Taxation of Investment Funds in Ireland

Foreign and local businessmen who want to start the procedure of Irish company formation for an investment fund will be taxed following the tax legislation applicable for this type of structure, which can depend on the specific type of investment vehicle that was chosen for registration. Our team of specialists in Ireland company formation can provide in-depth information on the tax regime applicable in this case.  

Tax exemptions available for Irish investment funds  -  presented by our Ireland company formation experts

• • the Irish investment funds are exempted from paying the tax on income and the tax on gains;
• • in the case of transfer or redemption of units addressed to foreign investors (who are not Irish residents), there are no transfer taxes;
• • non-Irish investors are not imposed with the withholding tax on the payments concluded through their fund in Ireland;
• • several types of services are exempted from paying the value added tax (VAT), such as the administration and management services provisioned to an investment fund. 

Taxation of EU and EEA investment funds in Ireland