In this article we set out the final dates you should keep in mind this year.
Why is timing so important?
A legal (de)merger follows a statutory procedure with mandatory filings, announcements and a creditor opposition period. These steps cannot be accelerated. Moreover, Christmas and the New Year fall at the end of the year, which further limits the number of available working days. Anyone who misses the deadlines risks the merger or demerger only being able to be effected in 2027, with potentially unwanted tax or administrative consequences.
Which deadlines apply in 2026?
To complete a (de)merger or demerger in time, we advise deeming the following dates as final deadlines:
- Filing the (de)merger proposal with the trade register and at the companies' offices: Monday 23 November 2026 at the latest
- Announcement in a nationally distributed daily newspaper: Tuesday 24 November 2026 at the latest
- Final day of the one-month creditor opposition period: Thursday 24 December 2026
- Obtaining the statement of non-opposition: Monday 28 December 2026 (or as soon as possible thereafter)
- Execution of the notarial deed of (de)merger: Wednesday 30 December 2026
- The (de)merger takes effect: Thursday 31 December 2026 (the day after the deed is executed)
If you want the (de)merger to take effect on 1 January 2027, the same timeline can be followed, with the difference that the notarial deed is executed on Thursday 31 December 2026 instead of on Wednesday 30 December 2026.
Which practicalities and formalities affect the planning?
- Obtaining the statement of non-opposition from the court or courts involved may take a few days after the opposition period has ended, partly because of the year-end rush;
- Under the General Extension of Time Limits Act (Algemene termijnenwet), a period ending on a Saturday, Sunday or generally recognised public holiday (such as Christmas Day, Friday 25 December 2026) is automatically extended to the next regular working day.
For those adventurers who are willing to cut it close, the formal final deadline for the announcement in a national daily newspaper is Saturday 28 November 2026. We nevertheless advise publishing before that date, so by Tuesday 24 November 2026 at the latest, so that any delay in the process can be absorbed.
How do you get started?
A (de)merger that is envisaged to be completed this year calls for an early start. Would you like to know what this timeline means for your organisation in practice, and/or do you need help drawing up and filing the (de)merger proposal in time? Please contact us and we will gladly think through a workable timeline with you and assist you in carrying it out.
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