Fund Basics
What are offshore funds and onshore funds?
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An onshore fund is established in Korea under Korean law, while an offshore fund is established abroad under foreign law.
A Korean fund that invests mainly in overseas assets is called an overseas investment fund. To sell an offshore fund to Korean residents, it must meet certain requirements and be registered with the Financial Services Commission before it is sold.
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.
