新加坡单一家族办公室13O&13U
新规解读
PART ONE
致大家
- To Everyone -
引言 Introduction
尊敬的各位客户和合作伙伴， Dear valued clients and partners,
我们希望向您更新有关新加坡金融管理局（MAS）于2023年7月5日对13O和13U税务豁免计划申请的要求方面的重要变更。以下是变更信息，请与您的咨询顾问进一步沟通以获取详细细节。 We would like to provide you with an update regarding important changes to the requirements for the 13O and 13U tax exemption scheme applications by the Monetary Authority of Singapore (MAS) on July 5, 2023. The following information, compiled by CM1, outlines the key changes. We encourage you to consult your advisors for further details.
PART TWO
政策详解 Policy Explanation
关于资产管理规模（AUM）
关于投资专业人士
关于本地投资
关于本地开销
关于资产管理规模（AUM) >>
Regarding Assets Under Management (AUM)
▶ 13O：需要在指定投资领域至少投资新币2,000万以上；
13U：需要在指定投资领域至少投资新币5,000万以上； S$20 million in Designated Investments at the point of application; S$50 million in Designated Investments at the point of application;
▶ 上述资金要求需要在正式申请前全部到位，并且在整个税务豁免期间保持满足条件； The aforementioned funding requirements must be fully in place at the point of formal application and must be maintained throughout the incentive period;
我们有注意到有一些合作伙伴和客户询问是否需要在一年内资金到位。请注意时间节点是正式申请前，不存在一年内到位的说法。 We have noticed that some partners and clients have inquired about the need for funds to be in place within one year. Please note that the timeline for funding is prior to the formal application and does not involve a one-year window.
且请注意：常见的保险，新加坡本地房产及加密货币不属于指定投资的范畴。 Furthermore, please be aware that common assets such as insurance, local Singaporean properties, and cryptocurrencies do not fall under the specified investment categories.
关于投资专业人士 >>
Regarding Investment Professionals
▶ 13O：至少2位专业投资人士，其中至少1位为非家族成员；
13O: At least 2 investment professionals, with at least 1 IP being an individual who is not a family member of the beneficial owner(s);
▶ 13U：至少3为专业投资人士，其中至少1位为非家族成员； 13U: At least 3 investment professionals, with at least 1 IP being an individual who is not a family member of the beneficial owner(s);
▶ 以上投资专业人士需要有相关的学术背景（例如金融相关学位，CFA证书等）或者相关的正式工作经验（投资管理相关经验或者并购相关经验）； The investment professionals mentioned above should have relevant academic backgrounds (e.g., finance-related degrees, CFA certification) or relevant formal work experience (investment management or mergers and acquisitions experience);
▶ 以上投资专业人士都必须在正式申请前受雇； All investment professionals must be employed prior to the formal application;
▶ 创富人作为专业投资人士，虽然没有相关学术背景或者相关的正式工作经验，也可以申请成为专业投资人士，但需要详细阐述管理个人财富的足够经验； While wealth creators can apply as investment professionals without the mentioned academic backgrounds or formal work experience, they must demonstrate that they have had sufficient experience in managing their personal wealth;
▶ 投资专业人士的变动需要向新加坡金融管理局报告和更新； Changes in investment professionals must be reported to the Monetary Authority of Singapore and updated accordingly;
▶ 非家族成员的投资专业人士，需在家族办公室全职工作，在除家族办公室之外的公司，只能担任非执行职位。若此专业投资人士在超过一个免税的家族办公室担任职位，则不能被认为是第二个家族办公室的专业投资人士。 Non-family member investment professionals must work full-time in SFO and can only hold non-executive positions in companies outside the SFO. If such an investment professional holds positions in more than one tax-exempt family office, they cannot be considered an investment professional for the second family office.
关于本地投资>>
Regarding Local Investments
▶ 本地投资的最低限额依旧保持原规定：AUM的10%或者1000万新币，以最低者为准;
The minimum threshold for local investments remains unchanged: 10% of AUM or SGD 10 million, whichever is lower;
▶ 新增2项本地投资选择：与气候相关的投资及新加坡金融机构广泛参与的混合融资结构; Two new options for local investments have been introduced: climate-related investments and Blended finance structures with substantial involvement of financial institutions in Singapore;
▶ 修改1项本地投资选择：由新加坡持牌金融机构分销的非上市基金; One local investment option has been modified: non-listed funds distributed by licensed financial institutions in Singapore;
▶ 在每个申报基期内，必须均满足本地投资的要求; The local investment requirements must be met by the end of the first full-year Annual Declaration and in each subsequent financial year;
▶ 本地投资金额的计算，根据产品类型，可以按倍数（1.5倍或者2倍）计算; 例如，可以将新交所股票的投资金额计算为其实际金额的2倍。购买100万新币的新交所股票，可以计算为200万的本地投资额。 The calculation of local investment amounts can be multiplied (1.5x or 2x) based on the product type. For example, the investment amount in Singapore Exchange stocks can be calculated as twice the actual amount. If SGD 1 million worth of Singapore Exchange stocks is purchased, it can be considered as SGD 2 million in local investment.
请注意：本地投资的金额也影响到本地最低开销的计算，具体请参考编号4。 Please note that the amount of local investments also impacts the calculation of local minimum expenditure. For specific details, please refer to point number 4.
关于本地开销 >>
Regarding Local Expenditure
▶ 本地开销的最低金额仍按照原有分层框架的要求保持不变，但计算方式已进行补充和更新;
The minimum amount for local expenditure remains unchanged according to the existing tiered framework, but the calculation method has been supplemented and updated;
▶ 如果申请人的资产超过5000万新币，也可以通过进行慈善捐赠来满足本地开销的要求。 If the applicant's assets exceed SGD 50 million, meeting the local expenditure requirement through charitable donations is also permissible.
结语
以上是主要的变化内容。如果您或您的客户对后续申请感兴趣，欢迎与您的咨询顾问联系，以获取更多详细信息。 These are the key changes. If you or your clients are interested in future applications, please feel free to contact your advisors for more detailed information.
