Spring 2023 Legislation Programme

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

The Irish Government has published the Regulation of Artificial Intelligence Bill 2026, establishing a comprehensive framework for supervising and enforcing the EU AI Act in Ireland. This legislation creates the AI Office of Ireland as an independent statutory body to coordinate AI regulation, introduces a distributed oversight model involving multiple sectoral authorities, and provides detailed procedures for adjudication and administrative sanctions. The Bill addresses critical questions about how Ireland

The Omnibus 1 Directive (EU) 2026/470 (Omnibus 1 Directive) was published in the Official Journal on 26 February. This new Directive, which amends the Corporate Sustainability Reporting Directive (CSRD)...

The European Union has published revised sustainability reporting standards and introduced a voluntary framework that fundamentally changes how companies approach CSRD compliance. These reforms reduce reporting complexity through fewer datapoints and introduce value chain caps that limit information requests from smaller businesses. Understanding these changes is critical for both mandatory reporters and voluntary participants as implementation deadlines approach in 2026 and 2027.

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.

The Finance Act 2024 (the "Act") was passed by the Oireachtas on 6 November 2024 and is expected to be signed into law by the President in the coming days.

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The Guidelines will become effective two months after publication on ESMA's website.

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

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.