qualifying Investment funds for corporate tax purposes

Information on the new conditions for qualifying Investment funds for corporate tax purposes established by Cabinet Decision No. 81 of 2023. 

The decision established additional conditions that will allow investment funds to be exempt from paying corporate tax.

The decision also clarified the conditions determining investor income.

An important aspect described in the regulation is the definition of an institutional investor.

The decision also paid attention to unregistered partnerships.

This Cabinet Decision No. 81 of 2023 represents an important legal step for the development of the investment sector and ensuring fair taxation.

To obtain more detailed information about Cabinet Decision No. 81 of 2023, we recommend that you contact official sources or consult with us.

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