Europe: Corporate/Commercial Law

Ireland's EU Council Presidency has unveiled an ambitious programme centred on three interconnected priorities: competitiveness, values, and security. The agenda spans critical legislative files across financial services, technology, energy, and industrial policy, while positioning simplification and resilience as cross-cutting themes that will shape policy choices across all Council formations.

Ireland is raising the financial thresholds for mandatory merger control notifications from July 2026, increasing the combined Irish turnover requirement from €60 million to €100 million and the individual turnover threshold from €10 million to €15 million. This change follows recommendations from the Competition and Consumer Protection Commission and a public consultation process, with significant implications for transaction notification requirements and regulatory oversight.

Turkey has introduced a comprehensive new regulation restructuring occupational health and safety training requirements for employees, significantly expanding employer obligations and introducing stricter compliance measures.

Bär & Karrer, a Swiss law firm, provides comprehensive legal and business solutions. Contact their Zurich office for expert assistance with legal advice, business inquiries, and professional services tailored to your needs.

Experience drives understanding. Proximity builds trust. Shared environments spark action. This is as true for charities as it is for conservation. Small charities are under pressure: demonstrate value, navigate compliance, and secure funding – all with limited capacity.

What ultimately determines whether a compliance programme succeeds or fails? Most professionals would point to effective controls, robust governance, adequate resources, regulatory expertise, or technological sophistication. All of these are important.

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

The EU's Artificial Intelligence Act came into force in August 2024, establishing a comprehensive regulatory framework for AI systems with extraterritorial reach similar to GDPR. Gibraltar businesses must assess whether their AI operations trigger Market, Use, or Output Jurisdiction under the Act, while navigating existing data protection obligations that already govern AI deployment in the territory.

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

When drafting or updating your Will, understanding the financial and tax implications can significantly impact how your estate is distributed. From inheritance tax calculations and residence nil rate bands to charitable...

Protectors of discretionary trusts sometimes find themselves in the unfortunate position of being asked by a beneficiary, or class of beneficiaries, to resign for reasons that are not always justified.

Equity incentive plans provide businesses with an effective mechanism to attract, motivate, and retain high-performing employees while aligning their interests with those of shareholders and continue to be an important component of modern remuneration strategies.