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Harmonisation or Fragmentation? Cross-Border Conversions under the Mobility Directive: A Comparative Analysis of Its Implementation in Germany and Denmark

Hanker, Jannike Nele LU (2026) JAEM01 20261
Department of Law
Faculty of Law
Abstract
This thesis examines whether Directive (EU) 2019/2121 ('Mobility Directive') reduces legal fragmentation in the field of cross-border conversions. Using a doctrinal and comparative legal methodology, it analyses the EU framework governing cross-border conversions and compares its implementation in Germany and Denmark.

The analysis focuses on three areas in which the Directive leaves Member States discretion: procedural requirements, creditor protection, and abuse control. While the Directive establishes a common procedural framework and enhances legal certainty, significant differences remain at national level. Germany adopts a more formalised and court-centred approach, whereas Denmark relies more heavily on administrative procedures... (More)
This thesis examines whether Directive (EU) 2019/2121 ('Mobility Directive') reduces legal fragmentation in the field of cross-border conversions. Using a doctrinal and comparative legal methodology, it analyses the EU framework governing cross-border conversions and compares its implementation in Germany and Denmark.

The analysis focuses on three areas in which the Directive leaves Member States discretion: procedural requirements, creditor protection, and abuse control. While the Directive establishes a common procedural framework and enhances legal certainty, significant differences remain at national level. Germany adopts a more formalised and court-centred approach, whereas Denmark relies more heavily on administrative procedures and procedural flexibility. These differences demonstrate how national implementation choices continue to shape the practical operation of cross-border conversions.

The thesis concludes that the Mobility Directive represents a significant step towards harmonisation but does not eliminate legal fragmentation entirely. Rather, it reflects the broader nature of EU directives, which seek to balance harmonisation with Member State autonomy. (Less)
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author
Hanker, Jannike Nele LU
supervisor
organization
course
JAEM01 20261
year
type
H1 - Master's Degree (One Year)
subject
keywords
Cross-border conversions, Mobility Directive, Directive (EU) 2019/2121, Corporate Mobility, Freedom of Establishment, EU Company Law, Comparative Company Law, Harmonisation, Legal Fragmentation, Germany, Denmark
language
English
id
9232417
date added to LUP
2026-06-16 16:53:22
date last changed
2026-06-16 16:53:22
@misc{9232417,
  abstract     = {{This thesis examines whether Directive (EU) 2019/2121 ('Mobility Directive') reduces legal fragmentation in the field of cross-border conversions. Using a doctrinal and comparative legal methodology, it analyses the EU framework governing cross-border conversions and compares its implementation in Germany and Denmark.

The analysis focuses on three areas in which the Directive leaves Member States discretion: procedural requirements, creditor protection, and abuse control. While the Directive establishes a common procedural framework and enhances legal certainty, significant differences remain at national level. Germany adopts a more formalised and court-centred approach, whereas Denmark relies more heavily on administrative procedures and procedural flexibility. These differences demonstrate how national implementation choices continue to shape the practical operation of cross-border conversions.

The thesis concludes that the Mobility Directive represents a significant step towards harmonisation but does not eliminate legal fragmentation entirely. Rather, it reflects the broader nature of EU directives, which seek to balance harmonisation with Member State autonomy.}},
  author       = {{Hanker, Jannike Nele}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Harmonisation or Fragmentation? Cross-Border Conversions under the Mobility Directive: A Comparative Analysis of Its Implementation in Germany and Denmark}},
  year         = {{2026}},
}