Irish Revenue has published eBrief No. 81/17 on the first chapter of new guidance for Irish Real Estate Funds.
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Guidance on Personal Portfolio Irish Real Estate Funds (PPIREFs)
Finance Act 2016 introduced a new regime for the taxation of Irish property funds. The regime applies to what are known as Irish Real Estate Funds, or IREFs. Given the complexity of the regime, the guidance is being published chapter by chapter, as each is finished.
One of the most complex and important aspec…