{"id":48720,"date":"2026-04-19T12:00:24","date_gmt":"2026-04-19T09:00:24","guid":{"rendered":"https:\/\/koumentakislaw.gr\/articles\/sxedio-symvasis-sygxonefsis\/"},"modified":"2026-09-02T21:22:11","modified_gmt":"2026-09-02T18:22:11","slug":"draft-merger-agreement","status":"publish","type":"post","link":"https:\/\/koumentakislaw.gr\/en\/articles\/draft-merger-agreement\/","title":{"rendered":"The Draft Merger Agreement"},"content":{"rendered":"

As we noted in a previous article, a merger, as a form of corporate transformation, constitutes an important tool for implementing companies\u2019 economic, tax and development policies. The merger procedure is not limited to a single corporate decision but consists of a series of distinct stages.<\/a> A central role in this procedure is occupied by the draft merger agreement (Articles 7 & 8 of Law 4601\/2019), which sets out the basic terms of the merger.<\/p>\n

Minimum Content of the Draft<\/strong><\/h2>\n

Once the members of the Board of Directors or the managers of the companies have decided to initiate the merger procedure, they decide on the preparation of the draft merger agreement, which constitutes the first of the stages referred to in the law. The competence of the management body to take the relevant decision is exclusive.<\/p>\n

The draft merger agreement is common to all participating companies. Article 7 of Law 4601\/2019 specifies its minimum content. More specifically, the mandatory elements of the draft include those that clearly identify the legal entities participating in the merger, such as their legal form, corporate name, registered office and General Commercial Registry (G.E.MI.) number. It should be noted that, in the case of a merger by formation of a new company, the G.E.MI. number of the new company is not stated, since it does not exist at the time the draft is prepared.<\/p>\n

Furthermore, a key element of the draft is the proposed exchange ratio of the corporate participations, through which the correspondence between the corporate participations of the absorbing company and those of the absorbed company is determined and, by extension, the participation percentage of the partners in the company resulting from the merger. The exchange ratio is, in principle, freely determined following negotiation and the balancing of the conflicting interests of the parties. However, given its particular significance, its correctness is assessed in particular on the basis of the current actual value of the companies, the net value of their assets, their contribution to the formation of the value of the combined business, the participation of each in the future results of the absorbing company, as well as the anticipated benefits of the merger. The same criteria apply, by analogy, where a cash amount is paid to the shareholders or partners of the absorbed company.<\/p>\n

Where no capital increase takes place and, consequently, no new shares are issued for exchange, the draft must also specify the manner in which the corporate participations in the absorbing company are to be allocated.<\/p>\n

According to points (d) and (e) of Article 7, the draft must additionally state the date from which the corporate participations acquired by the shareholders or partners of the absorbed company confer a right to participate in the profits of the absorbing company. It must also state the date from which the transactions of the absorbed company will be deemed to have been carried out on behalf of the absorbing company. These provisions apply where the participating companies choose to derogate from the rule of Article 18, namely where the dates referred to in points (d) and (e) do not coincide with the date of registration of the merger agreement with the General Commercial Registry (G.E.MI.), at which point, in principle, the effects of the merger take place. Corresponding clauses may also be agreed with regard to the participation of the partners of the absorbed company in the profits.<\/p>\n

Furthermore, in order to ensure compliance with the principle of equal treatment of corporate participations, where there are shareholders or partners with special rights (e.g. holders of preference shares) or holders of other rights, pursuant to point (f), the draft must also include the special rights granted by the absorbing company to the shareholders or partners, as well as any other rights or measures proposed for other beneficiaries. These rights may be administrative and\/or proprietary in nature. It should also be noted that the provision extends to holders of other securities and complex financial instruments of the absorbed company, while it has been argued that the same does not apply to holders of its redeemable shares.<\/p>\n

Finally, a corresponding reference is required under point (g) of Article 7 with regard to the special advantages granted to the experts and to the members of the Boards of Directors, managers or internal auditors of the companies participating in the merger, in order to ensure the necessary level of transparency prior to approval of the draft. Such advantages may include monetary or non-monetary benefits in favour of the beneficiaries and usually arise from contracts establishing special employment or service relationships, irrespective of when those contracts were concluded. Where, however, no such rights or advantages exist, an express negative statement is not mandatory.<\/p>\n

Finally, in the case of a merger by formation of a new company, pursuant to Article 22 \u00a73, the draft must also include the full content of the partnership agreement or articles of association of the new company.<\/p>\n

Additional Content<\/strong><\/h2>\n

In addition to the mandatory content referred to above, certain additional elements may be incorporated into the draft. Indicatively: clauses establishing deadlines or conditions for carrying out the merger, providing a right of withdrawal for one of the contracting parties, or regulating liability in the event of losses, as well as the expenses and remuneration of experts and managers.<\/p>\n

The additional terms may also concern provisions relating to assets, the manner in which the exchange ratio of corporate participations is determined, indemnity and penalty clauses, as well as a material adverse change clause, while provision may also be made regarding the tax regime applicable to the merger.<\/p>\n

