Regulatory & Technical

Tax

Tax

Ireland offers a highly ef´Čücient, clear and certain tax environment for investment funds. Irish investment funds are exempt from Irish tax on their income and gains, irrespective of where their investors are resident. No withholding taxes apply on income distributions and redemption payments made by an Irish fund to non-Irish resident investors. 

The Association aims to develop the Irish tax environment for the Irish funds industry and to respond effectively to tax regulatory developments and tax issues of industry-level concern in order for Ireland to continue to have a competitive tax regime providing certainty, stability, and transparency.

We input to a range of tax issues and developments, including:

  • The OECD BEPS (Base Erosion and Profit Shifting) project
  • Common Reporting Standards (CRS)
  • The US Foreign Account Tax Compliance Act (FATCA)
  • Other international tax issues and developments 
  • EU Financial Transactions Tax (FTT)
  • Irish Finance Bill process 
  • Domestic taxation issues arising
  • VAT issues and developments

In the publications, news and other content on this page you can keep up to date with relevant Tax related developments and the work of the Association in this area.

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