VCC (Variable Capital Company): ответы с источниками

Регистрация в ACRA

«Fees and processing time Business registration What you need to know | Details --- | --- Fees | $8,000 (non-refundable) Payment method | Credit or debit card (Visa, Mastercard, or American Express), PayPal, Apple Pay, and Google Pay Processing time | Registrations take 14 to 60 days to approve. This includes extra approval from cite16†referral authorities if needed. ## How to register a VCC Follow our cite17†step-by-step guide to incorporate a VCC ↗ (opens in new tab)†www.vcc.bizfile.gov.sg . Registration guide What you need to know | Here is what to expect --- | --- If a cite18†corporate service provider (CSP) did not register for you | All key officers and subscribers must consent to their appointment online at cite19†www.vcc.bizfile.gov.sg ↗ (opens in new tab)†www.vcc.bizfile.gov.sg within 60 days of receiving the email notification. If the registration is approved | You will receive: * Notice of successful incorporation. * UEN for the VCC. Use this to deal with government agencies. * Link to download a cite20†free copy of the VCC’s Business Profile .»

Источник: acra.gov.sg · копия источника от 2026-10-02

«3.4 Variable capital company or VCC A body corporate incorporated as such under the Variable Capital Companies Act 2018 (“VCC Act”) 4. 3 The term “collective investment scheme” has the meaning given by section 2(1) of the Securities and Futures Act 2001. 4 The Accounting and Corporate Regulatory Authority is responsible for the administration of the VCC Act, other than Part 7 (International obligations and prevention of money laundering, terrorism financing and other offences). Part 7 of the VCC Act is under the purview of the Monetary Authority of Singapore (“MAS”). 2 Tax Framework for VCCs 4 Background 4.1 The VCC is a new corporate structure 5 for investment funds6 that can be used across a wide range of fund strategies, and as an open-end or a closed- end fund. Besides the incorporation of new funds, the VCC framework also allows fund managers to redomicile existing overseas investment funds with structures comparable to that of a VCC 7, by transferring their registrations to Singapore as VCCs. In Budget 2018, it was announced that a tax framework will be introduced to complement the VCC framework. …»

Источник: iras.gov.sg · копия источника от 2026-10-02

Сингапурский лицензированный или освобождённый управляющий — обязательно

«4 VCCs 1 and VCC managers are subject to regulatory requirements, including the following key requirements specific to the governance and management of VCCs: a) VCC to be used as collective investment schemes (CIS). A VCC is to be one or more CIS in the form of a body corporate2. b) Appointment of MAS-regulated manager. A VCC must have a manager that is regulated by MAS to manage its property or operate the CIS that comprise the VCC3. c) Appointment of director from the VCC manager. A VCC must have at least one director who is either a director or a qualified representative of the manager of the VCC4. d) Appointment of eligible financial institution (EFI). A VCC must engage an EFI for the purposes of conducting the necessary checks and performing the measures in order for the VCC to comply with its AML/CFT requirements under MAS Notice VCC-N015. 5 In addition, a VCC manager is required to segregate the assets of the VCC and maintain them with an independent custodian. The manager must also ensure any individual who conducts fund management activity (e.g. providing inputs on the portfolio composition, marketing, etc.) for the VCC is appointed as a representative of the manager.»

Источник: mas.gov.sg · копия источника от 2026-10-02

«## Fund manager Fund managers manage the VCC's investments and operations. Every VCC must appoint one permissible fund manager. Permissible fund managers Type of permissible fund manager | Requirements --- | --- Licensed fund management company | Must hold a capital markets services licence for fund management under the cite17†Securities and Futures Act (SFA) ↗ (opens in new tab)†sso.agc.gov.sg . Registered fund management company | Must be registered under paragraph 5(1)(i) of the cite18†Second Schedule to the Securities and Futures (Licensing and Conduct of Business) Regulations ↗ (opens in new tab)†sso.agc.gov.sg . Exempted financial institution | Must be exempted under cite19†sections 99(1)(a), (b), (c), or (d) of the SFA ↗ (opens in new tab)†sso.agc.gov.sg from the requirement to hold a capital markets services licence to carry on business in fund management. Examples: * Banks licensed under the Banking Act 1970 * Merchant banks approved under the Monetary Authority of Singapore Act 1970 * Finance companies licensed under the Finance Companies Act 1967 * Companies or co-operative societies licensed under the Insurance Act 1966»

Источник: acra.gov.sg · копия источника от 2026-10-02

открытый или закрытый

«3.4 Variable capital company or VCC A body corporate incorporated as such under the Variable Capital Companies Act 2018 (“VCC Act”) 4. 3 The term “collective investment scheme” has the meaning given by section 2(1) of the Securities and Futures Act 2001. 4 The Accounting and Corporate Regulatory Authority is responsible for the administration of the VCC Act, other than Part 7 (International obligations and prevention of money laundering, terrorism financing and other offences). Part 7 of the VCC Act is under the purview of the Monetary Authority of Singapore (“MAS”). 2 Tax Framework for VCCs 4 Background 4.1 The VCC is a new corporate structure 5 for investment funds6 that can be used across a wide range of fund strategies, and as an open-end or a closed- end fund. Besides the incorporation of new funds, the VCC framework also allows fund managers to redomicile existing overseas investment funds with structures comparable to that of a VCC 7, by transferring their registrations to Singapore as VCCs. In Budget 2018, it was announced that a tax framework will be introduced to complement the VCC framework. …»

