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2023's changes to eligibility requirements for key tax incentives utilised by Singapore family offices: A practical guide
On 5 July 2023, the Monetary Authority of Singapore (the "MAS") announced new updates to the conditions required for fund vehicles managed or advised directly by family offices to qualify for the Section 13O and 13U tax incentive schemes (the "Updated Conditions"). In this briefing note, we answer your key questions and discuss the practical impact of the Updated Conditions.
2023 年 7 月 5 日，新加坡金融管理局（Monetary Authority of Singapore，以下简称“MAS”）颁布新规，宣布已修改由家族办公室直接管理或提供建议的基金工具申请13O 、13U 税收优惠政策的资格（以下简称“新规”）。在本通讯稿中，我们将解答关于新规颁布的关键问题并讨论其实际影响。
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