DRD funds

Put your company assets to work

Do you have surplus cash in your company that you do not need right away? In that case, you want that capital to generate the best possible return.

A DRD fund gives you the opportunity to put your company assets to work via a liquid and well-diversified portfolio, under a tax-friendly regime.

This option is aimed specifically at Belgian companies. Delen Suisse does not offer this service.

3 key strengths of our DRD funds

You activate the cash in your company, avoiding loss of purchasing power.
You assets are invested professionally, in a diversified portfolio, managed according to our sustainable investment philosophy.
You enjoy a favourable tax regime, assessed and approved by the tax authorities.

Exempted capital gains in DRD funds

The DRD fund allows companies to invest in a tax-friendly way. Because both the dividends paid by the investment fund and the capital gains when exiting the fund enjoy a favourable tax regime.

Naturally, a DRD fund needs to meet certain legal conditions. Fund manager Cadelam has therefore consulted extensively with the tax authorities, to clearly define the conditions that investments within the fund must meet to enjoy the favourable tax regime. This ensures that you can enjoy the most beneficial tax conditions.

That does not mean that the DRD fund is 100% exempt from taxes. Cadelam's strategic investment policy is not solely focused on the tax benefit. The fundamental picture remains key, also when it comes to the DRD fund.

Strategic conviction prevails

Fund manager Cadelam aims to maximise the return on your private and company assets, taking into account the risk you are willing and able to bear. Investments are driven by a sustainable and well-considered investment philosophy, focused on the long term. The result is a well-diversified portfolio that responds to various themes that help shape the future. For the DRD funds, tax deductibility is an important criterion, but not the only one. It is a matter of finding the right balance between the tax benefit and an attractive return.

Some dividends and capital gains will qualify for exemption. But sometimes companies are invested in because of their bright growth prospects, and the dividends and capital gains from the shares of these companies will not meet the conditions to qualify for exemption. As a result, part of the portfolio may not enjoy tax exemption. Sounds complicated? Not to worry: Delen Suisse will provide you with a detailed overview of the dividends and capital gains that are exempt from tax so that your accountant can process them correctly. Feel free to also provide him or her with our DRD sheet (available in Dutch).

A solution for each profile

Our range of DRD funds includes more dynamic investment profiles - containing mainly equities - as well as defensive profiles. This way, you can benefit from the tax-favourable DRD regime according to your risk appetite.

The liquidation reserve

DRD is commonly applied with regard to the five-year holding period of the liquidation reserve. What does this liquidation reserve entail? Since 2015, the general meeting of a small company or SME can decide to create a so-called liquidation reserve. This is interesting because it significantly reduces the tax cost on dividend payments from your company to your private assets. After the five-year period, you can easily transfer the investments to your private account without bank charges.