There are two broad categories of regulated investment funds in Ireland

An authorised UCITS ManCo is required to hold minimum regulatory capital of at least €125,000 plus 0.02% of its assets under management in excess of €250 million...

Mark Barrett explains the changes in Revenue's new Code of Practice, which will "go live" on 1 May, and outlines the Irish Tax Institute's work to inform and assist members in the transition to the new Code...

As an update from the last horizon scanner, a commencement order has been made in respect of the Finance (Provision of Access to Cash Infrastructure) Act 2025. It came into force on 30 June 2025.

Central Bank consults on Prohibition Notices Under the Fitness and Probity Regime...

The Central Bank's consultation paper on draft regulations and guidance under the Central Bank (Individual Accountability Framework) Act 2023 is due to be published at 11am today, Monday 13 March 2023.

On 28 July 2022, the Central Bank (Individual Accountability Framework) Bill 2022 was published, together with an accompanying Explanatory Memorandum.

One of the four key pillars of the new Individual Accountability Framework is stronger Central Bank enforcement capabilities.

Individual accountability in the regulated financial services sector moved a step closer with this week's publication of the heads of bill of the Central Bank (Individual Accountability Framework) Bill 2021.

Ireland's implementation of AIFMD 2.0 brings significant regulatory changes for alternative investment funds, alongside evolving requirements for ESG disclosure and board effectiveness. The Central Bank of Ireland explores emerging opportunities in distributed ledger technology, tokenisation, and artificial intelligence while addressing future modifications to venture and growth capital fund regulations.

Walkers' Asset Management and Investment Funds team provides a comprehensive quarterly update on Irish legal and regulatory developments from April to June 2026, covering AIFMD II transposition, Central Bank guidance on liquidity management and board diversity, ESMA compliance findings, and the latest sustainable finance regulations including ESG ratings and SFDR 2.0 proposals.

This briefing is intended to assist fund managers in scoping the SFDR product-level disclosure obligations in effect from 1 January next.

Similar to debt markets worldwide, Private Credit has become a key feature of the Irish market with many of the largest and most innovative financings involving Ireland over the past number of years being financed...

The Irish Department of Finance has published a Progress Update on their ongoing review of the funds sector in Ireland. The review, under interlinked themes of open markets...

The long-awaited updated supervisory statement on the application of the Sustainable Finance Disclosure Regulation ("SFDR") was recently published by the European Supervisory Authorities ("ESAs")...

The ECB's Governing Council has announced that the launch of T2, its new real-time gross settlement system which will replace TARGET2, will go ahead as planned on 20 March 2023.

How the changing investment fund regulatory environment and the related operational complexity have elevated the role of the third-party administrator.

In this three-part video series, Cillian Bredin and Áine McCarthy consider the impact for fund management companies of the recently issued European Commission guidance on the SFDR...

In this three-part video series, Etain de Valera and Shane Coveney provide an overview of some of the key reforms being made to the AIFMD and UCITS frameworks.

In this three-part video series, Etain de Valera and Shane Coveney provide an overview of some of the key reforms being made to the AIFMD and UCITS frameworks.