For example, when TWM were selling 90 St Stephen's Green last year, there were bids from French and UK funds who hadn't looked at Ireland previously. German funds Real IS and Catella have recently entered the market. We are also seeing new enquiries from the Middle and Far East who had been focused on the UK but are now looking to invest here. The impact of the new tax on structures used by foreign investors has yet to be seen, however, but it is likely to have a negative effect on pricing as some investors add in the additional cost. 3. Brexit With the British government stating they will serve their official 'break notice' to the EU by the end of March, there will be much speculation on what this means and what tack Britain will take in subsequent negotiations. Brexit will undoubtedly be negative for Ireland overall with export-oriented sectors suffering the most. From a property perspective, however, Ireland may benefit from a 'hard Brexit' as this may see the withdrawal of service industries from London.

http://www.msn.com/en-ie/money/homesandproperty/commercial-property-10-trends-to-look-for-in-2017/ar-AAm0o4o?li=AA56Yk

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