Article 274. The concepts of investment, investor, major investor and investment activity of the Entrepreneurial Code of the Republic of Kazakhstan
1. Investments are all types of property (except goods intended for personal consumption), including financial leasing items from the moment of conclusion of the lease agreement, as well as the rights to them invested by the investor in the authorized capital of a legal entity or an increase in fixed assets used for entrepreneurial activities, as well as for the implementation of a public-private partnership project.
2. An investor is defined as individuals and legal entities making investments in the Republic of Kazakhstan.
3. The activities of individuals and legal entities to participate in the authorized capital of commercial organizations or to create or increase fixed assets used for entrepreneurial activities, as well as for the implementation of a public-private partnership project, are recognized as investment activities.
4. A major investor is a natural or legal person who invests in the Republic of Kazakhstan in the amount of at least two million times the monthly calculation index.
President
Republic of Kazakhstan
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