A Corporate Investment Fund (CIF) is a legal entity engaged exclusively in investment activities. It is fully controlled by the owner and administered by a licensed AMC.
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CIF as an investment tool
A comprehensive solution for preserving and multiplying capital. A CIF allows you to consolidate assets, legally optimize the tax burden, and build a thoroughly transparent structure for investors.
Risk diversification
Distribution of investments among various assets and sectors — greater stability and capital protection.
Tax planning
A unique advantage of a CII — reducing the burden and providing additional opportunities for reinvestment.
Lower dividend rates
14% total burden for CIF shareholders (9% PIT + 5% military tax) instead of the standard 23%.
Business structuring
Accelerating cash flows within the group, increasing profitability and competitiveness.
High
profitability
Significantly higher profit compared to traditional instruments with balanced risk management.
Transparent
financing
Interest-bearing term loans, purchase of a share in the authorized capital — transparent organization of the investment process.
Taxation of CIF participants
Dependant on the legal status of the investor. The tax agent is the AMC/CIF.
Individual
Resident
Securities operations (invest. profit)
18% + 5% MT
Dividends
9% + 5% MT = 14%
Non-resident
Invest. profit from securities
18% + 5% MT *
CII dividends
9% + 5% MT *
Legal entity
Resident
18% (profit base)
CII dividends
18% (profit base)
Non-resident
Profit from securities operations
15% *
Dividends
15% *
* The listed rates apply in the absence of international treaties on the avoidance of double taxation and may differ for specific jurisdictions.