There are some differences between the two Directives:

• The SE Directive, alongside the regulations on participation, provides for regulations on information and consultation rights. Consequently, the SE Directive also contains standard rules on information and consultation and the founding of a representative body. The Directive on Cross-border Mergers, in contrast, only contains regulations on participation in the management organ.

• The threshold for application of the standard rules is at least 25% for the founding of an SE and was raised in the case of cross-border mergers to one-third (33.33%). These thresholds indicate what percentage of the employees of the companies concerned had to have possessed participation rights before the founding of the SE or the merger in order that the standard rules would apply automatically.

• Companies which after the merger choose a monistic governance system (only possible in member states with the relevant company law) can reduce the number of employee representatives in the administrative organ, if the standard rules are applied (Art. 16 IV c Mergers Directive).

If the employees in one of the companies involved had at least one-third of the seats in the administrative or supervisory organ, however, employee representatives must be allocated at least one-third of the seats in the administrative organ of the company resulting from the merger.