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#Collective Investment Contract

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Provisions on Preliminary Restitution for Collective Investment Contracts Amended
The DGT issues PER-16/PJ/2025, the latest 2025 tax refund regulation for low-risk taxpayers, including collective investment contracts.
Aug 22, 2025
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Terms Amended, Collective Investment Contracts Can Apply for Preliminary Restitution
Companies that use the Collective Investment Contract (KIK) scheme which are formed for the benefit of Estate Investment Fund (DIRE) as low-risk taxpayers may apply for preliminary restitution.
Apr 13, 2021