The Irish Collective Asset-management Vehicle (ICAV)
Asset Management & Investment FundsThe Common Contractual Fund (CCF) fund structure is a contractual arrangement whereby investors participate as co-owners of the assets of the CCF.
Asset Management & Investment FundsThe Investment Limited Partnership (ILP) fund structure does not have an independent legal existence and all of the assets and liabilities belong jointly to the individual partners.
Asset Management & Investment FundsIrish Investment fund products can be constituted in various legal forms. A range of factors can influence the choice of legal vehicle, including tax treatment, risk spreading requirements, local market...
Asset Management & Investment FundsA unit trust is a contractual fund structure constituted by trust deed. A unit trust is not a separate legal entity and does not have legal personality.
Asset Management & Investment FundsTo secure Ireland’s competitiveness in international financial services, the Investment Limited Partnerships (Amendment) Act ('2020 Act') has made several improvements to the ICAV Act.
Asset Management & Investment FundsThe Central Bank of Ireland has announced the discontinuation of its requirement for the general partner of an Irish Investment Limited Partnership (ILP) to be authorised as an AIF management...
Asset Management & Investment Funds