What We Offer Investors
Minimum investment amount is €25,000 and the maximum is €1,000,000 per individual.
Up to 50% Income Tax Relief.
Investing with a company with almost two decades of experience.
Manager Regulated by the Central Bank of Ireland.
Regular updates provided to investors.
Managed by an experienced team.
Diversified investments across 3 – 5 companies annually.
We are now taking Expressions of Interest for the 2025 Fund.
To learn more, contact us at info@quintascapital.ie or download the brochure.
FAQs
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EIIS is a government-backed tax relief scheme (successor to the Business Expansion Scheme, BES) that encourages individuals to invest in private Irish trading companies. In return, investors can deduct the cost of their investment against income tax, with relief available at different levels:
50% – brand new businesses (not yet trading)
35% – established trading companies
20% – older companies raising funds for expansion under Expansion Risk Finance
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The minimum investment is €25,000 and the maximum is €1,000,000 per calendar year. Investments can be spread across multiple EIIS opportunities.
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EIIS relief applies against total income, including:
Salaries
Rental income
Employee share options
Any income tax can be offset. It cannot be offset against Capital Gains Tax.
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All EIIS investments must be held for at least 4 years. If shares are sold earlier, tax relief may be clawed back unless compensation arrangements are in place.
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The EIIS Innovation Fund invests in social infrastructure projects that qualify for 50% tax relief. These are typically pre-revenue businesses developing or acquiring physical assets such as crèches and aparthotels.
The Fund operates as direct ownership through a nominee structure. Shares are legally held by our trustee, IQEQ, but the structure is fully “look-through,” meaning you beneficially own shares in each investee company in proportion to your investment.
We aim to invest in 3–5 companies per fund, with no single investment exceeding 50% of the portfolio. -
Our process includes:
Screening – focus on social infrastructure with cashflow from year 1
Financial & Legal Due Diligence – projections, tax compliance, regulatory review, Byrne Wallace Shields for legal work
Independent Valuations – commissioned where relevant
Investment Committee – typically a two-stage approval process (initial and post-due diligence)
Ongoing Monitoring – quarterly board engagement, monthly management accounts, and site visits
Exit Planning – strategy agreed at the outset and revisited at least 24 months pre-exit
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For the Quintas EIIS Fund 2025, we expect certificates to be issued by 30th September 2026, ahead of the 31st October income tax filing deadline.
If an investor makes a €100k investment in December, the investor could reclaim the tax relief one month later if an income tax return is filed in January. However, if an investment is made in January, an investor might have to wait 12 months before filing their next income tax return.
Please note that it is also possible to request a refund of income tax paid through your salary in the form of tax credits.
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We only invest in projects qualifying for 50% relief. Our 2024 Fund achieved this, and the 2025 Fund is targeting the same.
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You invest the full amount upfront.
Once the company files the required Revenue documentation, you receive a Statement of Qualification (SOQ), allowing you to claim tax relief.
Revenue typically processes refunds within one week of your tax return submission.
If you are self-employed, we advise giving the Revenue tax cert to your accountant to file along with your tax returns. It is best to make your accountant aware in advance of tax filing deadline.
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Each investment must be held for a minimum of 4 years. Exits are typically achieved via:
Combination of free cashflow and bank/non-bank financing
Sale of the business or operating asset
The clock starts from when we close the investment into the company, not when an investor’s capital is placed within the fund structure. This likely adds on ~6 months to the investment maturity date.
Exit planning begins at least 24 months before maturity. Early exit is not possible under EIIS rules.
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Loss of some or all invested capital if a company fails
Returns subject to income or capital gains tax depending on structure
Illiquidity for at least 4 years
However, investors retain their tax relief (e.g., 50%, 35%, or 20%) even if the company fails.
Diversification helps reduce risk, but underperformance may delay exits or reduce overall returns. Because most investee companies own property, there is usually residual asset value that can be recovered and returned to investors.
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Income – taxed at up to 55% if structured as a coupon/dividend. This is often seen if the company redeems shares from free cash within 5 years.
Capital gains – taxed at 33% if structured as a gain. This is often seen through the acquisition of the shares by a third party, or if redeemed after 5 years.
Tax relief is not taxed
Example: A €100k investment with €50k tax relief and €20k gain → only the €20k gain is taxable.
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Fixed Rate – predictable coupon (e.g., 5–8% p.a.), delivering after-tax IRRs of ~17%. Downside: capped upside potential.
Equity – potential for uncapped returns (50% valuation discount), but higher risk and exit often depends on a trade sale.
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We provide quarterly investor updates (issued 45 days after each quarter).
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50% tax relief - we are solely focused on investments which allow investors to claim 50% tax relief.
Specialist Expertise – nearly 20 years’ EIIS experience, consistent tax relief delivery
Focus on Social Infrastructure – investing in businesses with physical premises and cashflow, reducing downside risk
Alignment of Interest – the Quintas team typically co-invests alongside investors
Investor-Centric Reporting – transparent quarterly updates with clear look-through visibility
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Contact: info@quintascapital.ie