The new exemption, once enacted, will apply to relevant distributions made on or after 1 January 2026.
TaxIn the fourth and final part of our ESG research report series, we focus on ESG due diligence in the context of corporate and M&A transactions, including key questions corporate Ireland should ask to understand the ESG risks their businesses and business partners face.
Corporate & M&AOn 14 October 2025, the European Commission fined Gucci, Chloé and Loewe over €157m for engaging in illegal resale price maintenance.
EU, Competition & ProcurementThere has long been uncertainty on the application of VAT to transfer pricing related adjustments
TaxLegal privilege is the entitlement of a party to refuse to disclose documents to another party, often in the context of a dispute, including before the Tax Appeals Commission (TAC).
DisputesThe Environment (Miscellaneous Provisions) Bill 2025 is currently progressing through the legislative process and aims to streamline EPA licensing systems.
Environmental & PlanningWe have highlighted some of the key changes outlined in today’s announcement. We will continue to monitor to see how these changes are implemented in the Finance Bill, which is due to be published next week. The Finance Bill may itself bring further changes.
TaxOn 30 September 2025, the European Commission announced that it had conducted “unannounced inspections”, dawn raids, on the premises of a company active in the vaccines sector.
EU, Competition & ProcurementThe European Commission has clarified that sustainability-driven cooperation agreements, such as joint decarbonisation in ports, can comply with EU competition law if certain safeguards are followed.
ESG & SustainabilityIreland’s new Action Plan promotes modern construction methods to reduce waste and boost sustainability, supporting a shift to a circular economy in the building sector.
ConstructionFrom August 2026, the new EU rules require all packaging to be more recyclable, clearly labelled, and responsibly managed to cut waste.
Environmental & PlanningThe EU plans to delay battery due diligence rules to August 2027, narrow their scope to larger companies only, and introduce exemptions and simplifications for smaller businesses.
Corporate Advisory & Company Law
