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Changes to company law

Updated to June 2026

EU Inc (also the 28th regime)-a proposed new EU simplified companies’ regime

Following consultation in 2025 to which the Institute responded, in March 2026 Ireland’s EU Commissioner Michael McGrath introduced a draft EU Regulation for a proposed pan-European incorporation regime designed to simplify how companies are set up, governed and scaled across the EU. The Institute supports EU Inc./28th Regime and please click the link for some further information and the Institute’s easy to use factsheet on EU Inc. Readers will find links here to  the EU 28TH Regime proposal and the Annex to the EU 28th Regime proposal. The Annex contains the minimum content of the articles of association of an EU Inc. Company.

Proposals of the General Scheme for Limited Partnerships and Business Names Bill 2024

The heads of the General Scheme of the Registration of Limited Partnerships and Business Names Bill 2024 was published in July 2024. The General Scheme is accompanied by a Regulatory Impact Analysis.  The General Scheme proposes to repeal and replace the Limited Partnerships Act 1907 and the Registration of Business Names Act 1963. Subsequently, in August 2024 government approval was secured to commence drafting of the Miscellaneous Provisions (Registration of Limited Partnerships and Business Names) Bill. The proposed Bill would repeal and replace the Limited Partnerships Act 1907 and the Registration of Business Names Act 1963. Both Acts require updating to provide for modern business practices for those engaged in business using a business name or the limited partnership model.  

The latest Government Legislation Programme Summer 2026 states that work is ongoing on this draft legislation.

Please click here for an article by law firm Pinsent Masons LLP, an article by law firm Addleshaw Goddard LLP and an article by KPMG Law LLP on the proposals.

Consultation on access to the usual residential addresses of company Directors and Secretaries

The Department of Enterprise, Tourism and Employment (DETE) consulted in 2025 on proposed changes to the Companies Act 2014 in relation to access to the usual residential addresses of company Directors and Secretaries. The Institute responded to the consultation .The Institute welcomed the proposed changes in relation to directors’ addresses and understands that the changes will generally be welcomed by the company secretarial community. Similar proposed changes are suggested in the drafting of the Co-Operative Societies Bill and the Registration of Limited Partnership and Business Names Bill. Progress on both these pieces of draft legislation is awaited and hopefully will be advanced by the Government in 2026.

These pages are provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.

Chartered Accountants Ireland can accept no responsibility for the content on any site that is linked to/from the Institute website. Links are provided in good faith for the potential support of members and students.

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