Revenue eBrief No. 212/20

26 November 2020

Irish Real Estate Fund (IREF) Guidance

Tax and Duty Manual Part 27-01b-02, which provides guidance on the Irish Real Estate Fund ("IREF") regime, has been updated as follows:

  1. Guidance has been included on the changes made to the IREF regime in Finance Act 2019.
  2. Guidance on the factors to be considered when assessing whether or not EU pension schemes or funds are equivalent to Irish pension schemes or funds has been updated.
  3. Additional guidance on key definitions has been included.

The Form 1 IREF 2019 is also now available on the Revenue website in the Related Forms panel.