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Ireland – The Leading Jurisdiction for SPVs

Ireland is the leading European jurisdiction for SPVs, structured finance and securitised structures.

With a network of specialist service providers, such as directors, advisers, listing agents and trustees, the industry in Ireland supports and services the widest range of structured finance deals.

Ireland is an international jurisdiction that is a member of the EU and of the OECD. SPVs are established as companies in Ireland, and are subject to Irish laws, regulations and tax, which provide security, certainty and protection for investors.

For over 30 years Ireland has been developing the infrastructure and expertise that offers a well-established environment for the global structured finance industry in Ireland.

Activities of Irish SPVs

While the importance of SPVs has long been recognised, analysis of their role in supporting the broader International Financial Services (IFS) ecosystem and the wider economy had been limited.

The 2025 edition of the ‘Activities of Irish SPVs‘ report by Atlantic Star Analytics contains the most up-to-date industry data, classifying Irish SPVs by volume and value across Securitisations, Asset Holding Companies, Irish Fund-Linked SPVs, Leasing Vehicles and Other SPVs.

Notably, over the two-year period:

  • Total Irish SPVs grew by 12.6%
  • Securitisation SPVs rose by 26.0%
  • Irish Fund-Linked SPVs increased by 16.6%

These trends reflect the dynamic and expanding role of SPVs within Ireland’s financial landscape.

Q1-2026 Snapshot

    • Irish SPV assets: €1,268.3 billion
    • Irish SPV vehicles: 3,917
    • Irish share of euro area FVC vehicles: 31.0%
  • Irish share of euro FVC assets: 25.8%

View more SPV industry statistics

View the most recent Irish SPV report, courtesy of Atlantic Star Analytics:

Irish SPV Report

Irish SPVs: The Centre of the IFS Ecosystem

Irish SPVs are part of a wider global industry where:

  • 91% of Irish SPVs have been set up by international sponsors
  • The US and UK account for 70% of Irish domiciled SPVs

In addition to securitisation structures and debt securities, the SPV framework supports and underpins the other main international financial services sectors in Ireland including aircraft leasing, investment funds and reinsurance by enabling companies in these industries to establish financing companies and manage risk appropriately through the deployment of Special Purpose Vehicles (SPVs).

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