Sanctions, export controls and foreign investment restrictions are evolving rapidly, often with immediate impact on transactions, supply chains and market access.

Organisations are being forced to reassess who they trade with, where they operate and how they structure deals.

We help clients stay ahead of regulatory shocks, manage cross-border risk and act with confidence in an uncertain global environment by drawing on our experience across sanctions, trade, corporate and tax.

A note on Ireland’s investment screening regime: since 6 January 2025, foreign acquisitions of Irish targets active in sensitive sectors including critical infrastructure, cybersecurity, dual-use technologies and critical inputs are subject to mandatory notification and clearance under the Screening of Third Country Transactions Act 2023. The regime applies broadly, including to investors from the US, the UK and Canada, and imposes a standstill obligation meaning deals must be notified and cleared before completion. The regime will catch more transactions than most parties expect. We advise clients on all aspects of the regime, from notification obligations and filing strategy through to managing the ministerial review process.

Our Expertise:

• Sanctions
• Export controls
• Trade and tariffs and customs
• Business continuity (including consumables and fleet management)
• Ireland FDI screening — notification strategy and ministerial clearance
• Supply chain restructuring in response to sanctions and tariff change

Our Team:

• Niall Collins, Kate McKenna, Calum Warren and Simon Shinkwin – Competition and Regulation
• Matthew Broadstock and Dara Higgins – Tax, Customs and Trade
• Garret Farrelly; Conor Blennerhasset; Owen Collins and Mary Liz O’Mahony – Energy, Infrastructure and Construction
• Susanne McMenamin and Susan Carroll Chrysostomou – Corporate M&A and Corporate Governance

Related Topics:

Arbitration and ADR; Asset Management; Competition and Regulation; Corporate Governance; Corporate M&A; Disputes and Investigations; Energy, Infrastructure and Construction; Financial Institutions Group

Regulatory expectations around data protection, incident reporting and infrastructure security are intensifying, while the threat landscape continues to evolve in scale and sophistication.

A single incident can trigger legal exposure, operational disruption and reputational damage.

We support clients in strengthening their resilience before issues arise and responding with speed and coordination when they do. We bring together legal, regulatory and strategic advice to help protect physical and virtual operations, data and manage stakeholder trust.

Two pieces of EU legislation have fundamentally changed what is required of organisations in this space.

• The EU’s NIS2 Directive significantly expands the scope of entities subject to cybersecurity obligations and introduces stricter incident reporting requirements across sectors from energy and transport to health, digital infrastructure and financial services. Ireland has yet to transpose NIS2 into national law as the National Cybersecurity Act, and organisations should not wait for that transposition before assessing their compliance position.
• The Digital Operational Resilience Act (“DORA“), which has been in application since 17 January 2025, imposes detailed ICT risk management, incident reporting, resilience testing and third-party risk management obligations on a wide range of financial entities regulated by the Central Bank of Ireland.

AI is creating a new set of legal and governance questions that organisations in cyber-sensitive sectors cannot ignore. The EU AI Act’s provisions on high-risk AI system including those used in critical infrastructure, financial services and law enforcement contexts introduce new governance, transparency and accountability obligations. We advise clients operating in these sectors on the legal and regulatory implications of AI deployment, covering risk classification, internal governance, regulatory obligations and the duties of boards and senior management.

Our Expertise:

• Cyber incident response (legal and reputational containment);
• Regulatory compliance (GDPR, NIS2-type regimes, sector-specific frameworks);
• Drafting and testing cyber resilience and response plans;
• Physical infrastructure and operational technology security;
• Board advisory on governance, accountability and personal liability; and
• AI governance and regulatory compliance in security-critical sectors.

Our Team:

• Marie McGinley; Sarah Jayne Hanna, Davinia Brennan – Technology and Innovation
• Michael Byrne; Connor Cassidy – Technology Disputes
• Garret Farrelly; Conor Blennerhasset; Owen Collins; Mary Liz Mahony – Energy, Infrastructure and Construction

Related Topics:

Technology and Innovation; Data Protection, Privacy and Cyber Security; Disputes and Investigations

Growing government investment, EU‑level funding programmes and increased defence and resilience procurement are creating significant opportunities.

The European Defence Industrial Strategy (“EDIS“), adopted by the European Commission in March 2024, and the European Defence Industry Programme (“EDIP“), which carries a budget of €1.5 billion for the 2025–2027 period, are reshaping the procurement, funding and investment landscape for businesses with defence and security capabilities. But the compliance expectations and regulatory scrutiny that come with this territory have also grown.

Procurement rules are complex, timelines are demanding, and compliance expectations are rigorous.

We guide clients through public sector engagement, including advising with bid strategy and contract structure, supporting applications for funding, and helping to navigate the regulatory complexity that accompanies work in this sector.  Our focus is on helping clients as they seek to maintain effective working relationships with government bodies and other key stakeholders.

