Article 28. Start-up Investor

A natural or legal person making direct investments in start-up projects implemented within the territory of the Center shall be recognised as a start-up investor.

Unless otherwise provided for by the resolutions of the Center, separate registration of start-up investors as a participant of the Center shall not be required.

With respect to the direct investments of start-up investors, the special legal regime established by this Constitutional Law and the resolutions of the Center shall apply, on the basis that the object of investment is a start-up implemented within the territory of the Center.

The procedure for making direct investments in start-up projects, including the types, forms and conditions of such investments and the requirements applicable to them, shall be determined by this Constitutional Law and the corresponding resolutions of the Center.

With respect to the income derived from the investments made by start-up investors in start-up projects within the territory of the Center, including income derived in the form of dividends, the tax and customs incentives provided for by this Constitutional Law shall apply.