Exchange Traded Funds
Updated Revenue Guidance Note
What you need to know about ETFs
Exchange Traded Funds (ETFs) are fund structures whose units are traded on regulated markets and investment exchanges. They are typically open-ended and redeemable on a daily basis. Most European ETFs are structured as UCITS funds.
The Irish Revenue recently published a Guidance Note on the Revenue website regarding the tax treatment of investments in Exchange Traded Funds. We summarise these developments, and provide an of ETFs and their evolution.