How to establish a common contractual fund (CCF) in Ireland


Author: Kevin Murphy, Sarah Cunniff, Dara Harrington, Adrian Mulryan, Siobhan McBean

The CCF is one of a range of fund structures available to asset managers wishing to establish a regulated Irish fund. CCFs are tax transparent for investors which makes them particularly attractive for pension funds and asset pooling vehicles.


A CCF is an Irish regulated fund structure that can be established either as an undertaking for collective investment in transferable securities (UCITS) or as an alternative investment fund (AIF). A CCF may be established as a single standalone fund or, more commonly, as an umbrella fund comprising one or more sub-funds.

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