At the start of the second quarter, the end of the first half of 2021 comes in sight.

That makes this the best period to take stock whether a legal merger and/or division of entities should take place for you or, in case you are a professional services firm. your clients.


When the relevant merger or division documents are filed with the Dutch Chamber of Commerce before July 1st, it is generally not necessary to prepare and file interim figures for the entities concerned.


Below you will find a timetable that offers step-by-step guidance for filing mergers and divisions in the period before 1 July.

mergers and divisions

If you have any questions about a legal merger or division, or about other legal matters, please notify us.