Europe Common Law EU
Fund managers and treasury operations, Ireland
Section 110 SPV SPV regime is the European standard for securitisation and credit funds. ICAV (Irish collective vehicle) replaced UCITS for collective vehicles. Central Bank of Ireland regulates with EU passport.
Section 110ICAVCentral Bank of Ireland
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
5 days
Tax treaties
76
Region
Europe
What you'll need
- Resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: EUR 1
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 15%
- Effective rate ~12.5%
- Tax treaties 76
- VAT rate 23%
- Withholding on dividends 25%
Key treaty partners
USAUKGermanyFranceNetherlandsLuxembourg
Banking and payments
- Banking is straightforward
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you want light touch compliance
Irish accounts and CRO filings are heavier than digital first peers. For minimal admin:
CRO filingsAnnual accounts