FS+ Country Updates – October 2026


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Taiwan has also updated requirements affecting securities firms and offshore funds Middle East and Africa: Mauritius has revised its environmental, social and governance fund guidelines, including requirements for independent external certifiers …and much more. Eversheds Sutherland takes all reasonable care to ensure that the materials, information and documents, including but not limited to articles, newsletters, reports and blogs (""Materials"") on the Eversheds Sutherland website are accurate and complete. However, the Materials are provided for general information purposes only, not for the purpose of providing legal advice, and do not necessarily reflect the present law or regulations. The Materials should not be construed as legal advice on any matter. The Materials may not reflect the most current legal developments. The content and interpretation of the Materials and the law addressed in the Materials are subject to revision. 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In this latest edition, we highlight key regulatory developments affecting funds and financial services businesses across global markets:

Europe: developments include further implementation of the Alternative Investment Fund Managers Directive II across Greece, Hungary and Slovenia; new proposals for Luxembourg alternative investment funds; updated requirements affecting retail funds, investment firms and fund managers; and changes covering internal controls, investor compensation and fund distribution

United Kingdom: the Financial Conduct Authority is moving fund authorization applications and notifications online and consulting on new redemption terms for authorized funds investing in illiquid assets

UK Overseas Territories: Guernsey has been exploring how artificial intelligence could support anti-money laundering due diligence and wider adoption across the finance industry

Americas: developments include changes to investment fund distribution in Canada, new environmental, social and governance fund requirements in Mexico, and US proposals covering performance fees, accredited investors and crypto custody

Asia Pacific: India has introduced developments affecting venture capital and restricted schemes, portfolio managers and alternative investment funds, while Thailand has introduced its regulatory framework for crypto exchange-traded funds. Taiwan has also updated requirements affecting securities firms and offshore funds

Middle East and Africa: Mauritius has revised its environmental, social and governance fund guidelines, including requirements for independent external certifiers

…and much more.

Eversheds Sutherland takes all reasonable care to ensure that the materials, information and documents, including but not limited to articles, newsletters, reports and blogs (""Materials"") on the Eversheds Sutherland website are accurate and complete. However, the Materials are provided for general information purposes only, not for the purpose of providing legal advice, and do not necessarily reflect the present law or regulations. The Materials should not be construed as legal advice on any matter.

The Materials may not reflect the most current legal developments. The content and interpretation of the Materials and the law addressed in the Materials are subject to revision.

No representation or warranty, express or implied, is made as to the accuracy or completeness of the Materials and therefore the Materials should not be relied upon. Eversheds Sutherland disclaims all liability in respect of actions taken or not taken based on any or all of the contents of the Materials to the fullest extent permitted by law. The Materials are not intended to be comprehensive or to include advice on which you may rely. You should always consult a suitably qualified Lawyer/Attorney on any specific legal matter.

Any views expressed through the Materials are the views of the individual author and may not reflect the views of Eversheds Sutherland or any other individual Lawyer/Attorney.