Enforcement Decree of the Income Tax Act 제189조의2 — Article 189-2 (Withholding Tax on Income Received from Indirect Investment Companies, etc.)

Original (Korean)

Translation

①

법 제129조제5항제2호에 따라 거주자의 원천징수세액의 계산 시 차감하는 금액은 제117조의2제1항에 따른 거주자별 간접투자외국법인세액에 다음 각 호의 계산식에 따라 계산한 율을 곱한 금액으로 한다. <개정 2026.2.27>

1. 법 제129조제1항에 따른 원천징수세율이 간접투자외국법인세액에 적용된 외국 원천징수세율보다 작은 경우<img src="http://www.law.go.kr/flDownload.do?flSeq=125393689" alt="img125393689" >┌───────────────────────────────┐│ ││ ││ 법 제129조제1항에 따른 원천징 - 법 제129조제1항에 따 ││ 수세율 른 ││───────────────── 원천징수세율 ││ 간접투자외국법인세액에 적용된 ││ 외국 원천징수세율 │└───────────────────────────────┘</img>
2. 법 제129조제1항에 따른 원천징수세율이 간접투자외국법인세액에 적용된 외국 원천징수세율보다 크거나 같은 경우<img src="http://www.law.go.kr/flDownload.do?flSeq=125392517" alt="img125392517" >┌─────────────────────────┐│ ││ ││ 1 - 법 제129조제1항에 따른 원천징수세율 │└─────────────────────────┘</img>

The amount deducted when calculating the withholding tax amount for a resident pursuant to Article 129(5)(2) of the Act shall be the amount obtained by multiplying the resident's indirect investment foreign corporate tax amount pursuant to Article 117-2(1) by the rate calculated according to the following calculation formulas. <Amended by Act No. xxxxx, Feb. 27, 2026> 1. When the withholding tax rate pursuant to Article 129(1) of the Act is less than the foreign withholding tax rate applied to the indirect investment foreign corporate tax amount <img src="http://www.law.go.kr/flDownload.do?flSeq=125393689" alt="img125393689"> ┌───────────────────────────────┐ │ │ │ │ │ Withholding tax rate pursuant to Article 129(1) of the Act - Withholding tax rate pursuant to Article 129(1) of the Act │ │ │───────────────── Applied to indirect investment foreign corporate tax amount │ │ Foreign withholding tax rate applied to indirect investment foreign corporate tax amount │ │ └───────────────────────────────┘ 2. When the withholding tax rate pursuant to Article 129(1) of the Act is greater than or equal to the foreign withholding tax rate applied to the indirect investment foreign corporate tax amount <img src="http://www.law.go.kr/flDownload.do?flSeq=125392517" alt="img125392517"> ┌─────────────────────────┐ │ │ │ │ │ 1 - Withholding tax rate pursuant to Article 129(1) of the Act │ └─────────────────────────┘

②

제1항을 적용할 때 외국 원천징수세율은 간접투자회사등이 제117조의2제1항 각 호의 어느 하나에 해당하는 방식으로 투자한 투자대상별로 다음 계산식에 따라 계산한 율을 합산한 율로 한다. <신설 2026.2.27><img src="http://www.law.go.kr/flDownload.do?flSeq=161860039" alt="img161860039" >┌───────────────────────────────┐│ ││ ││ ││ A × C ││─── ││ B ││ ││ A: 투자대상에서 발생한 소득에 대응하는 제117조의2제1항 각 호││의 구분에 따라 계산된 간접투자외국법인세액 ││ B: 투자대상별 간접투자외국법인세액의 합계액 ││ C: 투자대상별 외국 원천징수세율(간접투자회사등이 직전 사업연││도 또는 회계기간에 납부한 외국납부세액 ÷ 해당 외국납부세액 ││에 대응하는 국외원천소득의 금액). 이 경우 직전 사업연도 또 ││는 회계기간의 외국납부세액 또는 국외원천소득의 금액을 알 ││수 없는 등의 사유로 외국 원천징수세율을 계산할 수 없으면 ││해당 외국 원천징수세율은 100분의 14로 한다. ││ ││ │└───────────────────────────────┘</img>

When applying paragraph ①, the foreign withholding tax rate shall be the rate obtained by summing the rates calculated according to the following calculation formulas for each investment target in which an indirect investment company, etc. has invested in a manner falling under any of the subparagraphs of Article 117-2(1). <Newly Inserted by Act No. xxxxx, Feb. 27, 2026> <img src="http://www.law.go.kr/flDownload.do?flSeq=161860039" alt="img161860039"> ┌───────────────────────────────┐ │ │ │ │ │ │ │ A × C │ │─── │ │ B │ │ │ │ A: Indirect investment foreign corporate tax amount calculated according to the classification of subparagraphs of Article 117-2(1), corresponding to income generated from the investment target. │ B: Total amount of indirect investment foreign corporate tax amount by investment target. │ C: Foreign withholding tax rate by investment target (Foreign tax paid by the indirect investment company, etc. in the immediately preceding business year or accounting period ÷ Amount of foreign-source income corresponding to the said foreign tax paid). In this case, if the foreign withholding tax rate cannot be calculated due to reasons such as being unable to ascertain the amount of foreign tax paid or foreign-source income in the immediately preceding business year or accounting period, the said foreign withholding tax rate shall be 14 percent. │ │ │ │ └───────────────────────────────┘

③

제1항을 적용할 때 「조세특례제한법」 제91조의18제1항에 따른 개인종합자산관리계좌로부터 지급받은 소득에 둘 이상의 간접투자회사등으로부터 지급받은 소득이 포함되어 있는 경우에는 해당 간접투자회사등별 간접투자외국법인세액을 합한 금액을 해당 개인종합자산관리계좌의 간접투자외국법인세액으로 하고, 외국 원천징수세율은 100분의 14로 하여 계산한다. <신설 2025.2.28>

When applying paragraph ①, if income received from a comprehensive personal asset management account pursuant to Article 91-18(1) of the 「 조세특례제한법 (Act on Special Cases Concerning the Restriction of Special Taxation)」 includes income received from two or more indirect investment companies, etc., the sum of the indirect investment foreign corporate tax amounts for each indirect investment company, etc. shall be deemed the indirect investment foreign corporate tax amount for the said comprehensive personal asset management account, and the foreign withholding tax rate shall be calculated as 14 percent. <Newly Inserted by Act No. xxxxx, Feb. 28, 2025>

④

법 제129조제8항제2호에 따른 금액은 간접투자회사등이 소득을 지급할 때마다 다음 계산식에 따라 계산한 금액을 누적하여 합산한 금액으로 한다. <신설 2026.2.27><img src="http://www.law.go.kr/flDownload.do?flSeq=161847221" alt="img161847221" >┌──────────────┐│제117조의2제1항에 × 0.55││따른 거주자별 ││간접투자외국법인세 ││액 │└──────────────┘</img>

The amount pursuant to Article 129(8)(2) of the Act shall be the cumulative sum of the amounts calculated according to the following calculation formula each time the indirect investment company, etc. pays income. <Newly Inserted by Act No. xxxxx, Feb. 27, 2026> <img src="http://www.law.go.kr/flDownload.do?flSeq=161847221" alt="img161847221"> ┌──────────────┐ │Resident's indirect investment foreign corporate tax amount pursuant to Article 117-2(1) × 0.55│ └──────────────┘