Hedge Funds Reference Guide: Ireland

On 13 March 2023, following hot on the heels of facilitative legislation, the Central Bank published its long-promised individual accountability framework (IAF) for industry consultation.

As the tracker mortgage review continues to develop, it is becoming increasingly common for defendants in summary judgment and/or repossession proceedings to allege that the loan

The Newsletter’s purpose is to keep payment institutions (PIs) and electronic money institutions (EMIs) firms informed of key regulatory changes and share relevant insights in the Payments and E-Money sector.

Ireland's EU Council Presidency from July to December 2026 will focus on advancing critical financial services legislation affecting the Irish funds industry. Key priorities include finalizing the Markets Integration and Supervision Package, negotiating SFDR 2.0 reforms, and reforming the EU securitisation framework, with significant implications for fund management companies and their operational frameworks.

On 26 February 2026, the Central Bank of Ireland (the "CBI") unveiled its Regulatory and Supervisory Outlook Report for 2026 (the "Report"), focusing on ensuring the resilience...

The Central Bank of Ireland ("the CBI") has published its ‘Authorisations and Gatekeeping Report 2024' (the "Report") (here).

This follows the publication of a consultation paper 161 by the Central Bank in September 2025 in which it outlined proposed changes to the existing domestic regulatory regime applicable to Irish...

Explore the intersection of asset management and investment funds within the financial services sector. Discover key insights into regulatory frameworks, fund structures, and industry best practices that shape modern investment strategies.

The Department of Enterprise, Tourism and Employment has launched a public consultation on targeted reforms to the Limited Partnerships Act 1907, proposing changes that could significantly impact Ireland's private funds landscape. The consultation addresses three key areas: increasing the maximum number of partners from 20 to 149, introducing a statutory whitelist of permitted activities for limited partners, and allowing greater flexibility regarding capital contributions and withdrawals.

The Central Bank of Ireland has published draft guidance proposing enhanced weekly liquid asset requirements for money market funds, aligning with European Commission recommendations to strengthen market resilience during liquidity stress events.

Sanctions continue to apply against Russian individuals and entities in the British Virgin Islands ("BVI"). A number of recent developments provide insight on how law firms and litigants...

The Dublin office of leading international law firm, Maples and Calder, recently advised Cantor Fitzgerald on its agreement to acquire Merrion Capital Group.

The doctrine of stare decisis, a Latin term meaning 'to stand by things decided', is a fundamental principle of common law legal systems. It ensures consistency and predictability...

Luxembourg's Anti-money laundering and Counter-terrorism Financing legal requirements for investment funds are broad in scope and applicable to both regulated and unregulated funds.

Expert legal commentary and analysis on the key issues and developments in private equity in Jersey.

The government of the British Virgin Islands has recently clarified the filing deadlines under the various automatic exchange of information regimes in a number of bulletins and press releases.

The recent Cayman Islands Grand Court decision in Washington Special Opportunity Fund, Inc, stands as a useful reminder that the winding up of a Cayman Islands open-ended mutual fund is a drastic measure, which will not be too readily granted

On 22 July 2020, the Luxembourg Parliament voted to approve reporting extensions for DAC6, FATCA and CRS in light of COVID-19.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.