新加坡單一家族辦公室13O&13U
新規解讀
PART ONE
致大家
- To Everyone -
引言 Introduction
尊敬的各位客戶和合作夥伴， Dear valued clients and partners,
我們希望向您更新有關新加坡金融管理局（MAS）於2023年7月5日對13O和13U稅務豁免計劃申請的要求方面的重要變更。以下是變更信息，請與您的諮詢顧問進一步溝通以獲取詳細細節。 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
政策詳解 Policy Explanation
關於資產管理規模（AUM）
關於投資專業人士
關於本地投資
關於本地開銷
關於資產管理規模（AUM) >>
Regarding Assets Under Management (AUM)
▶ 13O：需要在指定投資領域至少投資新幣2,000萬以上；
13U：需要在指定投資領域至少投資新幣5,000萬以上； S$20 million in Designated Investments at the point of application; S$50 million in Designated Investments at the point of application;
▶ 上述資金要求需要在正式申請前全部到位，並且在整個稅務豁免期間保持滿足條件； The aforementioned funding requirements must be fully in place at the point of formal application and must be maintained throughout the incentive period;
我們有注意到有一些合作夥伴和客戶詢問是否需要在一年內資金到位。請注意時間節點是正式申請前，不存在一年內到位的說法。 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.
且請注意：常見的保險，新加坡本地房產及加密貨幣不屬於指定投資的範疇。 Furthermore, please be aware that common assets such as insurance, local Singaporean properties, and cryptocurrencies do not fall under the specified investment categories.
關於投資專業人士 >>
Regarding Investment Professionals
▶ 13O：至少2位專業投資人士，其中至少1位為非家族成員；
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為專業投資人士，其中至少1位為非家族成員； 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);
▶ 以上投資專業人士需要有相關的學術背景（例如金融相關學位，CFA證書等）或者相關的正式工作經驗（投資管理相關經驗或者併購相關經驗）； 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);
▶ 以上投資專業人士都必須在正式申請前受僱； All investment professionals must be employed prior to the formal application;
▶ 創富人作為專業投資人士，雖然沒有相關學術背景或者相關的正式工作經驗，也可以申請成為專業投資人士，但需要詳細闡述管理個人財富的足夠經驗； 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;
▶ 投資專業人士的變動需要向新加坡金融管理局報告和更新； Changes in investment professionals must be reported to the Monetary Authority of Singapore and updated accordingly;
▶ 非家族成員的投資專業人士，需在家族辦公室全職工作，在除家族辦公室之外的公司，只能擔任非執行職位。若此專業投資人士在超過一個免稅的家族辦公室擔任職位，則不能被認為是第二個家族辦公室的專業投資人士。 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.
關於本地投資>>
Regarding Local Investments
▶ 本地投資的最低限額依舊保持原規定：AUM的10%或者1000萬新幣，以最低者為準;
The minimum threshold for local investments remains unchanged: 10% of AUM or SGD 10 million, whichever is lower;
▶ 新增2項本地投資選擇：與氣候相關的投資及新加坡金融機構廣泛參與的混合融資結構; 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項本地投資選擇：由新加坡持牌金融機構分銷的非上市基金; One local investment option has been modified: non-listed funds distributed by licensed financial institutions in Singapore;
▶ 在每個申報基期內，必須均滿足本地投資的要求; The local investment requirements must be met by the end of the first full-year Annual Declaration and in each subsequent financial year;
▶ 本地投資金額的計算，根據產品類型，可以按倍數（1.5倍或者2倍）計算; 例如，可以將新交所股票的投資金額計算為其實際金額的2倍。購買100萬新幣的新交所股票，可以計算為200萬的本地投資額。 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.
請注意：本地投資的金額也影響到本地最低開銷的計算，具體請參考編號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.
關於本地開銷 >>
Regarding Local Expenditure
▶ 本地開銷的最低金額仍按照原有分層框架的要求保持不變，但計算方式已進行補充和更新;
The minimum amount for local expenditure remains unchanged according to the existing tiered framework, but the calculation method has been supplemented and updated;
▶ 如果申請人的資產超過5000萬新幣，也可以通過進行慈善捐贈來滿足本地開銷的要求。 If the applicant's assets exceed SGD 50 million, meeting the local expenditure requirement through charitable donations is also permissible.
結語
以上是主要的變化內容。如果您或您的客戶對後續申請感興趣，歡迎與您的諮詢顧問聯繫，以獲取更多詳細信息。 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.
