Ireland: Directors and Officers

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

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 ‘shareholder rule', a principle that a company cannot assert privilege against its own shareholders, save in certain circumstances, had been recognised in English law for over 135 years.

The importance of regular Board Performance Reviews has been recognised across numerous industries and sectors, with many organisations expected to perform an informal internal review annually...

Assets in European ETFs have continued to grow over the last two decades and now stand at over $2.1 trillion.

Ireland's insolvency and restructuring regime is generally regarded to be creditor-friendly with well-established and flexible remedies available to pursue delinquent debtors through enforcement of security...

ESG related reporting requirements for companies are putting an ever-increasing emphasis on non-financial factors, with recent regulatory developments ensuring

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 has now been published and is expected to be enacted by year end.

The European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (the Regulations) came into operation on 1 July 2024.