ARTICLE · 16 MAY 2024

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Why Choose Ireland? Structured Finance And Securitisation

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Ireland is one of the leading jurisdictions of choice in the EU for the establishment of special purpose vehicles (SPVs) that are used in securitisation and structured finance transactions...

IrelandFinance and Banking

David Williams

Introduction – Why Ireland?

Ireland is one of the leading jurisdictions of choice in the EU for the establishment of special purpose vehicles (SPVs) that are used in securitisation and structured finance transactions including, for example, asset-backed securities, collateralised loan obligations, mortgage-backed securities and life insurance settlements programmes.

Irish SPVs may also be utilised in structures involving alternative investment funds established in Ireland (or re-domiciling to Ireland), with a benefit for such funds in minimising foreign taxes on underlying investments.

One of the primary reasons for Ireland's reputation in this area is the tax regime under Section 110 of the Taxes Consolidation Act 1997 (Section 110).Other reasons include:

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