Expert Guide Comparison
24 Jun 2025 ·
International
Popular investment vehicles in Ukraine
2 min read · Comparable
jurisdiction
Updated on December 2023
Investment vehicle
- Venture investment corporate fund in Ukraine
- Venture investment mutual fund in Ukraine
1. Form
Venture investment corporate fund in Ukraine
- Legal personality
Venture investment mutual fund in Ukraine
- Contractual
2. Tax Treatment
Venture investment corporate fund in Ukraine
- Exempt at fund level on Investment income
- Tax at investor level on distributed profits
- Gains from sale / disposal of fund shares (securities) taxable at investor level
- Double taxation treaties may apply for the fund
Venture investment mutual fund in Ukraine
- Exempt at fund level on Investment income
- Tax at investor level on distributed profits
- Gains from sale / disposal of fund certificates taxable at investor level
- Double taxation treaties availability depends on specific treaty provisions
3. Transfer Tax
Venture investment corporate fund in Ukraine
- No
Venture investment mutual fund in Ukraine
- No
4. Listable
Venture investment corporate fund in Ukraine
- Yes
Venture investment mutual fund in Ukraine
- Yes
5. Open- or closed-ended
Venture investment corporate fund in Ukraine
- Closed-ended
Venture investment mutual fund in Ukraine
- Closed-ended
6. Regulatory Supervision
Venture investment corporate fund in Ukraine
- Requires regulatory approval and managed by a licensed asset management company
Venture investment mutual fund in Ukraine
- Requires regulatory approval and managed by a licensed asset management company
7. Investor Restrictions
Venture investment corporate fund in Ukraine
- In principal no investment restrictions, except that the investment contribution to set up a fund has to be made only with cash
Venture investment mutual fund in Ukraine
- In principal no investment restrictions, except that the investment contribution to set up a fund has to be made only with cash
8. Pros
Venture investment corporate fund in Ukraine
- Income tax exemption
Venture investment mutual fund in Ukraine
- Income tax exemption
9. Cons
Venture investment corporate fund in Ukraine
- Heavily regulated
Venture investment mutual fund in Ukraine
- Heavily regulated
10. Best Used For
Venture investment corporate fund in Ukraine
- For financing various types of businesses, including financial and contraction companies
Venture investment mutual fund in Ukraine
- Real estate (especially at the construction stage) and others type of real asset investment
