In the context of a cross-border change of legal form, companies changing their legal form and companies in their new legal form may be share capital companies of the type set out in 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.