Recent reforms will take effect on 1 February to the Irish legal regime for Investment Limited Partnerships. With these reforms, Ireland now has a modern and flexible tax transparent limited partnership vehicle for private equity and other illiquid asset strategies, which compliments the successful ICAV structure. This Guide gives a high level overview on the key legal and regulatory features of the structure. We cover:
- Background
- Legal Form and Features
- Central Bank Authorisation
- Parties to the Structure
- General Partner
- Limited Partners
- AIFM and Other Service Providers
- Umbrella Fund Structures
- Migration of Limited Partnerships
- Irish Tax Regime
- Establishing a QIAIF ILP
- Snapshot of key rules for a QIAIF
Click on the image below to download our full briefing.
