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ARTICLE · 11 AUGUST 2011

Ireland As A Domicile For Private Equity Funds

Dillon Eustace
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Private equity firms may need to use a wide variety of legal structures and domiciles to conduct their operations efficiently.

IrelandFinance and Banking
Donnacha O'Connor
Donnacha O'Connor
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Originally appeared in Financier Worldwide Magazine, August 2011

Private equity firms may need to use a wide variety of legal structures and domiciles to conduct their operations efficiently. Ireland is well known as a fund domicile, and though it is perhaps better known as a domicile for UCITS funds and hedge funds, it is home to a growing number of private equity funds. It has been home to a funds industry for over 20 years and hosts or services the funds of over 850 international sponsors currently across all asset classes representing close to €2 trillion in assets.

Limited partnerships have been the historic structure of choice for private equity firms and the Irish Investment Limited Partnership Act, 1994 provides for such a structure in a regulated fund context. Unregulated structures are generally housed within the limited partnership structure established under the Limited Partnership Act, 1907. Irish variable capital investment companies provide a

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