Updates to IREF Guidance and the Form 1 IREF 2019 now available

Nov 30, 2020
 

Revenue confirmed that the Form1 IREF 2019 is now available to download. The guidance on the Irish Real Estate Fund (IREF) regime has also been updated for Finance Act 2019 changes, along with guidance on whether EU pension schemes or funds are equivalent to Irish pension scheme or funds. Additional guidance on key definitions is also included.

Revenue eBrief No. 212/20 confirmed the TDM Part 27-01b-02, which provides guidance on the Irish Real Estate Fund ("IREF") regime, has been updated as follows:

  1. Guidance has been included on the changes made to the IREF regime in Finance Act 2019.
  2. 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.
  3. 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.