RIAs Reshoring
Investment
Account
)’ is new. If an individual investor sells overseas stocks held by December 23, 2025, exchanges them for won, and invests and maintains them in domestic stocks for a certain period of time, a plan has been proposed to exempt or reduce capital gains tax on foreign stocks for one year within a certain limit. Different discount rates are also applied depending on the time of return. 100% in the first quarter of 2026, 80% in the second quarter, 50% in the second half, etc.
https://n.news.naver.com/article/629/0000456528