Luxembourg, 25 November 2025 – Ireland’s Section 110 companies provide a clearly defined framework for structured finance, enabling robust asset segregation and precise risk allocation. “That clarity is central to many of our mandates”, says Stephan Blohm, Board Member at Luxembourg-based financial services provider securities.lu.
Section 110 companies are typically structured as Designated Activity Companies (DACs) and established as single issue entities, with one issue per company. “This keeps assets and cash flows of each transaction cleanly delineated and well structured”, Blohm notes.
The vehicles can be administered cross-border, for example from Luxembourg. For investors, complexity remains low because issuance follows an established securitisation model familiar from Luxembourg practice, allowing almost all operational aspects to be mapped efficiently. “To date, we have set up five Irish special purpose vehicles that are administered from Luxembourg”, says Blohm. “Our next step is to design multi-compartment structures so that, in the future, distinct sub-assets can be clearly separated within a single vehicle.”
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