Taxation of Variable Capital Company and Single Family Offices (Live Webinar)
Date:
10 November 2026, Tuesday
Details/ Promotion:
Please click
here for more details and to register.
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Contact:
Please refer to organiser’s webpage here.
Programme Synopsis
This half-day course by ISCA provides a practical understanding of the tax framework for Variable Capital Companies (VCC) and Single Family Offices (SFO) in Singapore. Participants will learn how to apply income tax rules, GST, and stamp duty obligations, and explore case studies to reinforce compliance and decision-making.
Programme Outline
A Highlight of Key Areas:Introduction & Overview
- Overview of VCCs and sub-fund structures
- Tax residency rules for VCCs and SFOs
- Structure and compliance considerations for Single Family Offices
Income Tax Treatment
- VCCs treated as companies under the Income Tax Act
- Tax computation for umbrella vs non-umbrella VCCs
- Dividend exemptions and tax incentives (13O/13U)
- SFO tax treatment and incentive eligibility
- Exercise: Compute taxable income for umbrella VCC with sub-funds and an SFO
GST Treatment
- GST registration and obligations for sub-funds (VCC) and SFO
- Input tax recovery and GST remission for qualifying funds
- Case Study: GST on management fees and inter-sub-fund services
Stamp Duty Treatment
- Sub-funds as separate persons for stamp duty purposes
- Stamp duty on property and share transfers (VCC and SFO)
- Exercise: Determine stamp duty for property acquisition by a VCC sub-fund vs SFO
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