This half-day course 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.
At the end of this course, you will be able to:
- Explain the structure and tax residency rules of VCCs, sub-funds, and Single Family Offices;
- Apply Singapore income tax rules for VCCs, including umbrella and non-umbrella sub-funds;
- Assess dividend exemptions and determine eligibility for tax incentive schemes (Sections 13O & 13U);
- Understand GST registration, obligations, input tax recovery, and remission for VCCs and SFOs; and
- Determine stamp duty implications for property and share transactions for VCC sub-funds and SFOs.
Programme Outline
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
Training Methodology*
Lecture style with case studies and exercises
Closing Date for Registration*
1 Week before Programme or Until Full Enrolment.
Intended For
Fund accountants, auditors, tax professionals, family office executives, and finance administrators
Competency Mapping
Others = 3.50 Hours
Schedule & Fees
Date & Time
19 Aug 2026 (2:00 PM - 5:30 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 188.57
For Non-Members:
$ 224.54
Programme Facilitator(s)
Ho Kah Chuan
Venue
Live Webinar in or outside of
Singapore
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Ho Kah Chuan
Executive Director, Go Global Gem Pte Ltd, Singapore
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.
This half-day course 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.
At the end of this course, you will be able to:
- Explain the structure and tax residency rules of VCCs, sub-funds, and Single Family Offices;
- Apply Singapore income tax rules for VCCs, including umbrella and non-umbrella sub-funds;
- Assess dividend exemptions and determine eligibility for tax incentive schemes (Sections 13O & 13U);
- Understand GST registration, obligations, input tax recovery, and remission for VCCs and SFOs; and
- Determine stamp duty implications for property and share transactions for VCC sub-funds and SFOs.
Programme Outline
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
Training Methodology*
Lecture style with case studies and exercises
Closing Date for Registration*
1 Week before Programme or Until Full Enrolment.
Intended For
Fund accountants, auditors, tax professionals, family office executives, and finance administrators
Competency Mapping
Others = 3.50 Hours
Programme Facilitator(s)
Ho Kah Chuan
Executive Director, Go Global Gem Pte Ltd, Singapore
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.