Review of funds sector

Review of funds sector​

Ceann Comhairle, my department is currently undertaking a review of the Funds sector. The review is on track to report to me in summer 2024 and will include consideration of Life Assurance Exit Tax (LAET) and the taxation of funds, including Exchange Traded Funds (ETFs), for Irish investors more generally.
Following the completion of the review, I will consider whether any changes to the current taxation framework are appropriate.

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