Jurisdiction(s):
Ireland

Irish asset management and funds: 2025–2026 compliance deadlines and regulatory updates—AIFMD II, Benchmarks Regulation, SFDR, ESG ratings, CBI consultations, Funds Review 2030, Budget 2026 tax and AML changes

Published on: 27 October 2025

Published by a LexisNexis Ireland - Banking & Financial Services expert

Legal News

Article summary

Asset Management & Investment Funds: Irish practice developments—October 2025

Some annual compliance deadlines

31 December 2025—individual accountability framework: Regulated Financial Service Providers (RFSPs) should deliver suitable, continuing training so individuals fully understand their responsibilities regarding the Conduct Standards and precisely what is required within their roles. Firms should be able to demonstrate that each person has completed the relevant training and keep records up to date.
31 December 2025—corporate governance: By year-end, complete the 2025 evaluations of board and individual director performance, and the schedule of matters reserved to the board. A formal, documented review, including an appraisal of the chairperson, must take place once every three years. At least annually, assess directors’ time commitments and confirmation of other directorships, adherence to procedures for managing conflicts of interest, and the terms of reference of any board committees.
31 December 2025—anti-money laundering/combatting the financing of terrorism (AML/CFT): Designated persons should provide their boards with training on the law relating to AML/CFT each year (and at other appropriate times). The annual review of AML/CFT policies, including AML/CFT business risk assessments should

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