The DRD deduction (dividend received deduction) prevents double taxation on profit distributions between companies. Thanks to this system, the receiving company can exempt the income from taxation, provided that it holds, for at least one year, a minimum participation in a company subject to normal taxation. This strict condition makes it difficult to invest in individual shares in a tax-efficient manner.
An investment in a DRD sicav offers an alternative: your company can benefit from the DRD deduction on income it derives from the investment, without any minimum participation or holding period being required.
In practical terms, this means that dividends and capital gains on the investment can in principle be almost entirely* exempt.
*In accordance with the DRD coefficient
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Your investments are diversified in terms of time and asset class, and in different sectors, regions and activities, to limit the risk as much as possible. But based on the funds you choose, the return on your investments may fluctuate and is not guaranteed. Depending on the quantity of equity or bond funds in your portfolio, you expose yourself to greater or lesser risk.
An investment in a DRD sicav must correspond to the investment profile defined by the company concerned. Regardless of the fund or funds you choose, investing involves risk. The main risks to consider are listed below:
Please consult the key investor information document (KIID) to learn more about the specific risks involved.
"}},{"componentType":"sectionTitle","title":"Taxation"},{"componentType":"paragraph","richBody":{"value":"One-off costs
Ongoing costs:
Before you subscribe to an investment fund, we invite you to familiarize yourself with:
If you have a complaint, you may contact us by phone on +32 (0)2 464 60 02, in branch with your usual ING liaison officer or via the complaint module available here. If you are not satisfied, please contact ING Complaint Management Cours Saint-Michel/Sint-Michielswarande 60, 1040 Brussels or contact the Financial Disputes Ombudsman, North Gate II. Boulevard du Roi Albert II/Koning Albert II-laan 8, PO Box 2. 1000 Brussels (www.ombudsfin.be)
Important information:
This publicity communication is a public offer which does not comprise any investment advice, in accordance with Article 46(9) and (10) of the Law of 6 April 1995 on the status and supervision of investment companies, or any opinion on savings or investment insurance, in accordance with the Royal Decree of 21 February 2014 on the terms of application to the insurance sector of Articles 27 to 28a of the Law of 2 August 2002 on supervision of the finance sector and financial services. The customer must analyse the information contained in this document in respect of their personal situation, taking into account their financial situation and investment objectives. The customer remains solely and fully liable for the use he or she chooses to make of such information and for the consequences of his or her decisions. ING Bank Belgium does not, in principle, grant any investment services to U.S. Persons.
ING Belgium SA/NV • Bank • Avenue Marnix/Marnixlaan 24, B-1000 Brussels • Brussels RPM/RPR • VAT BE 0403.200.393 • BIC: BBRUBEBB • IBAN: BE45 3109 1560 2789 Insurance broker registered with the FSMA under no. 0403.200.393.
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*A fund, also known as a Fonds Commun de Placement or Sicav, is a financial instrument that enables you to invest in a portfolio of transferable securities (shares, bonds, etc.) in line with a specific investment strategy. Although funds offer a number of advantages, they also entail risks and costs. Capital and/or returns are not guaranteed.
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