For alternative investments, Irish Alternative Investment Funds AIFs cater to the widest range of investment strategies operating within a regulated framework. The Irish tax regime continues to play a prominent role in the successful growth of the funds sector. Irish domiciled funds are exempt from Irish tax on income and gains derived from their investment and are not subject to any Irish tax on their net asset value.
Other than in respect of certain funds which hold interests in Irish real estate or particular types of Irish real estate related assets , non-Irish investors are not subject to Irish tax on their investment and do not incur any withholding taxes on from the fund. Depending on the tax status of an investor in their home jurisdiction an Irish fund can also be structured as a tax transparent vehicle resulting in the retention of tax benefits e. Ireland has one of the most developed tax treaty networks in the world across the EU, Asia, the Middle East and South America, and this continues to grow.
Ireland remains at the centre of product innovation continuously developing new structures, services and technologies to meet the evolving regulatory and market environment. There is an accelerating trend of regional offices opening across Ireland. The advantages are easily identifiable.
This is a more cost-effective solution, particularly for those U. Service providers are already in place and time to market is quicker and easier. Key Considerations Key points that U. For example, environmental, social and governance ESG strategies are particularly popular with European investors currently.
Is it a concentrated portfolio? There are some limited exceptions to this rule. What is the distribution strategy? There are registration costs and requirements in some of the markets that should be factored into this decision as well. The AIF structure is particularly popular with managers looking to establish real estate, lending or private equity funds. Conclusion Investment managers are increasingly establishing Irish fund structures to mirror their existing Cayman or BVI range.
Have Questions or Comments? From traditional 'long only' UCITS to complex alternative strategies AIFs , Ireland offers world-class product solutions catering to the widest spectrum of investment strategies. Ireland was the first regulated jurisdiction to provide a regulatory framework specifically for the alternative investment fund industry. Wherever your fund is domiciled, it can be serviced out of Ireland — 30 languages and 28 currencies are fully supported.
Ireland is a leading European domicile for exchange traded funds. Public Procurement. Public, Regulatory and Investigations. Real Estate Law. Social Housing. Sports Law. Start-Up Law. Structured Products. Tax Law. Technology Law. Jenny Ahern. Catherine Allen. Paul Bassett. Declan Black. Ron Boucher. Liam Brazil. Sonya Bruen. Susan Bryson. Una Burke. Nicola Byrne. Vanessa Byrne. Janet Cafferky. Niamh Caffrey. Niamh Callaghan. Neil Campbell.
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