European Union: Fund Management/ REITs

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.
Article
Fund Management Company Delegation: Action Required
The Central Bank of Ireland has completed its comprehensive review of delegation practices across the Irish funds sector, examining how fund management companies oversee delegated activities while maintaining regulatory compliance. Through detailed surveys and onsite inspections, the regulator assessed governance frameworks, risk management controls, and data capabilities, identifying both strengths and areas requiring immediate improvement by year-end 2026.
Ireland Finance
WF
William Fry
Article
Funds Focus – July 26
This July 2026 edition of Funds Focus examines critical regulatory developments affecting asset management and investment funds, including new CBI UCITS Regulations, ESMA's risk management supervision initiative, and the EU Retail Investment Strategy updates. The briefing provides fund managers with essential compliance deadlines, regulatory changes, and supervisory actions that will shape the investment funds landscape in the coming months.
Ireland Finance
WF
William Fry
Article
Ireland Consults On Reform Of Limited Partnership Framework
The Department of Enterprise, Tourism and Employment has launched a public consultation on targeted reforms to Ireland's limited partnership regime, seeking views on measures to modernise a legislative framework still largely governed by the Limited Partnerships Act 1907. The proposals aim to increase the maximum number of partners from 20 to 149, introduce a statutory whitelist of permitted activities for limited partners, and provide greater flexibility regarding capital contributions.
Ireland Finance
AC
Arthur Cox
Article
ESG Ratings Regulation: Key Considerations For EU Fund Managers
The EU's new ESG Ratings Regulation creates significant compliance obligations for fund managers who use, reference, or communicate ESG ratings to investors. Understanding how to distinguish between internal ESG assessment tools and regulated ESG ratings, verify provider authorization status, and update investor-facing materials with required disclosures is now essential for AIFMs and UCITS management companies operating in the European market.
Ireland Commercial
W
Walkers
Article
Private Debt Financing: Why The First Impression Is Also The Last Chance
Private debt financing requires more than a strong project—it demands precise, credible documentation that answers fund analysts' critical questions upfront. This analysis examines how professional Information Memoranda, strategic fund identification, and transparent risk presentation determine whether well-conceived real estate, renewable energy, and growth ventures secure capital or lose their only opportunity to make a first impression.
Cyprus Finance
MK
Michael Kyprianou Law Firm
Article
Luxembourg Private Funds Organised As Companies: How To Make Them Fit For Purpose
Luxembourg's partnership limited by shares (SCA) offers private fund managers a compelling corporate alternative to the special limited partnership structure, particularly for EU family offices and high-net-worth individuals. When combined with the RAIF regime, this vehicle achieves tax neutrality while maintaining the corporate governance framework that certain investors prefer. The SCA-RAIF structure addresses key legal and tax considerations while providing flexibility for secondary strategies, fund-of-f
Luxembourg Finance
LL
Loyens & Loeff
Article
Temporary Relief For FBIs Affected By Dutch Tax Classification Reforms
The Netherlands has introduced new tax classification rules for investment entities, creating potential compliance challenges for fiscal investment institutions (FBIs) regarding profit distribution and financing limitations. A temporary seven-year approval now allows FBIs to maintain their previous treatment of certain interests that became transparent under the 2025 reforms, providing crucial relief for existing fund structures.
Netherlands Tax
LL
Loyens & Loeff
Article
Risk-based Approach : Key Updates
The Anti-Money Laundering Regulation (AMLR) introduces a more structured framework for risk assessment while maintaining the Risk-Based Approach at its core. Enhanced Due Diligence requirements now extend to high-net-worth individuals and residence-by-investment schemes, while Simplified Due Diligence faces stricter conditions. The regulation provides EU-wide clarity on politically exposed persons (PEPs) and establishes harmonised risk factors across member states.
Luxembourg Commercial
CL
CMS Luxembourg
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