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Relief for Investment in Corporate Trades

  1. Overview
  2. Qualifying company
  3. Qualifying investment
  4. Reliefs available
  5. Designated investment funds
  6. Filing requirements
  7. Publication of beneficiaries
  8. Contact details

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 IF Investment Fund.Return of Information of Information 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

Published: 03 October 2022 Print this page

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