Although the Netherlands has not met the deadline for implementation of the Tenth Directive on cross-border mergers of limited liability companies, a proposed bill implementing this Directive has been approved by the Lower Chamber, and was sent to the Upper Chamber. This article outlines the legal and tax aspects of the process of such cross-border mergers involving a Dutch company. Although the focus is on Dutch law, it is anticipated that the information provided will be illustrative for cross-border mergers within the European Union in general, as most EU Member States will have implemented similar rules in their own domestic law.