Operating in the form of an AIC is necessary if:
- you ACCUMULATE funds in a commercial company (private limited company or a joint-stock
company) or a partnership (limited partnership or a joint-stock limited partnership) - GATHERING funds and investing them is the main purpose of your company
- you INVEST the gathered funds in other companies, bonds, securities, and other assets
An AIC operates in accordance with its investment policy. Additionally, every alternative investment company has to have a manager, who is entered into the Register of AIC Managers maintained by the Polish Financial Supervision Authority. Our Law Firm has successfully represented several dozen entities in registration proceedings before the Polish Financial Supervision Authority.
Benefits:
Investing through an AIC entails tax exemption of the profits generated on investment operations. According to the Polish CIT Law, the income of an alternative investment company achieved through the sale of shares is tax-exempt.
The conditions for enjoying that exemption are:
- holding at least 10% of the shares in the given company;
- holding these shares for at least two years.
As a result, this solution is dedicated to investors who plan their investment projects long-term and wish to take advantage of the available tax reliefs in a manner that is transparent and in accordance with the applicable regulations.
More information about AICs is available here: https://kwkr.pl/asi-czym-jest-
alternatywna-spolka-inwestycyjna/
We offer:
- support in evaluating if the given entity has to be entered into the Register of AIC Managers;
- drafting the memorandum of association or the articles of association for the AIC and the AIC
Manager; - comprehensive preparation of the required AIC documentation, including an investment
policy and an investment strategy; - representation before the Polish Financial Supervision Authority in matters concerning the
registration of an AIC.