Источник: iras.gov.sg · копия источника от 2026-10-02

минимум один директор постоянно проживает в Сингапуре (ordinarily resident)

«## Director Directors manage the VCC's affairs and make decisions in the VCC's best interests. Every VCC must have at least one director who meets the director requirements. VCCs with cite8†Authorised Schemes ↗ (opens in new tab)†sso.agc.gov.sg need at least three directors in total. One of these directors must be independent. Director requirements Requirement | Details --- | --- Personal | * 18 years or above * Mentally fit to make decisions * Not bankrupt or disqualified from being a director Local residency | * Ordinarily resident. * Singapore citizen, Singapore permanent resident, cite9†EntrePass ↗ (opens in new tab)†www.mom.gov.sg or cite10†Employment Pass (EP) ↗ (opens in new tab)†www.mom.gov.sg holder. EP holders must get a cite11†Letter of Consent ↗ (opens in new tab)†www.mom.gov.sg to become a director. * Foreign Identification Number (FIN) holders must confirm with their pass issuer (cite12†Ministry of Manpower (MOM) ↗ (opens in new tab)†www.mom.gov.sg or cite13†Immigration and Checkpoints Authority (ICA) ↗ (opens in new tab)†www.ica.gov.sg ) if they can accept a role. …»

Источник: acra.gov.sg · копия источника от 2026-10-02

корпоративного секретаря — физическое лицо, постоянно проживающее в Сингапуре, — назначают в течение шести месяцев после инкорпорации

«## Director Directors manage the VCC's affairs and make decisions in the VCC's best interests. Every VCC must have at least one director who meets the director requirements. VCCs with cite8†Authorised Schemes ↗ (opens in new tab)†sso.agc.gov.sg need at least three directors in total. One of these directors must be independent. Director requirements Requirement | Details --- | --- Personal | * 18 years or above * Mentally fit to make decisions * Not bankrupt or disqualified from being a director Local residency | * Ordinarily resident. * Singapore citizen, Singapore permanent resident, cite9†EntrePass ↗ (opens in new tab)†www.mom.gov.sg or cite10†Employment Pass (EP) ↗ (opens in new tab)†www.mom.gov.sg holder. EP holders must get a cite11†Letter of Consent ↗ (opens in new tab)†www.mom.gov.sg to become a director. * Foreign Identification Number (FIN) holders must confirm with their pass issuer (cite12†Ministry of Manpower (MOM) ↗ (opens in new tab)†www.mom.gov.sg or cite13†Immigration and Checkpoints Authority (ICA) ↗ (opens in new tab)†www.ica.gov.sg ) if they can accept a role. …»

Источник: acra.gov.sg · копия источника от 2026-10-02

VCC — отдельное юридическое лицо для инвестиционных фондов

«3.4 Variable capital company or VCC A body corporate incorporated as such under the Variable Capital Companies Act 2018 (“VCC Act”) 4. 3 The term “collective investment scheme” has the meaning given by section 2(1) of the Securities and Futures Act 2001. 4 The Accounting and Corporate Regulatory Authority is responsible for the administration of the VCC Act, other than Part 7 (International obligations and prevention of money laundering, terrorism financing and other offences). Part 7 of the VCC Act is under the purview of the Monetary Authority of Singapore (“MAS”). 2 Tax Framework for VCCs 4 Background 4.1 The VCC is a new corporate structure 5 for investment funds6 that can be used across a wide range of fund strategies, and as an open-end or a closed- end fund. Besides the incorporation of new funds, the VCC framework also allows fund managers to redomicile existing overseas investment funds with structures comparable to that of a VCC 7, by transferring their registrations to Singapore as VCCs. In Budget 2018, it was announced that a tax framework will be introduced to complement the VCC framework. …»

Источник: iras.gov.sg · копия источника от 2026-10-02

«## What is a VCC A VCC is a structure that is mainly for investment funds, not businesses. You can either set up: * One single fund * One umbrella with many sub-funds Each fund is completely separate from the others. If one fund loses money, it will not affect the other funds. Unlike companies, VCCs do not need to share their member lists with the public. However, public authorities can ask to see it when needed. ## Key features of VCCs VCC key features Key features | Details --- | --- Ownership | Shareholders own the VCC through their shares. All VCCs must have at least one shareholder.There is no maximum number of shareholders. Shares | VCCs have more flexibility than regular companies: * Can issue and redeem shares without shareholder approval * Can pay dividends from the VCC's capital, not just profits Legal status | A VCC is a separate legal entity. It can sue, be sued, and own property in the VCC's name. Taxes | * VCCs are taxed at cite7†corporate tax rates ↗ (opens in new tab)†www.iras.gov.sg . * For umbrella VCCs, each sub-fund is taxed separately. …»

