The judgment of the CJEU in the Polbud case further facilitates Cross Border Conversions in Europe and has the potential to bring changes in Company Law in the EU. We should remember that Cross Border Conversion is not just a change in the Company´s address. A change of the registered office from one Member State (the Home Member State) to another (the Host Member State) implies at the same time a change nationality, applicable law, social type and by-laws. The CJEU had previously recognized the