📖 Glossary

13O / 13U Steueranreize

Singapurische Steuerbefreiungsprogramme für in Singapur verwaltete Fonds. 13O gilt für Onshore-Fondsvehikel, während 13U Offshore-Fonds mit mindestens 50 Mio. SGD verwaltetem Vermögen abdeckt.

Context

13O/13U schemes require local business spending of S$200K-S$500K annually as part of the substance test. Technology subscriptions from Singapore-registered providers (such as DiligenceWorks Pte. Ltd.) count toward this spending requirement.

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