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In March 2018, the European Commission ("Commission") proposed amendments to both the UCITS and AIFM Directives ...

Use the table below to evaluate whether a fund is an AIF.

Further to the Irish Minister of Finance’s announcement in December 2012 that legislation would be introduced to Ireland to provide for Real Estate Investment Trusts, the Finance Bill 2013, which contains the provisions implementing the tax regime for REITs, was passed on 14 March 2013.

In terms of key trends for Irish funds in 2022, we expect to see continued interest in the investment limited partnership with a number of managers establishing Irish funds...

UCITS are currently exempted from having to produce a PRIIPs KID until 31 December 2019. However, agreement has been reached on a proposal to extend this exemption for UCITS ...

In 2016, Ireland introduced a new withholding tax on distributions from Irish regulated funds which invest in Irish real estate (IREFs).

Walkers and MUFG Investor Services have issued a joint report on ESG trends in the European fund finance market. Spurred by legislation and investor demand, ESG considerations are focusing asset...

With the UK due to formally leave the EU on 29 March 2019 ("Exit Day") and against a backdrop of further political uncertainty, eight groups of conference attendees ...

This quarter's highlights include the coming into force of the cross-border distribution of investment funds regime, the European Commission's new AML / CFT action plan, ...

It has been recognised that outsourcing key functions to an agile specialist service partner can derive significant benefits and the COVID-19 pandemic should help simplify and accelerate this trend.

In this episode from our In The Spotlight 2022 webcast series, our Funds & Investment Management partner, Aaron Mulcahy gives a snapshot of where we are in the AIFMD legislative process focusing on the liquidity management tools...

The past year was a busy year in terms of financial regulation, with the transposition of the UCITS IV Directive into national law, the final adoption of the Alternative Investment Fund Managers Directive ("AIFMD") and the introduction of a new Corporate Governance Code for the Irish Funds Industry, to name just a few developments.

The Central Bank has updated its rules for Lending Funds (or "LQIAIFs") which enable broader credit focussed investment strategies for LQIAIFs.

An AIF can currently take one of five legal forms: unit trust, investment company, common contractual fund ("CCF"), investment limited partnership ("ILP") and Irish collective asset-management vehicle ("ICAV"). Each form of AIF may have open-ended, closed-ended or limited liquidity funds. A comparison of the different structures is set out in the table below.

The latest edition of our Funds Update - Ireland, a quarterly summary of Irish legal & regulatory, tax and listing developments in recent months.

The latest edition of our Funds Update – Ireland, a quarterly summary of Irish legal, regulatory, tax and listing developments in recent months.

The latest edition of our Funds Update – Ireland, a quarterly summary of Irish legal, regulatory, tax and listing developments in recent months

The latest edition of our Funds Update – Ireland, a quarterly summary of Irish legal & regulatory, tax and listing developments in recent months.