European Union: Inward/ Foreign Investment

European economies face unprecedented pressure from geopolitical tensions and the need to accelerate growth in critical industries like defense and emerging technologies. This comprehensive analysis examines how EU regulation functions both as a constraint on transaction execution and as a strategic instrument of industrial policy, exploring the evolving regulatory landscape shaping foreign direct investment and M&A activity.

The tax reform that came into effect in January exemplifies how legal change can simplify, clarify, and enhance certainty without fundamentally altering the system. The reform addressed key areas where uncertainty had previously existed, particularly in relation to corporate tax treatment and compliance expectations, providing clarity on grey areas that could create doubt for companies operating on the island. Rather than overhauling the entire tax system, the reform focuses on certainty and reliability.

Approximately 95% of foreign investments in Poland are carried out as LLC's. The popularity of this business structure and investment form in Poland is certainly due to the limited liability it provides to shareholders. However, this is not the only reason.

On March 4, 2026, the European Commission proposed the Industrial Accelerator Act (IAA), a draft regulation that aims to reverse the decline of the EU’s manufacturing sector while supporting the adoption of cleaner technologies.

The European Commission’s proposal for an Industrial Accelerator Act is intended to strengthen the EU’s industrial competitiveness, stimulate decarbonisation, and reduce strategic supply-chain dependencies.

Since the entry into force of the Dutch Competition Act in 1998, the Netherlands has maintained a national merger control regime that applies to concentrations...

The French Foreign Direct Investment (FDI) Bureau confirmed in 2025 the trends observed in 2024, notably a continued increase in the number of notifications...

The European Commission published Guidelines on Regulation (EU) 2022/2560 on foreign subsidies distorting the internal market.

On 6 January 2025, the Screening of Third Country Transactions Act 2023 ("Act") entered into full force in Ireland, resulting in a new regime requiring mandatory screening...