Exchange Traded Funds

Ireland has established itself as the European centre of excellence for the ETF industry and is the domicile of choice for ETF Sponsors. An ETF offers the advantages of an investment fund, such as low costs and broad diversification together with characteristics more commonly associated with equities, such as access to real time pricing and trading. Ireland is home to the majority of all European ETF assets. 

KPMG has significant experience and expertise as the leading servicer provider in Ireland for all your ETFs  audit, tax , and advisory requirements. Our team of experienced professionals can offer key insights and utilise cutting edge technology to support you with a tailored service offering as your business grows. Our service offering includes guidance on initial structure and setup, regulatory compliance, tax treaty access, withholding tax rebate claims, advice on sustainability disclosures, and audit/assurance.

Regulatory and compliance headwinds in the ETFs industry are increasing and the pace of regulatory change driven by the harmonisation and sustainability agenda is accelerating across Ireland and the EU. We understand this regulatory burden, the expectations of regulators and how rules should be applied.  Our market-leading expert team of professionals have developed robust regulatory frameworks, be it for governance, conduct, ESG or regulatory reporting.

KPMG implement a tailored response for our ETFs clients and collaborate with your other service providers to offer a streamlined high quality audit while leveraging technology to deliver an high quality audit that adds value in a cost effective way.

Managing tax issues is a crucial consideration in the context of any ETFs investment structure. Our tax practice advises ETFs on the full spectrum of tax issues arising across the global markets they trade in with a particular focus on tax treaty access and withholding tax rebate claims.