In Slovenia, the Directive was implemented by an amendment to the Companies Act (the Act). The amendment came into force on 31 January 2008. According to the Act, the provisions (Art. 622 a - 622 l) that relate to cross-border mergers are used for cross-border mergers of corporations (kapitalska druzba). For the purpose of a cross-border merger, a corporation is defined similarly to the definition of a limited liability company in the Directive:

