Intelligence

The European Union's Packaging and Packaging Waste Regulation (PPWR) became applicable across all Member States in August 2026, introducing new compliance obligations for manufacturers, importers, and distributors. The European Commission's updated FAQ provides crucial guidance on role classification, conformity requirements, and enforcement approaches, yet significant questions remain regarding operational implementation and the allocation of responsibilities throughout the value chain.

Erhvervsfondsloven er ændret med væsentlige lempelser af administrative byrder og øget fleksibilitet for fondsbestyrelser. Ændringerne omfatter blandt andet nye regler for vedtægtsændringer, uddelinger, delegation af kompetence og bestyrelsens arbejde. Hvad betyder de nye regler konkret for fondsbestyrelsens ansvar og arbejdstilrettelæggelse?

Ireland has introduced significant amendments to its beneficial ownership registers in 2026, implementing the Sixth Anti-Money Laundering Directive (AMLD6) framework. These reforms fundamentally restructure access rights to the Central Register of Beneficial Ownership of Trusts and Corporate Entities, moving away from unrestricted public access toward a tiered system that balances transparency with privacy rights while maintaining accessibility for legitimate anti-money laundering purposes.

Luxembourg's Business Registers will begin enforcing compliance sanctions from September 2026, introducing a graduated penalty system for entities with incomplete or inaccurate RCS and RBE filings. The framework progresses from public warnings to daily fines of EUR 40 and potential deletion from the registers, with entities able to regularise their position at any stage to avoid escalating consequences.

The Netherlands is set to revolutionize corporate governance with the Digital General Meeting Act, allowing companies and associations to conduct fully virtual shareholder meetings starting January 2027. What changes must organizations make to their articles of association, and how will the transitional provisions for hybrid meetings affect current practices?

The Northern Ireland Assembly is advancing the Charities (Amendment) Bill, which introduces significant regulatory changes for charities operating in the jurisdiction. The legislation grants the Charity Commission for Northern Ireland expanded enforcement powers, overhauls accounting and reporting frameworks based on charity size, and clarifies the status of cross-border charitable organizations.