CCPC merger notification thresholds increase from 1 July 2026: What businesses need to know

From 1 July 2026, the financial thresholds for mandatory merger notifications to the Competition and Consumer Protection Commission (CCPC) have increased. The change is intended to reduce unnecessary regulatory burden for businesses while enabling the CCPC to focus its resources on transactions that are more likely to raise competition concerns.

Key points at a glance

• New CCPC merger notification thresholds apply from 1 July 2026.
• Aggregate Irish turnover threshold increases from €60 million to €100 million.
• Individual Irish turnover threshold increases from €10 million to €15 million for at least two undertakings.
• Thresholds are assessed by reference to the undertakings' most recent financial year.
• Fewer transactions are expected to require mandatory notification, although the CCPC retains its power to review certain below-threshold transactions.

Higher thresholds for mandatory notification

Under the previous regime, a transaction required notification where, in the most recent financial year:

• the aggregate turnover in the State of the undertakings involved was at least €60 million; and
• the turnover in the State of each of at least two undertakings involved was at least €10 million.

From 1 July 2026, these thresholds increase to:

• aggregate turnover in the State of at least €100 million; and
• turnover in the State of each of at least two undertakings of at least €15 million.

The turnover tests are assessed by reference to the most recent financial year of the undertakings involved.

Why the change?

The thresholds were last increased in 2019. The Government and the CCPC have pointed to inflation, rising notification volumes and the need to reduce administrative burden on businesses as key drivers of the change. The objective is to ensure regulatory scrutiny is focused on transactions with the greatest potential to affect competition in Irish markets.

The Department of Enterprise, Tourism and Employment has also stated that the revised thresholds help bring Ireland more closely into line with comparable economies while allowing the CCPC to concentrate on mergers that warrant closer review.

What this means for businesses

The transactions most affected by the change are those that would previously have met the €60 million aggregate turnover threshold and the €10 million individual turnover threshold but fall below the new €100 million and €15 million limits. For these businesses, a transaction that previously required mandatory notification may no longer require CCPC clearance before completion.

However, merger control should not be overlooked. The CCPC retains the power to require notification of certain below-threshold transactions where it believes a deal may have an effect on competition in the State. Businesses should therefore continue to consider competition law issues early in the transaction process

For buyers, sellers and investors, merger control should remain part of transaction planning alongside commercial, financial, tax and legal due diligence.

How Crowe can help

Merger control is only one aspect of a successful transaction. Whether you are acquiring a business, planning a sale, raising investment or pursuing a growth strategy through acquisition, early planning can help identify regulatory considerations and avoid unnecessary delays

At Crowe, we support clients throughout the transaction lifecycle, including:

• M&A advisory: Supporting buyers and sellers through acquisitions, disposals and strategic transactions.
• Valuation: Evidence-based valuations to support decision-making, negotiations and transaction planning.
• Due diligence: Financial and tax due diligence to identify risks and opportunities before a transaction completes.
• Deal structuring: Advice on transaction structures, completion mechanisms and tax-efficient execution.
• Transaction readiness: Helping businesses prepare for sale, investment or acquisition, including identifying key regulatory considerations at an early stage.
• Strategic guidance: Practical advice to help management teams and shareholders evaluate growth, investment and exit opportunities.

Our corporate finance team works with owner-managed businesses, investors and corporate acquirers across a wide range of sectors. By addressing regulatory, commercial, financial and tax considerations early, businesses can approach transactions with greater confidence and certainty.

Conclusion

The revised CCPC merger notification thresholds represent a significant change for the Irish M&A market. While fewer transactions will fall within the mandatory notification regime, competition law considerations remain an important part of transaction planning.

For businesses considering an acquisition, disposal, investment or other strategic transaction, early assessment of regulatory requirements can help avoid delays and support a more efficient process.

If you are considering buying, growing or selling a business, Crowe's Corporate Finance team can help you assess the implications of the new rules and plan your transaction effectively.