KSD - Korea Securities Depository
KSD - Korea Securities Depository
09/11/2025 | Press release | Distributed by Public on 09/11/2025 03:00
The List of Qualified Foreign Intermediary, etc. (QFI) - September 2025
The List of Qualified Foreign Intermediary, etc. (QFI)
As of September 11th, 2025
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Pursuant to the amendments to the Enforcement Decree of the Corporate Tax Act and the Enforcement Decree of the Income Tax Act effective January 1, 2025, custodians other than International Central Securities Depositories (ICSDs) may revoke their previously obtained status as a Qualified Foreign Intermediary (QFI) and act as an Intermediary Custodian Foreign Financial Institution (CFI). Reference: Article 132-2(4)(4) of the Enforcement Decree of the Corporate Tax Act and Article 179-2(4)(4) of the Enforcement Decree of the Income Tax Act. |
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