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Taxation of Investment Funds in Ireland

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

Ireland is a country that applies the principles prescribed by the Organization for Economic Cooperation and Development (OECD), being compliant with the European Union’s legislation on the taxation of the investment funds. As a general rule, investment funds that are set up in this country or distributed here will benefit from the following tax exemptions

  • • the Irish investment funds areexempted from paying the tax on income and thetax 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  

The tax regime applicable to an investment fund depends not only on its structure, but also on its tax residency. Thus, an investment fund that has its tax domicile in a country that is a member state of the European Union (EU) or the European Economic Area (EEA), will benefit from the same regulations that are available for investment vehicles that are incorporated in Ireland. Our team of consultants in company registration in Ireland can provide further information on this matter.  

Investors should also know that the foreign domiciled funds can benefit from the tax regime applicable to local investment funds if the fund is registered in a country with which Ireland has concluded a double tax treaty. For more details concerning the provisions stipulated by this type of agreement, foreign businessmen are invited to contact our team of Ireland company formation specialists, who can provide tailored advice.