Offshore funds can offer valuable diversification, but their Irish tax treatment is complex. This article explains when the offshore fund regime applies, the difference between equivalent and non-equivalent funds, how deemed disposal works, and the key tax and reporting obligations Irish investors need to understand.
Generational wealth planning works best when it starts early. This article looks at how timing, ownership, structure and documentation can shape the transfer of wealth across generations and why waiting until a transfer is imminent can limit valuable tax planning opportunities.
