Usually, when an investor buys a new development off-plan, he makes payments per phase according to the progress of the work, locking in large sums of money without a return on investment for several years.  Cashback is a system whereby the investor chooses to pay in full for his property before the end of the work - as soon as the contract is signed. In return, the developer immediately pays back the sums paid up to a given percentage, until the building is delivered. After delivery, the rental return period takes over. This is a win-win system since the sums paid by the investor finance the work and avoid the developer having to borrow at high variable rates.