ETF Listing of Incentivized Debentures (INFRA)

Informative

ETF Listing of Incentivized Debentures (INFRA)

Incentivized debentures, also known as infrastructure debentures, are aimed at raising funds for projects of interest to Brazil's development. For this reason, they are exempt from income tax for some types of investors.

In recent years, large investment funds were created using these debentures and enjoying the same tax benefit. Thus, market demand for listed ETFs with a portfolio of incentivized infrastructure debentures emerged. This led to the creation of ETFs exempt from income tax for Individuals, Funds and Non-Resident Investors (not tax havens).

Project Tags:

Completed

Interest rate and currencies

Listed

Product benefits

Diversification of Fixed Income ETF Portfolio

Support to the Fixed Income ETF and incentivized debentures markets.

More about debentures and fixed income ETFs at B3

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Debentures are issued by publicly or privately held corporations and are used to finance projects or restructure the company's debts, with the benefit of raising funds while reducing their average cost, lengthening and adapting their profile and significantly reducing collateral used. Learn more.

Click here to read more about fixed income ETFs at B3.