2.
Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) · European Union
A merger carried out as laid down in Article 17(2)(b) shall have the following consequences ipso jure and simultaneously: all the assets and liabilities of the merging companies are transferred to the SE; the shareholders of the merging companies become shareholders of the SE; the merging companies cease to exist.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.