Exclusive Funds

Exclusive Funds

What is an Exclusive Fund?

It is a community of resources in the form of a partnership, with an exclusive CNPJ, intended for a single or a group of quota holders (with a proven relationship between them) to perform a personalized management of their investments, according to the defined strategy.

Setting up an exclusive fund is nothing more than hiring an asset manager to take care of your assets in a professional way.

Due to the degressive income tax table (from 22.5% to 15% on the nominal income, up to 2 years from the investment date), whenever the investor invests directly in funds and is interested in changing funds before 2 years, there is an additional income tax payment, which will generate tax inefficiency.

When this investor structures an Exclusive FIC and invests in other funds through this FIC, the investor can change funds without having to pay additional income tax, thus generating important tax efficiency.

Personalized management

  • Dedicated and specialized team;
  • Access to different strategies;
  • Risk control appropriate to the investor’s profile.

Operational Advantages

  • Consolidation of positions on a single screen;
  • Flexibility of reallocation between strategies and managers;
  • Investments abroad.

Tax benefits

  • No incidence of IOF and IRRF on the reallocation of assets of the portfolio;
  • Maintenance of the counting of investment terms in the fund for the purposes of the regressive income tax rate;
  • Absence of “come-quotas” (only in the “closed” model).