Relief for Investment in Corporate Trades

Designated investment funds

Individuals can make their investments directly in the company, or they can make their investment through a ‘designated investment fund’. A designated investment fund is an investment fund that has been so designated by Revenue.

The Form DIF Return of Information of Designated Investment Fund must be filed electronically.

More details on when an investment is a qualifying investment can be found in Relief for investment in corporate trades.

Next: Filing requirements