Ireland: Corporate and Company Law

On 4 December 2025, the European Commission published its much-anticipated market integration package (Proposal).

The European Commission (EC) has published its much-anticipated Market Integration and Supervision Package on 4 December 2025.

The NIS2 Directive ("NIS2"), building on the foundations of the original NIS Directive introduced in 2016, is aimed at enhancing and further harmonising the EU's cybersecurity framework.

This recovery follows a difficult second quarter when funding fell to €112.6m, its lowest level in a decade.

The European Parliament has adopted its negotiating position on the Commission's Omnibus I proposal amending the Corporate Sustainability Reporting Directive (CSRD)...

In this latest edition of the Walkers ESG newsletter, we identify a number of key highlights from European legislative and regulatory developments and advances in the global sustainable finance framework more broadly.

A UCITS management company must be appointed in respect of all Irish UCITS.

The Board of Directors ("Board") has collective responsibility for managing the organisation, including setting out and overseeing the successful implementation of the organisation's strategy.

A UCITS may be established in Ireland as a single fund or as an umbrella fund comprising one or more sub-funds, each with a different investment objective and policy. UCITS are typically established as umbrella funds and the segregation of liability between sub-funds is achieved either by law (as is the case for an investment company or ICAV) or by contract. Each sub-fund may comprise different classes of units or shares. Typically, classes of units or shares are issued to allow for different fee arrangemen