Revenue eBrief No. 104/22 – Exempt Unit Trusts (EUTs)

Revenue eBrief No. 104/22

05 May 2022

Exempt Unit Trusts (EUTs)

Tax and Duty Manual Part 27-01-01, which provides for guidance regarding EUTs and the basis of their exemption from tax, has been updated to:

  • reference the updated Form EUT1 and the relevant details required to be disclosed therein, and
  • remove old references to the introduction of AIFMD in Ireland in 2013.

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