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Investment Funds and fund management companies


This subtopic contains the following guidance:

  1. •

    Practice Note: Hedge funds—Ireland—Q&A guide is a jurisdiction-specific Q&A guide to hedge funds in Ireland published as part of the Lexology Getting the Deal Through series by Law Business Research

  2. •

    Practice Note: Ireland—Section 110 companies—use and associated tax

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Latest Ireland - Banking & Financial Services News

Ireland—CBI warns of economic risks from US trade policy shifts

The Central Bank of Ireland's Quarterly Bulletin 2025:2, released on 19 June 2025, forecasts Modified Domestic Demand growth of 2% for 2025, down from previous estimates due to US trade policy uncertainty. The report highlights risks to Ireland's public finances from reliance on corporation tax from multinational enterprises (MNEs), warning of a potential 4% national income deficit by 2030 if corporation tax revenues decline. The bank reports Q1 2025 saw pharmaceutical exports to the US surge 64% year-on-year, while employment grew 3.3% with unemployment at 4.3%.

ESMA launches selection process for shares and ETFs CTP

The European Securities and Markets Authority (ESMA) has launched the first selection procedure for a Consolidated Tape Provider (CTP) for shares and exchange-traded funds (ETFs). The CTP will consolidate pre- and post-trade data from trading venues into a single, continuous electronic stream with the aim of enhancing market transparency and efficiency, supporting better-informed decision-making and contributing to the Savings and Investment Union. Interested entities must register and submit their requests to participate by 25 July 2025. The selection will be based on criteria outlined in the regulated technical standards (RTS) adopted by the European Commission on 12 June 2025. The successful applicant will be appointed for a five-year term, subject to ESMA authorisation and supervision, with a final decision expected by the end of 2025.

ESMA publishes statement on supervision of sustainability reporting under ESRS

The European Securities and Markets Authority (ESMA) has published a public statement on supervising sustainability reporting under the European Sustainability Reporting Standards (ESRS). Against the backdrop of uncertainty arising from the first ESRS application, uneven transposition of the Corporate Sustainability Reporting Directive (CSRD) and the Omnibus legislative proposals, and resulting questions about the approach to supervising sustainability reporting by national competent authorities (NCAs), the statement reaffirms NCAs’ and ESMA’s ongoing commitment to promoting transparent sustainability reporting. This includes efforts to mitigate greenwashing risks while also ensuring that measures applicable to issuers are proportionate.

MiCA—ESMA publishes Q&A on the shared order book model

The European Securities and Markets Authority (ESMA) has published a new Q&A on the non-compliance of the shared order book model with the Markets in Cryptoassets Regulation (Regulation (EU) 2023/1114) (MiCA), clarifying that when such a model involves non-EU trading platforms it breaches the authorisation requirements under MiCA.

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