What is DAC6? - New EU mandatory disclosure regime; Reporting of Cross-Border Transactions with certain 'hallmarks'; and Reporting is made to the relevant national tax authority in the EU / UK.

The legislation establishing a foreign investment screening regime in Ireland (which gives effect to the EU FDI Screening Regulation which could impact sales and acquisitions of land...

On 6 January 2025, Ireland’s new foreign direct investment screening regime commenced, which enabled the Department of Enterprise, Trade and Employment (“Department”) to review, for the first time, transactions involving foreign investment that may impact on security or public order in Ireland, through mandatory notification requirements or a ‘call-in’ power.

Competition and Regulation partners at Matheson have authored the Ireland chapter of the Concurrences Foreign Direct Investment Guide, a comprehensive resource covering thirty jurisdictions that addresses the practical questions arising in M&A transactions where FDI review has become a transaction-critical issue. The guide examines how FDI review affects signing timelines, conditions precedent, risk allocation, and deal completion requirements.

The Screening of Third Country Transactions Act 2023 was commenced with effect from 6 January 2025 and gives the Minister for Enterprise...

The Screening of Third Country Transactions Act 2023 was commenced with effect from 6 January 2025 and gives the Minister for Enterprise, Trade and Employment wide-ranging powers...

The forecast for M&A in Ireland during the second half of 2024 and beyond is somewhat unsettled. There are certainly reasons for positivity – but also several potential headwinds remaining.

The Screening of Third Country Transactions Act 2023 was commenced with effect from 6 January 2025 and gives the Minister for Enterprise...

Ireland will shortly introduce a pivotal legislative change regarding the review and scrutiny of foreign direct investments into the State coming from entities ultimately controlled outside of the EU, the EEA or Switzerland.

The Screening of Third Country Transactions Act 2023 was signed into law on 31 October 2023.

In his latest blog on business in Ireland, our local Managing Director waxes lyrical about the lure of Dublin to the fast-rising tech companies of the world.

International Investors in Irish property will be interested to hear that the proposed Irish FDI screening regime is due to apply from late September / early October 2024...

International Investors in Irish real estate will be interested to hear that the proposed Irish FDI screening regime is due to apply from late September / early October 2024...

The Minister for Finance has approved in principle the development of legislative proposals for a new corporate structure for the funds industry ("SICAV").

The decision by the Minister for Finance Michael McGrath TD in September 2023 to progress with the introduction of a participation exemption for foreign dividends.

The Screening of Third Country Transactions Act 2023 (STCTA 2023) (implementing into Irish law Regulation (EU) 2019/452 establishing a framework for the screening of foreign direct investments into the Union).

In the case of Ireland, ratification of the UPC agreement requires amendment of the Constitution and as such a referendum will need to be held.

The quota allocation arises from engagement between the Irish government and Chinese authorities and increases the range of investment options available to Irish domiciled managers...

In April 2024, the Department of Finance published a Strawman Proposal setting out some of the key potential design features of the new Irish participation exemption for foreign dividends...

There were 275 inbound transactions worth a total of €23.6bn during 2024. In volume terms, that figure represented a 2% decrease on deals in 2023 but by value, inbound M&A was up 111%.