This article examines the amended EU harmonized rules on cross-border mergers, which were adopted by Directive 2019/2121, comments on their advantages and criticizes their deficiencies and omissions. After an introduction, this article discusses the amendments on the general provisions, the definitions and the scope of the EU harmonization of cross-border mergers. Various changes of the conditions relating to cross-border mergers are also scrutinized. Moreover, Directive 2019/2121 amends the provision on the common draft terms of cross-border mergers. Disclosure-publication is also modernized by Directive 2019/2121. The report of the administrative or management body for shareholders and employees is also ameliorated. The independent expert report becomes now more sophisticated and, as a result, more efficient. Additionally, the requirement of approval by the general meeting is reformed and streamlined. The enhancement of the protection of employees by Directive 2019/2121 focuses on disclosure and employee participation. Emphasis is also given on the improvement of the provision on the pre-merger certificate, which is heavily amended. The examination of whether a cross-border merger is set up for abusive or fraudulent purposes is another very important element added to the provision on the pre-merger certificate. Reforms are also introduced to the scrutiny of the legality of the crossborder merger in order to make it more effective. Furthermore, Directive 2019/2121 revises the registration, the consequences, the simplified formalities and the validity of the cross-border merger. Various other issues are also discussed. Some concluding remarks are deduced.