Our Expertise:

• Customs and trade, including dual-use goods;
• Accessing defence and public security contracts;
• Navigating complex procurement regimes, including EU framework programmes;
• Compliance with national security requirements;
• Working with governments and other contractors;
• Bid strategy and procurement process support;
• Structuring consortia and joint ventures;
• Navigating security clearance and eligibility requirements;
• Dispute resolution in public procurement; and
• Accessing EDIS and EDIP funding — eligibility, application and compliance.

Our Team:

• Niall Collins, Kate McKenna, Calum Warren and Simon Shinkwin – Competition and Regulation
• Matthew Broadstock and Dara Higgins – Tax, Customs and Trade

Related Topics:

Aviation Finance and Transportation; Competition and Regulation; Corporate M&A; Customs and Trade; Disputes and Investigations; Tax; and Technology and Innovation

Transactions or investments that would previously have been routine are now subject to review, delay or intervention, particularly where sensitive sectors, data or foreign investment are involved.

Ireland’s foreign investment screening regime, which came into full force on 6 January 2025 under the Screening of Third Country Transactions Act 2023, adds a new layer of complexity for transactions with an Irish element. The regime applies to foreign acquisitions of Irish targets active in broadly defined sensitive sectors, including critical infrastructure, cybersecurity, dual-use technologies and critical inputs and imposes a mandatory notification and standstill obligation. The regime will catch more transactions than most parties expect. Parties to transactions with an Irish element should consider their obligations under the regime at the earliest stage of deal planning.

The Industrial Development (Amendment) and Miscellaneous Provisions Bill 2026, currently at Committee Stage in Dáil Éireann, will, once enacted, remove the requirement for IDA Ireland and Enterprise Ireland to obtain Government approval before engaging in or promoting activity of a primarily military relevance. Its removal will enable both agencies to support defence, security and resilience enterprises on the same footing as other sectors, subject to existing regulatory controls. This is an important development for clients operating in, or considering investment in, the defence, security and resilience space in Ireland.

We help clients anticipate and manage these risks early so that deals and investment decisions can proceed with confidence.

From structuring and due diligence through to clearance and execution, we bring a commercially focused approach that keeps matters on track while protecting commercial objectives.

Our Expertise: 

• Mergers and acquisitions in security-sensitive sectors;
• Funds;
• Financial crime and markets compliance;
• Tax / tariffs;
• ESG obligations intersecting with resilience and security themes. Including regulatory scrutiny, investor expectations and supply chain due diligence requirements;
• Inward investment – Ireland continues to attract some of the world’s largest organisations to establish operations here;
• Ireland FDI screening including notification, strategy and ministerial clearance; and
• Foreign investment and national security review in other jurisdictions.

Our Team:

• Brian McCloskey – Corporate M&A
• Niall Collins, Kate McKenna, Calum Warren and Simon Shinkwin – Competition and Regulation
• Pat English and Emma Doherty – International Business Group
• Joe Beashel – Financial Institutions Group
• Stuart Kennedy – Finance and Capital Markets
• Tara Doyle – Asset Management and Investment Funds

Related Topics: 

Asset Management; Competition and Regulation; Corporate M&A; Disputes and Investigations; Financial Services Litigation; Finance and Capital Markets; Private Capital;  Tax

Businesses face increasing legal and regulatory complexity around remote and cross-border working arrangements, the protection of sensitive roles and information, and the management of employees who hold, or are required to hold, security clearances or access rights.

These issues are particularly pressing in regulated sectors, defence supply chains and businesses operating across multiple jurisdictions. We help clients manage these challenges in a way that supports operational continuity and legal compliance.

From managing sensitive employee issues and investigations, to advising on the movement of, talent to / from Ireland on short, medium or long term arrangements, we provide clear, commercially grounded that enables organisations to operate with confidence.

Our Expertise:

• Global mobility, including inbound and outbound movement of employees;
• Managing security clearance requirements and sensitive role designations;
• Internal investigations involving employees in regulated or security-critical positions;
• Advising on confidentiality obligations, information security and restrictive covenants;
• Cross-border workforce restructuring in the context of geopolitical or regulatory change; and
• Compliance with sector-specific employment obligations in defence and regulated industries.

Our Team: 

• Bryan Dunne; Ailbhe Dennehy; Geraldine Carr; Alice Duffy; Rachel Barry – Employment, Pensions and Benefits
• Vahan Tchrakian; Aidan Fahy; Barry McGettrick – Employment and Incentives Tax
• Marie McGinley; Sarah Jayne Hanna, Davinia Brennan – Technology and Innovation

Related Services: 

Employee and Incentives Tax; Employment, Pensions and Benefits; Global Mobility