Moaju Team: Under Ireland’s investment fund tax rules, deemed disposal can apply to many ETFs, particularly those treated as offshore funds, after eight years and at later eight-year intervals. This can create a taxable event even if you have not sold the ETF, so you may need to fund the tax from other savings. The treatment depends on the ETF’s legal structure, domicile and your circumstances, and not every ETF is taxed in the same way. Check the current Revenue guidance and the fund’s documentation, or speak to a qualified tax adviser about reporting and payment requirements.