Auto-enrolment: Minimum standards for exempt employment now published

Jan 2026

article

New minimum standards for pension schemes to qualify as exempt from MyFutureFund take effect 1 Jan 2026. Many existing plans will qualify, but employers with low or basic‑pay‑only contributions may need updates. NAERSA will focus on support over penalties.

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The Foreign Subsidies Regulation. European Commission publishes guidelines on the Foreign Subsidies Regulation.

Jan 2026

article

The Guidelines provide greater clarity for companies operating, investing or bidding for public contracts in the EU who are in receipt of support from non EU countries.

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Password protected – Supreme Court clarifies boundaries of privilege against self-incrimination where access to digital devices is compelled

Jan 2026

article

The Supreme Court has ruled on whether compelled passwords breach the privilege against self-incrimination. The judgment reshapes the balance between digital privacy and investigative powers.

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Consumer law consultation process: Could new direct fining powers for the CCPC be imminent?

Jan 2026

article

In this article, we discuss the public consultation on proposed changes to Irish consumer law which would see the introduction of administrative financial sanctions for the CCPC for breaches of consumer law.

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Employment Law in 2026: What’s on the horizon?

Jan 2026

article

2025 was a remarkably busy year on the employment law front, and there is no doubt that trend is set to continue into 2026, with important developments in employment law on the horizon.

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Comparable UK trade marks: if you don’t use them, you could lose them!

Jan 2026

article

From 1 January 2026, Comparable UK trade marks cloned from EUTMs at Brexit but not genuinely used in the UK for five years are vulnerable to non use revocation and cannot be enforced or relied upon in proceedings.

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Civil Reform on the horizon: General Scheme of Civil Reform Bill published

Jan 2026

Article

The publication of the General Scheme of the Civil Reform Bill 2025 (the General Scheme) on 6 January 2026 brings significant and long-awaited momentum to civil reform in Ireland.

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Ireland: Competition law, merger control and FDI screening - looking ahead to 2026 and highlights in 2025

Jan 2026

article

This insight outlines what we think will be the main competition law, merger control and FDI developments in Ireland in 2026, and a summary of the main highlights in Ireland in 2025.

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Carbon Border Adjustment Mechanism: What importers need to know for 2026

Dec 2025

article

From 1 January 2026, the EU’s Carbon Border Adjustment Mechanism (CBAM) will fully apply to imports of certain carbon-intensive goods, including cement, steel, aluminium, fertilisers, hydrogen and electricity.

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CSRD and CSDDD amendments. What do businesses need to know?

Dec 2025

publication

Negotiations on the substantive amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) have recently concluded.

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