Ireland: Fund Management/ REITs

The following are key dates and deadlines in Q3 / Q4 2025 along with possible impacts and action items arising for fund managers.

A CCF must have a regulated management company, either a UCITS management company, a non-UCITS management company or an alternative investment fund manager (AIFM), depending on whether the CCF...

We have a market-leading real estate finance practice, advising borrowers and lenders on structuring and documenting all types of secured and unsecured real estate finance arrangements...

On 8 May 2025, Ireland's Department of Finance (Department) published the outcome of its eight-week consultation on its exercise of Directive (EU) 2024/927 (AIFMD II) national discretions...

These changes follow the publication of a report by Mr. Andrea Enria, former Chair of ECB Supervisory Board (Enria Report) which contains a package of 12 recommendations published in 2024 as part of a review...

In a move that will be welcomed by asset managers conducting exchange-traded fund (ETF) business in Ireland, or those who are hoping to move into the Irish ETF space, the Central Bank of Ireland (the Central Bank) has moved to allow for the establishment of semi-transparent ETFs by amending its requirements for portfolio transparency.

An authorised AIFM is required to hold minimum regulatory capital of at least €125,000 plus 0.02% of its assets under management in excess of €250 million...

Under the Alternative Investment Fund Managers Directive 2011/61/EU ("AIFMD"), an alternative investment fund manager ("AIFM") is a legal person whose regular business is managing...

The board of an AIFM must comprise of at least two Irish resident directors, of which one must be independent, and one director from the promoter organisation.