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Commercial, Corporate and M&A: The European Legal 500 2025

Legislative Update

The Spring Legislation Programme 2026 was published by Government Chief Whip, Mary Butler TD. The lengthy programme includes:

30 bills prioritised for publication,
34 bills prioritised for drafting;
78 additional bills listed under “All Other Legislation”.

The Spring Legislation Programme 2026 outlines the legislative agenda the Government intends to prioritise in the coming parliamentary sessions. This structured programme sets out a comprehensive pipeline of bills that have been approved for publication and priority drafting, reflecting the Government’s strategic focus on infrastructure and technology regulation over the year.

Whilst we continue to monitor the evolving legislation closely and keep you updated as to any further developments as we have them, if you have any queries in respect of any of these updates please do get in touch with your usual Matheson contact to discuss the below Bills.

Legislation for Priority Publication Spring Session 2026

Title of Bill	Purpose of Bill	Status of Bill
Media Regulation Bill	To implement the European Media Freedom Act (EMFA). In particular, the Bill will amend the media merger regime under the Competition Act, establish rules in relation to transparency of state advertising and assign a number of functions required by EMFA, primarily to the media regulator, Coimisiún na Meán.	Heads of Bill approved July 2025.
Broadcasting (Amendment) Bill	To reform the legislative basis for the corporate governance of RTÉ and TG4, including assigning the C&AG as auditor of RTÉ and strengthening the role and duties of the RTÉ board, in line with the recommendations of the Expert Advisory Committee on Governance and Culture in RTÉ. The Bill will also enhance the system of assessing the performance of RTÉ and TG4, and provide for the establishment of a statutory media fund in line with the recommendations of the Future of Media Commission Data.	Heads of Bill approved in April 2025.
Industrial Development (Miscellaneous Provisions) Bill	The primary purpose of the Bill is to amend the Industrial Development Act 1986 to strengthen IDA and Enterprise Ireland’s provision of environmental protection aid grants and consultancy grants and it will also provide that IDA Ireland be permitted to establish jointly owned Designated Activity Companies to develop industrial and commercial property and infrastructure. This Bill also contains unrelated amendments in respect of Enterprise Ireland (re FOI) and the Health and Safety Authority (re terms for board members) and technical enabling amendments to the Dangerous Substances Act 1972 and the Chemicals Act 2008.	Heads of Bill approved in February 2025.
National Cyber Security Bill	The Bill will transpose the EU Directive on measures for a high common level of cybersecurity across the Union into national law. It will incorporate provisions to establish the National Cyber Security Centre on a statutory basis and provide for related matters.	Work is ongoing.

Legislation for Priority Drafting Spring Session 2026

Title of Bill	Purpose of Bill	Status of Bill
EU Deforestation Regulation Bill	To give effect in national law as required to EU Regulation 23/1115	Heads in preparation
The Regulation of Artificial Intelligence Bill	The Bill will give full effect in Ireland to the EU Regulation on Artificial Intelligence, including the establishment of the national AI central office.	Heads in preparation
Co-operative Societies Bill	The proposed legislation aims to place the co-operative model on a more favourable and clearer legal basis, thereby creating a level playing field with companies and encouraging the consideration of the co-operative model as an attractive formation option for entrepreneurs.	Work is ongoing
National Cyber Security Bill	The Bill will transpose the EU Directive on measures for a high common level of cybersecurity across the Union into national law. It will incorporate provisions to establish the National Cyber Security Centre on a statutory basis and provide for related matters.	Work is ongoing.

All Other Legislation Spring Session 2026

Title of Bill	Purpose of Bill	Status of Bill
Miscellaneous Provisions (Registration of Limited Partnerships and Business Names) Bill	This Bill will reform the Limited Partnerships Act 1907 and the Registration of Business Names Act 1963, strengthening Ireland’s regulatory framework and the transparency of Limited Partnerships.	Heads of Bill approved in July 2024.

Companies Act 2014 Updates

The Department of Enterprise, Tourism and Employment has recently moved to amend the Companies Act 2014 (and related legislation) by launching a public consultation on proposed changes as to how a company records and allows access to directors’ and secretaries’ residential addresses.

Currently, companies are required to maintain a Register of Directors and Secretaries that includes each officer’s usual residential address and this information is publicly accessible once filed with the Companies Registration Office (“CRO”) (with limited exceptions in safety-related cases where an application is made and supported by An Garda Síochána for the company’s registered office address to be used). The proposal, based off recommendations from the Company Law Review Group, would allow directors and secretaries to provide an alternative contact address located in the State, rather than their home address, for publication on the company’s Register of Directors and Secretaries (and Register of Members where applicable) and on the CRO Register. The aim of such amendments is to balance corporate transparency with privacy and safety concerns for individuals within a company. The consultation closed on 19 December 2025 and amendments to the Companies Act 2014 (and related legislation) are expected during 2026. The changes would not be retrospective.

Separately, it is also anticipated that the remaining provisions of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 will be commenced this year, including amendments to the Companies Act which will require delivery to the CRO of Summary Approval Procedure declarations in prescribed form. We will keep you updated on the commencement of these provisions.

CSRD and CS3D Update

In December, the European Parliament and the Council of the European Union (the “Council”) agreed on amendments to the EU’s sustainability reporting and due diligence rules. Following intense negotiations among EU lawmakers, the new agreed law will streamline the scope and obligations of the Corporate Sustainability Reporting Directive (“CSRD”) and the Corporate Sustainability Due Diligence Directive (“CS3D”). The final approval of the Council is required before the changes become law, but this is expected to follow in early 2026. EU Member States will then have 12 months to transpose the changes to the CSRD into national laws and until July 2028 to transpose the changes to the CS3D.

To read about these developments, the key agreed changes to sustainability reporting and due diligence rules and the next steps for companies, you can read more here.

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