Home      Login

Irish Qualifying Investor Funds Provide Flexibility, and Now Are Easily Established  

Author:  Mark White.; Sinead Colreavy.

Source: Volume 25, Number 04, Summer 2008 , pp.84-89(6)

Journal of Taxation of Investments

< previous article |next article > |return to table of contents


Authorization in Ireland as a Qualifying Investor Fund (“QIF”) has proved to be an attractive option for fund promoters, particularly those establishing hedge funds and other alternative investment fund structures. This is mainly due to the significant investment flexibility which the Irish regulatory regime offers in respect of these vehicles. A QIF is targeted at “sophisticated” investors, as opposed to retail investors and, consequently, certain minimum investment thresholds and net worth tests must be met.


Affiliations:  1: McCann FitzGerald; 2: McCann FitzGerald.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $20

< previous article |next article > |return to table of contents