This Factsheet is in collaboration with McCann FitzGerald
From 2026, certain Irish investment limited partnerships will be exempt from Dividend Withholding Tax on distributions, provided they meet specific conditions. This exemption is designed to reduce administrative burdens and streamline compliance for funds. It also makes Ireland a more attractive and competitive location for investment funds compared to other jurisdictions. The change is particularly beneficial for partnerships holding private assets. Overall, it enhances the appeal of the Irish funds sector and supports its continued growth.