Prior to the adoption of Regulation 2001/2157 on the Statute for a European Company (SE) (the SE-Regulation) and the implementation Directive 2005/56/EC on cross-border mergers of limited liability companies (the Directive) into Austrian national law, the legal possibilities for a cross-border merger were rather restricted.
In Austrian practice, a cross-border merger, with the effect of transferring all assets and liabilities by universal succession, used to be implemented either
