Irish Revenue has issued eBrief No. 166/25 on updates to Tax and Duty Manual Part 27-01b-02 on the operation of the Irish Real Estate Fund regime. Under the regime, Irish investment funds that invest in Irish real estate or assets deriving their value from Irish real estate are exempt from tax, while payments to investors are generally subject to 20% withholding tax, with some exceptions.
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Revenue eBrief No. 166/25 Updates to Irish Real Estate Fund (IREF)
Tax and Duty Manual Part 27…