The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

The Irish Minister for Finance has announced that he has approved the development of legislative proposals for a new corporate structure for the Irish funds industry (the "SICAV").

New legislation brought into force by the outgoing Irish government is a welcome step in helping Irish business meet the challenges posed by Brexit.

Ireland's Regulation of Artificial Intelligence Act 2026 has been signed into law, establishing the AI Office of Ireland as the central coordinating authority for EU AI Act compliance. The legislation creates a distributed oversight model involving multiple national bodies and introduces comprehensive supervision, enforcement mechanisms, and regulatory sandboxes to balance innovation with regulatory compliance.

Key hires were made by the ODCE in 2017 with a view to enhancing its investigative capabilities, according to its 2017 annual report.

Following a protracted period of intense lobbying at European level, the European Parliament and the EU Council recently finalised their respective drafts of the Alternative Investment Fund Managers Directive.

On July 1, 2010 the European Commission introduced a new programme of legislative changes with respect to the investment funds known as UCITS (Undertakings for Collective Investment in Transferable Securities).

On 1 July 2022, the Central Bank provided an update relating to the pre-submission process it has in place for certain Qualifying Investor Alternative Investment Funds ("QIAIFs"). Going forward this process is only required where it is proposed...

The European Securities and Markets Authority (ESMA) has published its Work Programme for 2024 (the Work Programme). The Work Programme is structured around the implementation...

The Commission for Regulation of Utilities (“CRU“) has issued a decision to allow a single contracted Maximum Export Capacity (“MEC”)...

The requirements apply to UCITS management companies and AIFMs in relation to the marketing and distribution of UCITS and AIFs.

What is the current business climate in your jurisdiction including major political, economic and/or legal activities on the horizon in your country that could have a big impact on businesses?

The launch of this consultation forms part of the Central Bank’s efforts to improve the efficacy and efficiency of its regulatory activities. It builds on the Central Bank’s recently published ‘Our Approach...

A recent Opinion of the Article 29 Working Party ("WP") (WP 224) has considered the impact of what is termed "device fingerprinting".

As mentioned above the use of machine learning is all around us and very much a part of our daily lives.

Irish university students are to explore new ways of growing the economy after the UK's vote to leave the EU as part of a new competition launched today by leading Irish law firm Matheson.

UCITS IV legislation is signed into law.

Ireland's 2026 EU Presidency signals a decisive shift in European financial services regulation, prioritizing competitiveness and delivery over deliberation. With the Savings and Investment Union and Digital Euro...

With the market for mobile applications ("apps") booming, concern has increased around the amount and type of data that many apps collect and use.