ARTICLE · 03 FEBRUARY 2023

Chambers & Partners - Securitisation Guide 2023: Ireland

Walkers

Contributor

Walkers

Firm Details Global Managing Partner: Ingrid Pierce Office Managing Partner: Daniel Wood Number of...

View firm profile

Explore more from Walkers

Our Tier 1 team of legal, tax & listing experts recently produced an excellent overview of the key legal and tax issues to consider in the context of Irish securitisations...

IrelandFinance and Banking

Sinéad Gormley

Author LinkedIn connections

Our Tier 1 team of legal, tax & listing experts recently produced an excellent overview of the key legal and tax issues to consider in the context of Irish securitisations and Irish SPVs active in this space in this year's Chambers and Partners Securitisation Practice Guide 2023 - Ireland. We hope that you find it useful.

Many thanks to my brilliantly talented co-authors Aisling Burke (Partner, Tax), Ian McNamee (Partner, Finance & Capital Markets) and Sinéad Gormley (Senior Knowledge Lawyer, Finance & Capital Markets).

Link to article on Chambers website is below:

https://practiceguides.chambers.com/practice-guides/securitisation-2023/ireland

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Funds Focus - September 26

IrelandFinance and Banking

William Fry LLP

Final EBA Guidelines On The Sound Management Of Third-party Risk: What Financial Entities Need To Know

IrelandFinance and Banking

FIG Top 5 At 5 – 17/09/2026

IrelandFinance and Banking

SFDR 2.0 Trialogue Negotiations: Key Areas Of Focus For Fund Managers

European UnionFinance and Banking

This Week’s Edition Of The FIG Top 5 At 5

European UnionFinance and Banking

Legal Intelligence Newsletters

Read more about

Finance and Banking
- Financial Services
- Securitization & Structured Finance

Related Comparative Guides

Comparative Guide

Project Finance

Comparative Guide

Capital Markets

Comparative Guide

Banking & Finance

Comparative Guide

Acquisition Finance

See more popular content from

Finance and BankingWalkers

The Market Integration Package – Strengthening Capital Markets Supervisory Convergence

The European Commission's Market Integration and Supervision Package represents the most substantial EU capital markets reform since MiFID II, proposing to transfer supervisory powers to ESMA and harmonise fragmented regulatory frameworks across trading, post-trading and asset management.

European UnionFinance and Banking

Financial Services Regulation 2025

Ireland is home to a wide variety of financial services providers. To support both providers and their customers, there is an array of financial services legislation...

IrelandFinance and Banking

McCann FitzGerald LLP

The EU Retail Investment Strategy: Implications For Fund Managers

The EU Retail Investment Strategy is a legislative package which introduces significant changes to the UCITS Directive and AIFMD, as well as MiFID II, the Insurance Distribution Directive and the Solvency II Directive via an omnibus directive (Omnibus Directive).

European UnionFinance and Banking

Beyond Outsourcing: EBA’s New Finalised Guidelines

On 18 September 2026, the European Banking Authority (the EBA) published its final report on the new “Guidelines on the sound management of third-party risk regarding non-ICT services (EBA/GL/2026/09)” (the 2026 Guidelines).

IrelandFinance and Banking

William Fry LLP

Alternative Investment Funds

Ireland offers a sophisticated regulatory framework for Alternative Investment Funds, with structures ranging from ICAVs and Investment Limited Partnerships to Unit Trusts and Common Contractual Funds. The jurisdiction provides flexible options for both retail and institutional investors, with distinct regulatory pathways for RIAIFs, QIAIFs, and ELTIFs, each designed to accommodate different investment strategies and liquidity profiles while maintaining robust investor protections.

IrelandFinance and Banking

The Digital Euro Project Moves To The Next Phase

On 30 October 2025, the Governing Council of the European Central Bank (ECB) announced its decision to move to the next phase of the digital euro project.

IrelandFinance and Banking

William Fry LLP

Global ABS 2026 - Establishing SPVs

Access your account by entering your registered email address to receive a secure login link directly to your inbox.

IrelandFinance and Banking

SFDR 2.0 Trialogue Negotiations: Key Areas Of Focus For Fund Managers

The European Commission's proposed overhaul of the SFDR regime is entering crucial trialogue negotiations, with the Irish Presidency aiming to reach agreement by year-end. While the Council and Parliament have aligned on key issues like professional investor opt-outs, significant divergences remain on exclusion criteria for Transition funds, PAI reporting requirements, and engagement strategy disclosures that will shape the future of sustainable finance regulation.

European UnionFinance and Banking

The New MiFID II Research Payment Framework

The Listing Act Directive introduces significant reforms to the MiFID II research regime, allowing investment firms greater flexibility in paying for research and execution services. This briefing examines how the removal of market capitalisation thresholds restores bundling as a commercial option and establishes a new EU framework for issuer-sponsored research.

IrelandFinance and Banking

CBI Unveils Its Regulatory And Supervisory Outlook For 2026

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...

IrelandFinance and Banking

McCann FitzGerald LLP

China's new tax rules for offshore trusts - what you need to know

China has introduced a comprehensive Individual Income Tax regime for offshore trusts, imposing a 20% flat tax on settlors and beneficiaries with Chinese connections. With a 90-day transition window now in effect, affected individuals must urgently assess their disclosure obligations and consider whether existing trust structures remain viable under the new rules.

The Future Of Islamic Finance: Insights From IFN UK Forum 2026

Islamic finance is experiencing rapid global expansion, with assets approaching US$6tn and record sukuk issuance attracting non-traditional investors. The convergence of Shariah-compliant and sustainable investing is creating new opportunities, while AAOIFI Standard No. 62 and tokenisation developments are reshaping how Islamic finance structures are designed and implemented across international markets.

United KingdomFinance and Banking

Important Changes To The BVI Companies Law Are Now In Force

Important changes have been made to the BVI Business Companies Act, Revised Edition 2020 (the "Companies Act").

British Virgin IslandsCorporate/Commercial Law

Updates In Respect Of Automatic Exchange Of Information ("AEOI")

The Cayman Islands Department for International Tax Cooperation has made the following announcements regarding the AEOI regimes.

Cayman IslandsTax

Use Of Jersey Corporate Structures By Singapore Crypto Fund Managers And The Jersey-Singapore Double Taxation Agreement

Singaporean asset managers are increasingly making use of Jersey structures for the establishment of funds dealing with crypto-currency assets, to take advantage of a Double Taxation Agreement ("DTA")...

GlobalTechnology

Comparison Of Trusts In The British Virgin Islands, The Cayman Islands And Jersey

The decision as to where to establish an offshore trust can only be made based on the specific requirements of the client.

British Virgin IslandsWealth Management

New Thresholds For PR By Independent Means

A recent change to the Immigration Law has resulted in a significant increase in the qualifying sums for persons seeking to make an application to the Cayman Islands Government for permanent residence by independent means.

Cayman IslandsWealth Management

Update On Cayman Islands CRS Self-certifications And Reporting

Further to our recent update, the DITC has issued an updated CRS Entity Self-Certification Form and Individual Self-Certification Form to reflect the recent amendments to the CRS as implemented in the Cayman Islands.

Cayman IslandsTax

Tax On Corporate Lending And Bond Issues In Ireland

What are the main authorities responsible for enforcing taxes on finance transactions in your jurisdiction?

Cayman IslandsTax

Central Bank Of Ireland Modernises Consumer Protection Code And Introduces Standards For Business

Today, the Central Bank of Ireland published the Consumer Protection Code 2025 ("CPC 2025") comprising...

IrelandConsumer Protection