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ARTICLE · 15 JULY 2026

Central Bank UCITS Regulations – CP161 Final Position

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The enhancements are the result of an extensive and collaborative industry consultation which closed in November 2025 and follow on from the publication of the European Union (Undertakings for Collective Investment in Transferable Securities) (Amendment) Regulations 2026 to implement the Amending Directive, which came into effect on 1 May 2026.

IrelandFinance and Banking

The Central Bank of Ireland (the “Central Bank”) published its Feedback Statement to CP161 together with updated Central Bank UCITS Regulations and revised Guidance on Performance fees for UCITS and certain types of retail AIFs. The amendments repeal and replace the Central Bank UCITS Regulations of 2019, inter alia, to further align the domestic framework with EU Directive 2024/927 (the “Amending Directive”).

The enhancements are the result of an extensive and collaborative industry consultation which closed in November 2025 and follow on from the publication of the European Union (Undertakings for Collective Investment in Transferable Securities) (Amendment) Regulations 2026 to implement the Amending Directive, which came into effect on 1 May 2026.

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