Ireland: Corporate and Company Law

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

Irish regulations were enacted in July, implementing the two-year deferral of CSRD reporting under the "stop-the-clock" directive. As a consequence, large Irish incorporated companies...

On 26 February 2025, the European Commission published its much-anticipated sustainability omnibus proposal under which it has proposed a significant overhaul...

A derivative action refers to proceedings taken on behalf of a company by a member of that company. The right to issue derivative proceedings is not automatic and instead...

On 28 February 2025, the Central Bank of Ireland (Central Bank) published its second Regulatory & Supervisory Outlook (Report) in which it sets out its perspective on key trends and risks, as well as outlining...

The Central Bank of Ireland ("Central Bank") is proposing to repeal and replace its UCITS regulations to align the Irish domestic regulatory framework with the revised EU rules being introduced in April 2026.

Investment Limited Partnership (ILP): a regulated limited partnership established in Ireland designed specifically to be an investment fund

European Long-Term Investment Funds ("ELTIFs") are regulated EU alternative investment funds ("EU AIFs")...