IPOs & IPO Shares
What is a KOSDAQ venture fund?
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A KOSDAQ venture fund invests at least a certain proportion of its assets in new shares of venture companies and in venture companies and the like, and it can receive priority allocation of at least 30% of the shares in KOSDAQ IPOs.
Under current Korea Financial Investment Association regulations, to receive priority allocation the fund must commit to holding the shares for at least 15 days and, if set up as a private fund, must prohibit redemption for at least 1 year and 6 months. Tax benefits (an income deduction) have been available for funds meeting the requirements, but the applicable deadline and limits change with tax law amendments, so check the latest laws.
This answer is general financial information as of 14-10-2026, not investment advice. Rules and tax rates change, so please also check the latest guidance from the source institution.
