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Inquiry Regarding Exemption from Capital Gains Tax on Venture Company Convertible Bond Investments

  • Written Language: Korean
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  • Economy

Created: 2025-06-19

Created: 2025-06-19 17:33

Inquiry regarding the non-taxation of capital gains tax upon investment in convertible bonds of venture companies


① I invested in convertible bonds of a venture-certified startup within 5 years of its establishment. Will it meet the conditions for non-taxation of capital gains tax if converted into common stock after 5 years of establishment?

It's certain if it's redeemable convertible preferred stock, but I'm confused whether convertible bonds are considered based on the investment time or the conversion time.

② Even if converted into common stock, there won't be any return of tax deductions if it's maintained for only 3 years after the investment, right?



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