Ireland:
Guide To The Investment Limited Partnership: Ireland's New And Improved Option For Private Fund Sponsors
02 February 2021
William Fry
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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
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The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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