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On 13 November 2020, ESMA released its findings following the co-ordinated NCA supervisory review during February- March 2020 of liquidity in UCITS and AIFs...

On 20 October 2016, the Irish Minister for Finance published draft legislation amending the tax treatment of regulated Irish funds which invest in Irish property. The legislation imposes a 20% withholding tax on distributions and redemptions from Irish property funds.

The deadline for filing IREF returns for years ending July – December 2020 is on or before 30 July 2021.

On 4 May 2018, the Central Bank of Ireland ("Central Bank") published an updated version of its questions and answers document on the application of the Alternative Investment Fund Managers Directive ("AIFMD Q&A")...

The ICAV will offer a strategic alternative to the investment company and may also be used for establishing both UCITS and AIFs.

Maples are the acknowledged market leader in the establishment of new Irish domiciled funds in Ireland with a 27% share of new business.

Matheson LLP has advised on over 40% more financial services M&A transactions than any other Irish law firm. The firm advised on 13 financial services M&A deals over the course of 2022.

The Central Bank of Ireland has published findings from its thematic assessment of MiFID Investment Firms' compliance functions, identifying critical weaknesses in succession planning, training programmes, monitoring effectiveness, and board documentation. Firms must now conduct comprehensive self-assessments against Article 22 of the MiFID II Delegated Regulation and ESMA Guidelines, addressing any gaps through proactive remediation while ensuring their compliance functions support consumer protection stan

Ireland's Investment Limited Partnership (ILP) has undergone a significant overhaul to enhance its features in line with limited partnership fund regimes internationally.

Matheson hosted an event on 23 February 2023 on the impact of recent developments in legal technology on the practice of law. John Armour, Professor of Company Law and Corporate Finance...

Here is a selection of our recent publications on subjects that may affect you or your business. We regularly publish briefings and insights on legal and regulatory developments.

1 January 2022 is the next key compliance deadline for funds and fund managers under the EU Sustainable Finance Disclosures Regulation (SFDR). It is also the scheduled effective date of SFDR Level 2

We have written recently on various recent developments in relation to the EU Securitisation Regulation, including on various amendments and guidance and the European Supervisory Authorities' report on implementation of the SR.

Finance and Capital Markets Partners Vincent McConnon and William Foot, knowledge management lawyer John Adams, senior associate Nicole Burke and senior associate Graham Bloomfield recently authored the Ireland Trends and Developments section of Chamber’s Securitisation 2026 Global Practice Guide.

Ireland's position as a leading fund domicile faces new regulatory developments as the Central Bank of Ireland modifies its approach to fund guarantees, while recent court decisions highlight the growing importance of EU Charter protections in Irish tax disputes. These changes have significant implications for private capital sponsors utilizing Irish fund structures and for taxpayers navigating Revenue challenges.

Earlier this year, the Financial Services Ombudsman ("FSO") completed a strategic and operational review of its procedures, which has resulted in a new dispute resolution and adjudication model.

The Central Bank is the regulatory authority responsible for the authorisation and supervision of all regulated investment funds in Ireland.