Following approval from the European Parliament of the 2-year delay in the adoption of sector-specific European Sustainability Reporting Standards (ESRS) and ESRS for certain non-EU companies operating...

On the 16 August 2023, following positive engagement with the Central Bank of Ireland (the "CBI"), Irish Funds (the Irish funds industry representative body) announced that the CBI...

There are two broad categories of regulated investment funds in Ireland

On 29 February 2024, the Central Bank of Ireland (the "Central Bank") published a new Regulatory & Supervisory Outlook Report outlining the key trends and risks which the Central Bank...

There are two broad categories of regulated investment funds in Ireland. The first category comprises undertakings for collective investment in transferable securities ("UCITS"). The second category.

An authorised AIFM 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...

The Matheson team thoroughly enjoyed the European Fund Finance Symposium in London last week. It was a pleasure to connect with industry...

The CSA will run throughout 2023 and until Q3 2024. CSA preliminary findings of greenwashing will be included in ESMA's Final Report to the Commission on greenwashing due by end- May 2024.

Following on from the introduction of the mandatory use of at least two liquidity management tools ("LMTs") by all UCITS and open-ended alternative investment funds ("AIFs")...

We are pleased to present our June 2023 edition of FUNDed, the Maples Group's industry newsletter for the global fund finance market.

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.

As part of this alignment, and reflecting the new harmonised EU framework for AIFs engaged in loan origination, the revised AIF Rulebook removes the prohibition on Qualifying Investor...

Ireland's Central Bank has removed the long-standing prohibition on QIAIFs providing third-party guarantees, fundamentally changing how Irish funds can participate in subscription line financings and other lending structures. This regulatory shift eliminates the need for complex cascading pledge arrangements that have historically been required for master-feeder and other fund family transactions.

On 20 July, the European Commission announced political agreement between the European Parliament and the European Council on proposed amendments to the EU's Alternative Investment Fund Managers...

Welcome to the April 2023 edition of our Asset Management & Investment Funds Update.

ILP: the ILP is a regulated limited partnership structure used as a structuring solution for private equity strategies and an alternative to the Luxembourg SCSp

The Central Bank of Ireland (Central Bank) has clarified the restrictions on Irish Qualifying Investor Alternative Investment Funds...

The most common category of Irish Fund subject to the Alternative Investment Fund Managers Directive (“AIFMD”), and the fund most used by private capital sponsors, is the Qualifying Investor Alternative Investment Fund (“QIAIF”). A QIAIF is subject to the Central Bank of Ireland’s (“CBI”) AIF Rulebook.

Overall, the market outlook for the fund finance industry in 2026 is optimistic. It was a pleasure to connect with industry colleagues (old and new) and discuss the trends, challenges and developments we are seeing in the fund finance market.

On 7 March 2025, the Central Bank published the fiftieth edition of its AIFMD Questions & Answers (Q&A) document. The revised edition provides helpful and timely clarifications relevant to fund finance arrangements...