IRELAND Law and Practice Contributed by: Philip Tully, Emma Doherty, Alice Duffy, Simon Shinkwin and Marie McGinley, Matheson LLP
8.3 Role and Authority of the Data Protection Agency The Irish Data Protection Commission (DPC) is the inde - pendent authority responsible for enforcing the GDPR and the DPA in Ireland. The DPC has extensive inves - tigative powers to examine complaints from individuals in relation to potential infringements of data protection law and can order corrective measures where necessary. The DPC co-operates with other European supervisory authorities and will act as the lead supervisory authority in respect of cross-border processing of personal data by organisations that have their main establishments (from a data processing perspective) in Ireland. There have been a number of recent developments in Irish and EU law, with additional legislative reforms expected in the near future. Corporate Law Corporate Sustainability Reporting Directive (CSRD) The CSRD (enacted in January 2023) introduced man - datory sustainability reporting requirements for many companies, requiring them to include extensive sus - tainability related disclosures in a dedicated section of their annual reports. The CSRD was first transposed into Irish law by Ministerial regulations in 2024. In early 2025, the European Commission announced the first “omnibus simplification package”, which proposed to simplify certain EU ESG laws, including the CSRD. One component of these proposals (the “Stop the Clock” directive) was transposed into Irish law in 2025, delaying the application of the CSRD to most companies by two years. The EU agreed on other, more substantive changes to the CSRD in early 2026. EU member states, including Ireland, now have until 19 March 2027 to trans - pose the changes to the CSRD into national laws. Employment Law Pay Transparency Directive The EU Pay Transparency Directive aims to enhance pay transparency for employees and candidates for 9. Looking Forward 9.1 Upcoming Legal Reforms
employment and improve access for redress for pay- based discrimination claims. Ireland has until 7 June 2026 to transpose the Directive. Once implemented, Irish employers will be subject to new obligations which are designed to end pay secrecy, enforce the principle of equal pay between men and women and combat discrepancies in pay between men and women. Tax Law Research and Development Tax Credit Earlier this year, the Department of Finance published the Research and Development Tax Credit and Innovation Compass (the “R&D Compass”). This policy document outlines several measures the Irish government is con - sidering to strengthen the R&D tax credit and ensure Ire - land remains competitive in the global market. Updates to the R&D tax credit will likely be introduced through a The EU Data Act entered into force on 11 January 2024, and became applicable on 12 September 2025. It establishes rules on access to and use of data gen - erated by connected products and related services, and lays down obligations on data holders to make such data available to users, data recipients and, in certain circumstances, public sector bodies. Key features include transparency requirements, data access rights for users, obligations on data holders, interoperability requirements, regulation of smart con - tracts, and rules facilitating switching between cloud and edge services. Certain obligations under the Act apply on a delayed basis. EU AI Act The EU AI Act entered into force on 1 August 2024 and will become applicable on a phased basis over the fol - lowing years up to August 2027. It imposes differing obligations according to the classification of AI systems. Prohibitions on unacceptable-risk AI practices have applied since 2 February 2025, governance and gen - eral-purpose AI models obligations have applied since 2 August 2025, and the Act will apply generally from 2 August 2026, with an extended transitional period to 2 August 2027 for certain high-risk AI systems. phased approach over the coming years. Technology and Data Protection Law EU Data Act
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