KOSDAQ Venture Funds
Can a privately offered KOSDAQ venture fund qualify for the income deduction?
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In setting the requirements for venture company investment trusts, the Enforcement Decree provides separate compliance periods of 6 months for private collective investment vehicles and 9 months for other funds, so a privately offered fund can also qualify if it meets all the requirements.
These include being an investment trust under the FSCMA with a contract term of at least 3 years, being transacted through a passbook account, and maintaining the investment ratios for venture companies and the like. However, private funds are open only to qualified investors, and whether a particular fund meets the deduction requirements should be checked in its collective investment rules and other documents.
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.