Business Law and Corporate Law

The Pensions Authority has released its 2025 supervisory findings, revealing critical governance gaps that trustees must address before the upcoming scheme authorisation regime. With master trusts facing authorisation in 2027, followed by DC schemes in 2028 and DB schemes in 2029, the report's expectations around documentation, risk management, and active oversight will directly inform authorisation standards.

The Central Bank has published a feedback report (the “Report”) following its review of delegation practices in Irish AIFMs and UCITS management companies (collectively “Fund Management Companies” or “FMCs”).

The Central Bank of Ireland has completed its comprehensive review of delegation practices across the Irish funds sector, examining how fund management companies oversee delegated activities while maintaining regulatory compliance. Through detailed surveys and onsite inspections, the regulator assessed governance frameworks, risk management controls, and data capabilities, identifying both strengths and areas requiring immediate improvement by year-end 2026.

You aren't alone in having concerns about the estate of a family member after they have passed. A spouse feeling cut out. A child left questioning a parent's intentions.

For business owners, especially those at the helm of family-run enterprise, Trusts offer more than just estate planning benefits. They provide practical legal structures to tackle real-world challenges...

In our Beneficial Ownership of Trusts: Clock Ticking on Filings to Central Register briefing note we highlighted the compliance obligations placed on trustees of express trusts documented by deed or other declaration in ...

The Department of Enterprise, Tourism and Employment has launched a public consultation on targeted reforms to Ireland's limited partnership regime, seeking views on measures to modernise a legislative framework still largely governed by the Limited Partnerships Act 1907. The proposals aim to increase the maximum number of partners from 20 to 149, introduce a statutory whitelist of permitted activities for limited partners, and provide greater flexibility regarding capital contributions.

Ireland's EU Council Presidency from July to December 2026 brings an ambitious financial services agenda centered on European competitiveness.

The European Commission's EU Inc proposal promises to revolutionize startup formation with 48-hour digital company registration across Europe. But could this streamlined framework inadvertently erode Ireland's competitive advantage in attracting founders, and what role will Ireland's 2026 EU Council Presidency play in shaping the final outcome?

The European Commission has published an Action Plan addressing the dual-edged nature of frontier artificial intelligence models in cybersecurity, outlining how the EU will harness AI's defensive capabilities while protecting against AI-powered cyber threats. Through nine key actions spanning 2026-2027, the plan establishes frameworks for safe AI evaluation, structured access to advanced AI capabilities, and the scaling of European sovereign AI cybersecurity solutions across critical infrastructure sectors.

The Pensions Authority has released its 2025 supervisory findings, revealing critical governance gaps that trustees must address before the upcoming scheme authorisation regime. With master trusts facing authorisation in 2027, followed by DC schemes in 2028 and DB schemes in 2029, the report's expectations around documentation, risk management, and active oversight will directly inform authorisation standards.

Ireland's Department of Finance has released its 2026 National Risk Assessment, evaluating money laundering, terrorist financing, and proliferation financing threats across the country's financial system.