Irish-based investors have a couple of options when looking to put money into a fund as they can be structured as a life-wrapped fund, a UCITS (Undertaking for Collective Investment in Transferable Securities) or an ETF (an exchange-traded fund). This is a pooled investment fund that is traded like a stock, hence “exchange traded”, and is thus priced throughout the day – compared to an investment fund which is priced when the market closes. This is similar to a fund in that it pools money to invest in certain assets, but is traded on a stock exchange. Once you know where you sit, you can bear this in mind when looking for an investment fund, as fund managers will typically assign a rating, indicating the risk profile of the fund. Depending on where the fund is domiciled, it might either be liable to capital gains tax or exit tax.

Source: The Irish Times March 24, 2026 09:30 UTC