ARTICLE · 11 SEPTEMBER 2025

Private Credit Brochure - Private Credit Structures

Arthur Cox

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Investment Limited Partnership (ILP): a regulated limited partnership established in Ireland designed specifically to be an investment fund

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Irish structuring options commonly used for private credit include:

Investment Limited Partnership (ILP): a regulated limited partnership established in Ireland designed specifically to be an investment fund
1907 Limited Partnership: an unregulated limited partnership established in Ireland
Irish Collective Asset-management Vehicle (ICAV): a regulated corporate vehicle designed specifically to be an investment fund
Section 110 Company: an unregulated private limited company established in Ireland that is a leading structuring choice for a wide range of securitisation, structured products and programmes, credit strategies and investment platforms

A comparison of each of the key features of each of these structures is set out below.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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