The CEMF is not subject to income tax. Business, aimed at capitalization and reinvestment of profit have the opportunity to dramatically improve its efficiency
Information about unit owners are kept confidential
The ability to vary the degree of participation of shareholders in the affairs of the Fund. It allows to avoid the u of a holding structure while maintaining control and management
The assets of the Fund, including all its revenues, belong to the Shareholders based on common equity ownership and are certified by an investment share.
Investment shares can be freely traded on the market, can be sold, mortgaged, etc.
Each investment share has the same value. The share size of the Shareholder in the Fund is determined by the number of its shares
The property of the Fund is in the trust management of the Management Company (MC). At the same time, it is separated both from private property of shareholders and from property of the MC.
Assets can both be acquired in the CEMF, and be separated from it
Assets can be included in the CEMF for a long period, both in anticipation of a rise in value, and in order to generate income
The Fund can receive loans and credits, incl. against property of the Fund
All income generated as a result of operating activities is transferred to the assets of the fund
Operations with the Fund's property is formally committed by the MC. In practice, many CEMFs are managed by shareholders
The income received by the Fund from the sale of property or leasing, dividends, interest and any other income are not subject to income tax, which allows you to reinvest without loss.
At the expense of the Fund, property taxes are also paid if the Fund includes such property
Shareholders of the fund - owners of investment units, are taxed based on the rules of taxation of securities
You can see the examples in the catalog of servicesAll Solutions
If you have any questions regarding the structuring of your fund, please contact us.