For whom is it relevant?
Industrial and financial holdings
Real estate owners
To construction companies
What tasks does the fund solve?
Structures cash flow in a group of companies (holding)
Structures transactions for the sale and purchase of assets with deferred taxation at the optimal rate of 9% personal income tax + 1.5% military tax with payment of taxes upon payment of dividends
Provides an opportunity to receive official and legal income in the form of dividends
It makes possible to reinvest money received in the form of income from an existing business at the rate of 0% with income tax and 0% VAT
It makes it possible to attribute to the costs of a legal entity interest paid in favor of an investment fund for using a loan
|Fund Assets||Fund Income|
|Corporate rights of companies (shares, stocks)||Asset sale income|
|Intellectual property (trademarks, patents)||Royalty|
|Claim rights||Interest income|
LTD dividends – 18% IT + 5% PIT + 1.5% MT (income tax – 18%)
Fund dividends – 9 % PIT + 1.5% MT (income tax – 0%)