Taxation of Variable Capital Company and Single Family Offices


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Date:
19 August 2026, Wednesday

Time:
02.00 - 05.30PM
Venue:
Live Webinar in or outside of Singapore

Details/ Promotion:
Please click here for more details and to register. 
Accredited tax professionals enjoy members' rate for selected ISCA courses! Refer to the Course Listing in SCTP's Taxcellence newsletter or write to enquiry@sctp.org.sg with your SCTP Membership number for the special promo code only for SCTP Members.
Contact:
Please refer to organiser’s webpage here.
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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

About the Presenter(s)/ Trainer(s)


event image

Mr Ho Kah Chuan
Executive Director
Go Global Gem Pte. Ltd.
Accredited Tax Advisor (Income Tax)


Kah Chuan is an Accredited Tax Advisor of Singapore Chartered Tax Professionals and has amassed more than 18 years of tax services practice. He was a Tax Director in a Big 4 Accounting Firm, prior to that he worked at Singapore Economic Development Board (EDB), Ministry of Finance, and the Inland Revenue Authority of Singapore (IRAS), whereby he established a strong network with the government bodies in Singapore. He specialises in tax advisory, policy formulation, international treaty negotiation, and tax audit.  His experience covers advisory on tax-efficient supply chain management, R&D and IP management, headquarters and treasury management, manufacturing, IPO and M&A deals.  Often valued for his close connection with Singapore government agencies, he is able to provide valuable insights on how best to obtain government support and has successfully assisted more than 300 incentive advisory cases, including more than 60 family office cases.  Some of the key incentives which he is often being engaged to assist on are Headquarters Programme, Global Trader Programme, Finance & Treasury Centre Incentive, investment allowances and fund tax exemption schemes. Kah Chuan is often invited as lecturer for EMBA and Masters programmes and trainer or speaker for tax and incentive related topics.








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