Establishing an Irish Regulated Loan Origination Fund

Monday, November 13, 2017

What is an Irish Regulated Loan Origination Fund?

Dechert’s Dublin Financial Services team explores the key requirements, restrictions and legal structures to establish an Irish Regulated Loan Origination Fund.

An Irish Loan Origination Fund can be:

  • Set up in a variety of legal structures.
  • Authorised in 24 hours from filing with the CBI.
  • Internally managed or can appoint a third party AIFM.
  • Passported throughout the EEA under AIFMD.

An Irish Loan Origination Fund is not:

  • Taxed on income and gains at fund level.

Read 'Establishing an Irish Regulated Loan Origination Fund'

Update: The Central Bank has issued a notice of intention to remove the restriction on investment in other debt instruments so as to permit loan origination as part of broader credit/debt strategies from 7 March 2018.