On 10 May 2023, the Luxembourg Bar Association (Ordre des Avocats du Barreau de Luxembourg) issued its opinion on the draft law No. 8053 (the “Draft Law”), which aims to transpose the Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions (the “Mobility Directive”).