border mergers regime concern the cross-border merger proceedings before the Austrian courts as well as the safeguards for the protection of (minority) shareholders and creditors of the merging corporations.
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