Irish qualifying investor alternative investment funds

We provide an overview of the regulatory and tax environment for qualifying investor alternative investment funds and their service providers in Ireland

27 August 2025

Publication

An Overview

A QIAIF refers to a type of fund specifically tailored for qualified or 'sophisticated' investors. It benefits from minimal investment restrictions and offers flexible investment strategies. Unlike UCITS, QIAIFs are not subject to the same regulatory constraints on borrowing and leverage, nor are they required to meet eligible asset criteria

Establishing a QIAIF in Ireland

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The above content is intended to inform clients about legal matters of current interest. It is not intended as legal advice. Readers should not act upon the information contained in it without professional counsel.