How it works?

For whom is it relevant?

Industrial and financial holdings

Real estate owners

To construction companies

IT companies

Agro 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
Property Rent
Intellectual property (trademarks, patents) Royalty
Claim rights Interest income
Securities Fund dividents


LTD dividends – 18% IT + 5% PIT + 1.5% MT       (income tax – 18%)

Fund dividends – 9 % PIT + 1.5% MT                    (income tax – 0%)