ITA GVT Cross-border Merger Changes

Published on: Jun 26, 2025

On Jun. 23, ITA GVT issued supplementary and corrective provisions.

  • ITA GVT, ITA PRL issued DLgs 88 of Jun. 19, 2025, supplementary and corrective provisions to DLgs 19/2023 implementing Dir 2019/2121 on mergers, divisions, etc.
  • Follows ITA GVT Mar. 2023 DLgs 19/2023 implementing Dir 2019/2121, see #160964.
  • Overview
  • The new decree makes several punctual amendments to existing legislation on issue.
  • The latter includes not only DLgs 19/2023 but also some provisions of the Civil Code.
  • Includes transitional rules i.e. DLgs 19/2023, as amended or replaced by this Decree, shall apply to cross-border, international operations in which, on date of decree entry into force, Italian company participating in the operation has not yet published project.
  • Effectiveness
  • The new decree enters into force on Jul. 8, 2025.
Regulators
ITA GVT; ITA PRL
Entity Types
Corp
Reference
OG 25G00099, 6/23/2025; DLgs 88, 6/19/2025; DLgs 19/2023; Civil Code; Citation: DLgs 88 of Jun. 19;
Functions
Compliance; Financial; Legal; Operations
Countries
Italy; Cross-Border
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
EMEA
Rule Date
Jun 23, 2025
Effective Date
Jul 8, 2025
Rule ID
259755
Linked to
Reg. Last Update
Jun 23, 2025
Report Section
EU