What are the steps that have to be taken to merge two different companies?

Mergers are creatures of statute and contract between the merging companies.  The Stockholders of each company must voit to merge, setting out in an agreement the management, finances, and stockholders of the company remaining after the merger.  A filing with the Secretary of State where the coBKD LLPempany resides is required.  the european company would file something equalivant with the government agent to which it reports.  The first step is an agreement of merger to be voted on by the stockholder followed by the government filings.  if either company is publicly traded, the rules change dramaticly, as SEC filings are necessary and Justice department review and approval.  Jeff