Finally, the conclusion of parallel, separate agreements intended to make the procedure more binding is not excluded, although such agreements are subject to review as to their compatibility with corporate law (duty of loyalty) and competition law.<\/p>\n

Legal Consequences<\/strong><\/h2>\n

The draft does not become final and binding upon the parties before its approval by the General Meeting or the partners. Nevertheless, upon preparation of the draft, individual obligations arise for the management bodies of each company, such as the obligation to submit it to the applicable publicity requirements and to advance the merger procedure with due regard to the corporate interest.<\/p>\n

In the event of a change in circumstances, the corporate bodies are required to formulate a proposal regarding the continuation, termination or renegotiation of the merger.<\/p>\n

Following preparation of the draft, an increase in the capital of the absorbing company is not permitted, while, following its publication, the experts undertake its examination and written assessment, particularly with regard to the fairness of the exchange ratio.<\/p>\n

By way of exception to the above, where the conditions of Article 35 \u00a72 are met, namely where the absorbing S.A. holds 100% of the shares or interests in the absorbed company, the draft produces its legal effects from the time it is prepared, since no resolution of the General Meeting of the S.A. approving it is required.<\/p>\n

Defects in the Draft<\/strong><\/h2>\n

Where a declaration of nullity or annulment of the draft is sought, the general provisions governing the nullity of legal transactions apply on the grounds of any conflict with the law or public morals.<\/p>\n

Deficiencies identified in the draft are material where they prevent completion of the procedure and may even lead to annulment of the merger. Conversely, where they are considered immaterial, the protection of persons having a legitimate interest is ensured through other means, such as an application for interim measures.<\/p>\n

It should also be noted that remedial mechanisms for addressing any defects in the merger agreement may be provided for through specific contractual terms.<\/p>\n

Publication \u2013 Article 8<\/strong><\/h2>\n

The draft merger agreement is subject to publicity formalities intended to ensure that partners, creditors and the business community are informed in a timely and adequate manner.<\/p>\n

More specifically, pursuant to Article 8, it is registered with the G.E.MI. for each of the companies participating in the merger and published on its website, in accordance with Law 4919\/2022, at least one month before the date of the meeting of the assembly convened to adopt the resolution approving the draft or before the date of the relevant decision of the partners.<\/p>\n

Registration and publication on the G.E.MI. take place separately for each company, while the draft must remain published on the G.E.MI. website for each company.<\/p>\n

Defective compliance with the publicity formalities may affect the validity of the merger procedure, particularly where the infringement is material and has affected the proper formation of the will of the corporate bodies or the information provided to interested parties.<\/p>\n

In such a case, the relevant corporate resolution may be rendered null and void or subject to annulment, the procedure may be suspended or repeated, and judicial annulment of the merger may even be sought.<\/p>\n

The preparation of the Draft Merger Agreement constitutes one of the most critical stages of the merger procedure. This is due not only to the fact that the draft must contain the minimum content prescribed by law, but also because significant legal consequences and specific obligations for the management bodies of the legal entities involved arise as early as its preparation.<\/p>\n

At the same time, any defects in the draft may result in material delays in completing the transformation and may raise issues of liability at the level of the natural persons involved.<\/p>\n

Finally, particular importance also attaches to the obligation of the management bodies to prepare their own detailed written report, to which we will return in a subsequent article.<\/p>\n

 <\/p>\n

Stavros Koumentakis<\/a><\/p>\n

Managing Partner<\/p>\n

Koumentakis and Associates Law Firm<\/p>\n

 <\/p>\n

Note:<\/strong> This article forms part of a broader series published by our Law Firm on corporate transformations. In this series, we attempt an article-by-article analysis\u2014always from a business-oriented perspective\u2014of the principal relevant legislation, Law 4601\/2019.<\/p>\n","protected":false},"excerpt":{"rendered":"

As we noted in a previous article, a merger, as a form of corporate transformation, constitutes an important tool for implementing companies\u2019 economic, tax and development policies. The merger procedure is not limited to a single corporate decision but consists of a series of distinct stages. A central role in this procedure is occupied by […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[1401,110,1467,1181,1185,1418,1247,1189,1197,1435,1190,1448,1407,1468,1191],"class_list":["post-48720","post","type-post","status-publish","format-standard","hentry","category-articles","tag-company-mergers","tag-corporate-governance","tag-corporate-restructuring","tag-corporate-transformations","tag-draft-merger-agreement","tag-exchange-ratio","tag-g-e-mi","tag-greek-corporate-law","tag-law-4601-2019","tag-merger-agreement","tag-merger-by-absorption","tag-merger-procedure","tag-mergers-and-acquisitions","tag-publicity-requirements","tag-shareholder-rights"],"acf":[],"yoast_head":"\nDraft Merger Agreement: Content & Legal Effects - Koumentakis & Associates<\/title>\n<meta name=\"description\" content=\"Draft merger agreement requirements under Greek law: mandatory and additional content, legal effects, defects and publication under Law 4601\/2019.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/koumentakislaw.gr\/en\/articles\/draft-merger-agreement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Draft Merger Agreement: Content & Legal Effects - 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