Do KOSDAQ venture funds have a maturity?

Under the Enforcement Decree, a venture company investment trust eligible for the income deduction must be an investment trust with a contract term of at least 3 years, so it has a set trust contract term.

The actual maturity and the conditions for extension or early termination are set out in each fund's collective investment rules, so check them before investing. If you have received the income deduction, also keep in mind that redeeming or transferring within 3 years of the investment date triggers recovery of the deducted tax.