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Consulting services
on the functioning of the stock market and asset management
Structuring of business processes using CIF
CIF provides:
effective control and protection of capital
management of the tax burden within the framework of current legislation
unification of disparate assets
inheritance planning, simplification of the inheritance procedure
protection of capital from claims of persons who are not included in the circle of beneficiaries
professional management of assets in the interests of beneficiaries
ensuring continuous professional capital supervision
protection against raider takeover attempts
Application of CIF to alter the business structure
— Carrying out a comprehensive analysis (audit) of the existing business.
— Preparation of recommendations on business restructuring.
— Division of the existing business into operational components and rental assets (investment real estate, land, trademarks, intellectual property rights, other property).
— Creation of legal entities (retention of old restructured legal entities) for operational activities.
— Preparation of recommendations on business restructuring.
— Division of the existing business into operational components and rental assets (investment real estate, land, trademarks, intellectual property rights, other property).
— Creation of legal entities (retention of old restructured legal entities) for operational activities.
— Creation of new legal entities:
• corporate investment fund of rental assets class: for property management (transfer of real estate and other property for rent, transactions with trademarks, intellectual property rights and other property rights),
• venture corporate investment fund: to own corporate rights in legal entities, with the possibility of issuing loans to these entities.
• corporate investment fund of rental assets class: for property management (transfer of real estate and other property for rent, transactions with trademarks, intellectual property rights and other property rights),
• venture corporate investment fund: to own corporate rights in legal entities, with the possibility of issuing loans to these entities.
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Application of CIF for tax planning
CIF benefits from preferential taxation of income from operations with the fund's assets income tax
The Tax Code, Article 141.6.1. Joint investment funds are exempt from taxation, namely: funds, contributed by the founders of the corporate fund, funds and other assets raised from participants joint investment institute, income from transactions with the assets of the joint institute investment, income accrued on the assets of the joint investment institute, and other income from activities of the joint investment institute (interest on loans, rental (leasing) payments, royalties, etc.).
CIF benefits from preferential taxation when paying dividends
Personal income tax: Article 167.5.4. In half the rate (9%) established in clause 167.1 … (18%)—for income in the form of dividends on shares and/or investment certificates, corporate rights accrued by non-residents, joint investment institutes and business entities that are not income taxpayers.
ABOUT US
Management
Shareholders
Financial Reporting
Shareholders
Financial Reporting
LICENSE
License of NSSMC: Asset management activities of institutional investors, Decision of the NSSMC dated 07.09.2020 No.351.
CONTACTS
+380 (44) 379-2229
info@i-up.com.ua
102, Antonovycha Str.,
Kyiv, 03150, Ukraine
info@i-up.com.ua
102, Antonovycha Str.,
Kyiv, 03150, Ukraine
FUNDS UNDER MANAGEMENT
Venture funds
Qualified funds
Qualified funds
USEFUL INFORMATION
Juridical practice
Individual tax consultations
Schemes for CIF application
Individual tax consultations
Schemes for CIF application
SERVICES