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:
- Guidance has been included on the changes made to the IREF regime in Finance Act 2019.
- 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.
- 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.