European Union: Directors and Officers

Since our last survey in 2020, there have been several events that have influenced the board meeting location. First, the incorporation rule has become ubiquitous...

Directors of a Dutch company that have not yet prepared and/or adopted the annual accounts for the financial year 2024, please pay attention!

The Department of Enterprise Tourism & Employment are currently considering proposed changes to the Companies Act 2014 which if implemented would protect a Director's...

A UCITS may be established in Ireland as a single fund or as an umbrella fund comprising one or more sub-funds, each with a different investment objective and policy. UCITS are typically established as umbrella funds and the segregation of liability between sub-funds is achieved either by law (as is the case for an investment company or ICAV) or by contract. Each sub-fund may comprise different classes of units or shares. Typically, classes of units or shares are issued to allow for different fee arrangemen

Les dirigeants de société savent combien il peut être délicat de voir son adresse personnelle divulguée dans des documents officiels accessibles au public.

Ireland's new automatic enrolment retirement savings system (AERSS and known as My Future Fund) will take effect from 1 January 2026. It raises some specific considerations for directors...

The long-awaited transposition into Luxembourg law of Directive (EU) 2022/2381 on improving the gender balance among directors of listed companies and related measures (the "Directive") is now on track.

A number of amendments to the Maltese Companies Act were enacted by means of Act XVIII of 2025 on 11 July, 2025. This article analyses some amendments which have significant...

In this edition, we are focusing on the 2024 calendar year rulings we identified to be the most relevant for actors navigating the corporate sector. Subject matter includes, among other topics: