European Union: Corporate Governance

The Law of 5 May 2026 has been published in the Luxembourg Official Journal introducing amendments to the Luxembourg financial sector supervisory framework (Law).

The company secretary in Cyprus serves as a mandatory officer for private limited liability companies, functioning as far more than an administrative role. This position bridges corporate governance, regulatory compliance, and operational efficiency, maintaining statutory frameworks while supporting directors in ensuring corporate actions are properly executed and recorded.

The European Union Intellectual Property Office and the European Investment Fund have launched a groundbreaking initiative to help EU businesses unlock the financial value of their intellectual property assets. Through a new Memorandum of Understanding, these institutions aim to address longstanding barriers that prevent innovative European companies from using their IP rights as collateral to access financing, potentially opening alternative funding routes beyond traditional equity and venture debt options

When shareholders' agreements conflict with a company's Memorandum and Articles of Association under Maltese law, the legal consequences may surprise many stakeholders.

The long‑anticipated Irish implementing measures for Directive (EU) 2024/927 (known as “AIFMD II” or “UCITS VI”) have now been published, with the making of the implementing...

This May 2026 edition of Funds Focus examines critical regulatory developments affecting asset management and investment funds, including Ireland's implementation of AIFMD II legislation and the Central Bank of Ireland's latest guidance on board effectiveness and liquidity management tools. The update also covers significant enforcement actions and European regulatory harmonization efforts that will shape fund management practices in the coming months.

The Court of Justice of the European Union examines whether notifying someone of their inclusion on an insider list, coupled with a trading prohibition, constitutes inside information under the Market Abuse Regulation. This landmark case explores the boundaries between procedural communications and legally significant disclosures that could impact investment decisions.

Cyprus remains one of the most established company formation jurisdictions within the European Union for clients who require a credible, practical and legally recognisable corporate base. Its appeal does not depend on a single headline feature.

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.