This Practice Note provides an overview of breach of contract and the remedies available following a breach. It considers what may amount to a breach of contract, how the courts approach that assessment with reference to contractual interpretation of the parties’ obligations, the remedies for breach and the use of clauses to limit resulting liability and/or compensation. It also considers whether a claim for breach of contract be brought and how to claim late payment interest. This Practice Note does not deal with payment disputes in construction contracts which are governed by the Construction Contracts Act 2013 (Ireland). For guidance on contract law generally, see Practice Note: Ireland—Contract law essentials. Breach of contract A breach of contract occurs where one party (‘the defaulting party’) fails or refuses to comply with or perform their duties or obligations under the relevant contract, either in whole or in part, when the time for performance has fallen due, or where the performance was defective. The other party to the contract (‘the innocent party’) will then be able

General This policy has been drafted for compliance with the provisions of SI 336/2011 (IRL), the European Communities (Electronic Communications Networks and Services) (Privacy and Electronic Communications) Regulations 2011 (Ireland) (the ePrivacy Regulations (IRL)), which implements EU Directive 2002/58/EC (as amended by 2009/136/EC) (the ePrivacy Directive) in Irish law. It is drafted for use on websites which are not likely to be accessed by children (those under the age of 18) or other groups likely to need particular assistance in understanding the information presented. Additional consideration should be given to the presentation and phrasing of any cookie policy likely to be accessed by children (depending on their age and other characteristics) or by other groups who may need additional assistance. Please refer to the DPC’s Fundamentals for a Child-orientated Approach to Data Processing for further guidance on interfaces aimed at children. The purpose of a cookie policy is to provide detailed information on cookies which is required by law or as a matter of best practice. A cookie policy must reflect the true use of cookies

This Practice Note examines the law on the use of cookies and similar technologies in Ireland, and covers the following: • types of cookies and similar tracking technologies • SI No 336/2011 European Communities (Electronic Communications Networks and Services) (Privacy and Electronic Communications) Regulations 2011 (Ireland) SI No 336/2011 (IRL) (the ePrivacy Regulations (IRL)) and cookies • responsibility for compliance • consent • clear and comprehensive information • exemptions • Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (EU GDPR) and cookies • territorial scope • intranets • sanctions and enforcement • cookie audits • reform • resources and guidance Cookies are small text data files stored on a user’s device, such as a computer, smartphone or tablet. They allow an online service to recognise an individual user, and to store and recall certain information about them such as login

The Corporate Enforcement Authority has welcomed the passage of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 through both Houses of the Oireachtas. The President will sign the Bill into law in due course. The Bill enhances the provisions of the Companies Act 2014 in the areas of governance, administration, insolvency, enforcement, and supervision.

This Practice Note provides a summary of recent key legal developments of interest to Irish corporate lawyers during 2026. Feel free to suggest issues that may be covered in our tracker using: irelandcurrentawareness@lexisnexis.com. To track upcoming legal and regulatory developments for Irish corporate lawyers, see Practice Note: Ireland—Corporate—horizon scanner—2026. For more information on developments in EU law, including relevant trackers and horizon scanners, see Trackers and horizon scanning (EU Law)—overview. For key dates and information relating to the legal issues surrounding the development of artificial intelligence (AI) technology including consultations, legislative changes and related guidance and announcements from an EU perspective, see Practice Notes: EU artificial intelligence—key developments tracker and EU artificial intelligence—horizon scanner. Legislation This section contains information on recent legislative changes relevant to corporate practitioners which are partially or fully in force. Act/SI title When? What’s the impact? Find out more Protection of Employees (Employers' Insolvency) (Amendment) Act 2026 (Ireland) Signed into law on 30 March 2026 The Protection of Employees (Employers’ Insolvency) (Amendment) Act 2026 strengthens employee protection where an employer

ARCHIVED: This archived corporate horizon scanner tracks the progress of Irish legislation (including Bills in progress, Acts in force and Statutory Instruments), consultations and inquiries and dates for corporate lawyers relating to a range of topics including Irish and EU legislation, rules and guidelines, as well as developments related to international policy-setting and regulatory bodies. From the Irish perspective, this horizon scanner includes legislation and rule updates, guidance and other announcements from the Corporate Registration Office (CRO) and the Corporate Enforcement Authority (CEA). Other key Irish regulators covered include, the Office of the Director of Corporate Enforcement, the Law Reform Commission, the Company Law Review Group (CLRG) and the Competition and Consumer Protection Commission (CCPC). To track legal and regulatory developments relating to other specific topics, see: • UK, EU and International Corporate reporting and audit—environmental sustainability and climate change tracker • EU environment tracker 2024—sustainability and ESG • Sustainability and ESG (EU Law)—overview • UK Corporate horizon scanning—2024 [Archived] • UK Corporate governance horizon scanning—2024 [Archived] • EU Prospectus Regulation tracker

