European Union: Finance and Banking

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

On 5 May 2026, the Central Bank of Ireland (“CBI”) finalised its comprehensive updates and enhancements to Ireland’s regulatory framework for alternative investment funds (“AIFs”), including removing...

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.

Ireland launches its ambitious 2026-2030 financial services strategy, outlining 31 key actions and 36 performance indicators designed to strengthen the country's position as a global international financial services centre. The strategy focuses on maintaining competitiveness, scaling capacity, leveraging digital transformation, and developing stronger links with domestic businesses across aviation finance, insurance, banking, and capital markets sectors.

Over the years, Malta has established itself not only as one of Europe’s leading yacht registries, but also as a sophisticated jurisdiction for yacht financing and security structures.

From January 2027, non-EU credit institutions providing core banking services to Irish aviation borrowers must navigate new Article 21c requirements under CRD VI. This guidance examines transaction-level analysis...

Non-resident property owners in Cyprus can complete sales remotely through proper legal representation, but success depends on coordinating title verification, mortgage releases, tax clearances, and completion documents before contractual commitments are made. What specific steps must sellers living abroad take to ensure their Cyprus property transaction proceeds smoothly without requiring their physical presence at every stage?

Syndicated financing allows borrowers to access capital beyond what a single lender can provide by distributing risk across multiple parties. In the Netherlands, a parallel debt mechanism addresses legal uncertainties around security interests, enabling a security agent to hold collateral on behalf of all lenders while maintaining clear enforcement rights.

Purchasing immovable property in Cyprus involves considerably more than transferring ownership from seller to buyer. Rights and obligations affecting the property may already exist and, in certain circumstances, continue to bind it even after the transaction has been completed. Among the most significant issues encountered during property transactions are encumbrances registered against the property—mortgages, court memos, prohibitions, easements and other registrable interests that may affect a prope

The Department of Enterprise, Tourism and Employment has launched a public consultation on targeted reforms to the Limited Partnerships Act 1907, proposing changes that could significantly impact Ireland's private funds landscape. The consultation addresses three key areas: increasing the maximum number of partners from 20 to 149, introducing a statutory whitelist of permitted activities for limited partners, and allowing greater flexibility regarding capital contributions and withdrawals.

From 11 January 2027, non-EU banks and significant investment firms must establish licensed branches in each EU Member State where they provide core banking services, or operate through authorized EU entities. Ireland has implemented CRD VI's Article 21c requirements through faithful transposition, introducing a third-country branch regime that affects cross-border lending involving Irish companies, with important exemptions including reverse solicitation that may enable continued market participation.

Explore a comprehensive collection of financial sector publications covering banking, capital markets, pensions, insurance, taxation, funds, asset management, and private wealth management. Access annual reports, benchmarking studies, and industry analyses from Malta's financial services sector spanning 2023-2026.