How tax transparency rules affect lending to non-Irish limited partnerships with Irish partners. This forms part of the August 2026 Edition of FUNDed

As the fund finance market is dominated by non-Irish lenders, in most cases the facility agreement will not be governed by Irish law. There are, however, a number of Irish law specific points...

The Central Bank of Ireland's Regulatory Supervisory Outlook Report 2024 and accompanying Letter to the Minister for Finance were published...

After determining the type of fund vehicle in the structure, and whether the vehicle is regulated or unregulated, due diligence is a crucial starting point on any fund financing transaction in Ireland.

On 2 March 2023, the Central Bank of Ireland (the "Central Bank") published its third annual Securities Markets Risk Outlook Report (the "Report").

Ireland is one of the leading jurisdictions of choice in the EU for the establishment of special purpose vehicles (SPVs) that are used in securitisation and structured finance transactions...

The appeal concerned a decision by the Central Bank on 5 December 2022 to refuse an individual's application to two senior roles (pre-approval controlled functions (PCFs))...

RELAND is a leading jurisdiction for the global investment funds industry. At the end of 2023, over €4tn of net assets were held in almost 8,900 Irish domiciled funds (including sub-funds)...

On 12 December 2024, ESMA published a consultation paper outlined draft regulatory technical standards ("RTS") on open-ended loan originating Alternative Investment Funds ("AIFs") under Directive (EU) 2024/927 ("AIFMD II").

We are often asked by clients and non-Irish law firms in the context of fund finance transactions about using fund structures established under the revamped Irish Investment Limited Partnership ("ILP") regime...

UCITS & AIFMD developments, including ESMA's consultations on AIFMD II liquidity management tools and the Commission's adoption of regulatory technical standards under the ELTIF Regulation...

On 16 May 2023, Deputy Governor of the Central Bank of Ireland ("Central Bank"), Vasileios Madouros ("Deputy Governor") gave a speech entitled 'Building Resilience in Markets...

On 7 June 2023, Insurance Ireland published details of a new Code of Practice for Underwriting Mortgage Protection Insurance for Cancer Survivors ("Code").

The Central Bank of Ireland (the "CBI") has released its ‘Authorisations and Gatekeeping Report 2024' (the "Report"), previously covered in our briefing.

Ireland is regarded as a key strategic location by the world's investment funds industry. Investment funds established in Ireland are sold in 90 countries...

Partners Sarah Thompson and Rob Cain examine Article 21c of CRD IV as amended by CRD VI, exploring how new restrictions on third-country institutions providing core banking services into the EU will reshape cross-border operations. The discussion addresses implementation uncertainties, grandfathering deadlines, and strategic considerations for financial institutions navigating the January 2027 compliance horizon.