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.