The European Securities and Markets Authority (ESMA) published technical advice to the European Commission on the review of the UCITS Eligible Assets Directive, assessing how it has been implemented across Member States and proposing changes intended to improve regulatory clarity and uniformity. A central proposal is to apply a look-through approach as a fundamental criterion for determining the eligibility of asset classes for at least 90% of a UCITS portfolio, while permitting indirect exposures to alternative assets up to 10% subject to regulatory safeguards such as liquidity and valuation. The advice also proposes clarifications to key concepts and definitions in the Eligible Assets Directive and the UCITS Directive, considers alignment with other EU legislation, and sets out high-level considerations to improve retail investor access to EU alternative investment funds through more harmonised cross-border marketing rules and the potential creation of a retail AIF product. The European Commission is expected to take ESMA’s technical advice into account as it reviews the UCITS Eligible Assets Directive.