Offshore

As we approach the end of another year of growth in the Irish investment funds industry – with AUM now at over €5 trillion and over 9,000 funds domiciled in Ireland – we look back on recent legal and regulatory developments impacting the industry.

On 21 November 2025, the Government of Bermuda tabled the Tax Credits Act 2025 (the "TCA").

In the Feedback Statement, the CBI clarifies its expectations and outlines the main revisions to the finalised Guidance. Key points from the Feedback Statement and the Guidance are as follows...