Subject and Keywords:
The Polish legislator is presented with the necessity of implementing a new regulation with regards to cross-border divisions of companies. He shall bring into force the regulations required to comply with Directive (EU) 2019/2121 by 31.01.2023. With regards to this issue, the main aim of this paper is to analyse the procedure of cross-border divisions proposed by the European legislator in the previously mentioned Directive in comparison to the Czech regulations that are currently in force. In the following pages of this article, references have been made to the place of the provisions, the legal definition of cross-border divisions, and the scope of regulation.