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.

More details on investments made through designated investment funds can be found in the following manuals.

For share issues on or after 1 January 2019:

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

For share issues on or before 31 December 2018:

Next: Filing requirements