Section 12J Fund

Espin Capital S12J Fund Managers (Pty) Ltd manages part of the Fundamental VCC, which provides entrepreneurs with a robust fund structure that enables investors to take advantage of the Section 12J incentive. The Section 12J incentive gives individuals, companies and trusts the ability to write off 100% of their investment against their taxable income in the year they invest:

  • This reduces the cost of the investment and provides downside protection
  • Overall returns are enhanced
  • The Section 12J tax benefit is complementary to other tax incentives

Fundamental VCC allows you the investor to subscribe to a distinct share class with a ring-fenced underlying investment. This allows the investor to determine their specific investment within a compliant Venture Capital Company Fund Structure