Taxation of Irish Investors in Irish & offshore Funds | KPMG | IE

Taxation of Irish Investors in Irish & offshore Funds

Taxation of Irish Investors in Irish & offshore Funds

The taxation treatment of Irish tax resident investors in Irish and foreign (offshore) funds depends on a number of factors.

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The taxation treatment of Irish tax resident investors in Irish and foreign (offshore) funds depends on a number of factors. In this article, we discuss the key determinants which drive the applicable tax treatment in Ireland for an investor.

Investments in Irish domiciled funds

The taxation treatment of Irish investors in Irish regulated funds is reasonably clearly established. However, the legal form of the fund is relevant.

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