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides a summary the key dates and legal developments that are expected to impact corporate lawyers in Ireland during 2025 and beyond. The items recorded relate to a range of topics including Irish and EU legislation, rules and guidelines, as well as developments related to international policy-setting and regulatory bodies. Feel free to suggest issues that may be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. From the Irish perspective, this horizon scanner includes legislation and rule updates, guidance and other announcements from the Corporate Registration Office (CRO) and the Corporate Enforcement Authority (CEA). Other key Irish regulators covered include, the Office of the Director of Corporate Enforcement, the Law Reform Commission, the Company Law Review Group (CLRG) and the Competition and Consumer Protection Commission (CCPC). To track legal and regulatory developments relating to other specific topics, see Practice Notes: • for UK developments, Corporate horizon scanning—2025 and beyond • EU 2024–2029 simplification agenda—tracker • EU Artificial intelligence—tracker • EU

ARCHIVED: This Practice Note has been archived and is not maintained. To work in the Republic of Ireland, all non-European Economic Area (EEA) nationals (other than Swiss and UK nationals) require either a valid employment permit or relevant immigration permission from the Minister for Justice which allows them to reside and work in the State without the requirement for an employment permit. The EEA comprises the Member States of the EU together with Iceland, Norway and Liechtenstein. If an employer is found to be employing an individual illegally, it may be subject to significant criminal sanctions with fines of up to €250,000 and imprisonment for up to ten years. What activities can an overseas national undertake without requiring work permission for immigration purposes, and will they need a visa for this? A short stay business visa allows the holder to travel to Ireland for up to 90 days for business purposes or work that lasts 14 days or less, subject to certain conditions. Activities which a business visa

ARCHIVED: This Practice Note has been archived and is not maintained. Nationals of the European Economic Area (EEA), Switzerland and the UK have an automatic right to live and work in Ireland. The EEA is comprised of the European Union (EU) Member States together with Iceland, Liechtenstein and Norway. To work and reside in Ireland, all other nationals will require either a valid employment permit or relevant immigration permission from the Minister for Justice. If an employer is found to be employing an individual illegally, it may be subject to significant criminal sanctions with fines of up to €250,000 or imprisonment for up to ten years, or both. What activities can an overseas national undertake without requiring work permission for immigration purposes, and will they need a visa for this? A short stay business visa allows the holder to travel to Ireland for up to 90 days for business purposes or work that lasts 14 days or less, subject to certain conditions. Activities which a business visa holder

Introduction Corporate restructuring refers to the processes by which a financially distressed company can reorganise its debts and business affairs to restore viability, as opposed to winding up. This practice note focuses only on corporate (not personal) restructuring under Irish law, with an emphasis on formal restructuring mechanisms, while also noting informal, non-judicial, approaches. Key formal tools include examinership (a court-supervised rescue process), schemes of arrangement, and the Small Companies Administrative Rescue Process (SCARP) for small and micro companies. These mechanisms operate within the framework of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), and relevant case law. The goal of restructuring is to rescue the business as a going concern or, at least, to preserve its value better than an immediate liquidation would. Key issues for directors’ duties Directors of a distressed Irish company must be mindful that their fiduciary duties, normally owed to the company (and indirectly its shareholders), shift in emphasis once insolvency looms. CA 2014 (IRL), s 224A, explicitly requires directors who believe, or have reasonable cause to believe, that

Corporate transactions involve a large team of solicitors from a range of disciplines and other specialist professional advisers who must work closely together, often to a very tight timetable. If property assets are involved in the transaction, then property solicitors and other property specialists will be an integral part of this process. This Practice Note discusses how the property solicitor should manage communications and documents effectively in corporate transactions. Before commencing transaction—initial considerations Before the property solicitor starts working on the transaction they should establish: • which party they are acting for. The buyer usually prepares the first draft of the sale agreement, unless the sale is by auction • how the deal is being structured (ie asset or share sale) • who their instructions will come from (the client contact should ideally be someone with property knowledge, particularly when acting for the seller) • the details of the property solicitor on the other side of the deal (in order to make contact as soon as possible) • the relative importance and value of property

This Practice Note is a horizon scanner tracking key future developments in the field of corporate law in Ireland. It provides details of key dates for your diary (including forecasted dates where the actual date is unknown) and relevant commentary in relation to: • Legislation: ◦ Legislation in preparation and bills in progress ◦ Acts not in force, partially in force or subject to staged introduction • Consultations • Other key developments: This horizon scanner does not cover past developments, such as legislation fully in force or final judgments. For details of past developments in the field of corporate law in Ireland, see Practice Notes: Ireland—Corporate horizon scanner 2025 [Archived] and Ireland—Corporate horizon scanner 2024 [Archived] or look at previously archived scanners in the Ireland—Key developments and horizon scanning subtopic. This horizon scanner does not generally cover jurisdiction-specific developments outside Ireland. EU developments are included where they directly apply in Ireland, require Irish implementation or are otherwise of particular relevance to Irish corporate practitioners. For more information on developments in the UK see Practice