The European Union (Cross-Border Conversions, Mergers and Divisions) Regulations 2023 (the "Mobility Regulations") were signed into law in May 2023 and set out the framework in Ireland for cross-border conversions, mergers and divisions involving EEA limited companies.

The Mobility Regulations have now been amended. The amending regulations:

  • insert a new provision on Penalties;
  • replace references to "category 2 offence" with "an offence"; and
  • include a definition of "converting company".

This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.