Share capital companies may be involved in a cross-border division as companies being acquired or new companies in accordance with Annex II of Directive (EU) 2017/1132 if
1. they have been formed in accordance with the laws of a Member State of the European Union or of some other Contracting Party to the Agreement on the European Economic Area and
2. they have their seat as recorded in the by-laws, their central administration, or their principal place of business in a Member State of the European Union or in some other Contracting Party to the Agreement on the European Economic Area.
Section 306 (2) sentence 1 no. 2 applies accordingly.