Источник: acra.gov.sg · копия источника от 2026-10-02

Это отдельное юрлицо с переменным капиталом (свободный выпуск и выкуп акций)

«3.4 Variable capital company or VCC A body corporate incorporated as such under the Variable Capital Companies Act 2018 (“VCC Act”) 4. 3 The term “collective investment scheme” has the meaning given by section 2(1) of the Securities and Futures Act 2001. 4 The Accounting and Corporate Regulatory Authority is responsible for the administration of the VCC Act, other than Part 7 (International obligations and prevention of money laundering, terrorism financing and other offences). Part 7 of the VCC Act is under the purview of the Monetary Authority of Singapore (“MAS”). 2 Tax Framework for VCCs 4 Background 4.1 The VCC is a new corporate structure 5 for investment funds6 that can be used across a wide range of fund strategies, and as an open-end or a closed- end fund. Besides the incorporation of new funds, the VCC framework also allows fund managers to redomicile existing overseas investment funds with structures comparable to that of a VCC 7, by transferring their registrations to Singapore as VCCs. In Budget 2018, it was announced that a tax framework will be introduced to complement the VCC framework. …»

Источник: iras.gov.sg · копия источника от 2026-10-02

«## What is a VCC A VCC is a structure that is mainly for investment funds, not businesses. You can either set up: * One single fund * One umbrella with many sub-funds Each fund is completely separate from the others. If one fund loses money, it will not affect the other funds. Unlike companies, VCCs do not need to share their member lists with the public. However, public authorities can ask to see it when needed. ## Key features of VCCs VCC key features Key features | Details --- | --- Ownership | Shareholders own the VCC through their shares. All VCCs must have at least one shareholder.There is no maximum number of shareholders. Shares | VCCs have more flexibility than regular companies: * Can issue and redeem shares without shareholder approval * Can pay dividends from the VCC's capital, not just profits Legal status | A VCC is a separate legal entity. It can sue, be sued, and own property in the VCC's name. Taxes | * VCCs are taxed at cite7†corporate tax rates ↗ (opens in new tab)†www.iras.gov.sg . * For umbrella VCCs, each sub-fund is taxed separately. …»

Источник: acra.gov.sg · копия источника от 2026-10-02

зарегистрированный офис (registered office) в Сингапуре открыт для публики в обычные рабочие часы

«4. Registered office address | The official address where: * ACRA and others can send legal documents and notices to your VCC. * You must keep your VCC records and cite5†registers . Requirements: * Must be open and accessible to the public during normal office hours. * Does not have to be the same place where you you run your business activities. For example, your registered office can be in Raffles Place while your factory operates in Tuas.»

Источник: acra.gov.sg · копия источника от 2026-10-02

Регистрация в ACRA

«Fees and processing time Business registration What you need to know | Details --- | --- Fees | $8,000 (non-refundable) Payment method | Credit or debit card (Visa, Mastercard, or American Express), PayPal, Apple Pay, and Google Pay Processing time | Registrations take 14 to 60 days to approve. This includes extra approval from cite16†referral authorities if needed. ## How to register a VCC Follow our cite17†step-by-step guide to incorporate a VCC ↗ (opens in new tab)†www.vcc.bizfile.gov.sg . Registration guide What you need to know | Here is what to expect --- | --- If a cite18†corporate service provider (CSP) did not register for you | All key officers and subscribers must consent to their appointment online at cite19†www.vcc.bizfile.gov.sg ↗ (opens in new tab)†www.vcc.bizfile.gov.sg within 60 days of receiving the email notification. If the registration is approved | You will receive: * Notice of successful incorporation. * UEN for the VCC. Use this to deal with government agencies. * Link to download a cite20†free copy of the VCC’s Business Profile .»

Источник: acra.gov.sg · копия источника от 2026-10-02

«3.4 Variable capital company or VCC A body corporate incorporated as such under the Variable Capital Companies Act 2018 (“VCC Act”) 4. 3 The term “collective investment scheme” has the meaning given by section 2(1) of the Securities and Futures Act 2001. 4 The Accounting and Corporate Regulatory Authority is responsible for the administration of the VCC Act, other than Part 7 (International obligations and prevention of money laundering, terrorism financing and other offences). Part 7 of the VCC Act is under the purview of the Monetary Authority of Singapore (“MAS”). 2 Tax Framework for VCCs 4 Background 4.1 The VCC is a new corporate structure 5 for investment funds6 that can be used across a wide range of fund strategies, and as an open-end or a closed- end fund. Besides the incorporation of new funds, the VCC framework also allows fund managers to redomicile existing overseas investment funds with structures comparable to that of a VCC 7, by transferring their registrations to Singapore as VCCs. In Budget 2018, it was announced that a tax framework will be introduced to complement the VCC framework. …»

Источник: iras.gov.sg · копия источника от 2026-10-02

Применяется, если: дивиденды и распределения прибыли

WHT на дивиденды нет

«5.1 VCCs incorporated under the VCC Act are treated as companies incorporated under the Companies Act 1967 for income tax purposes. Accordingly, and subject to modifications where applicable, a reference to a company in the Income Tax Act 1947 (“ITA”) and the subsidiary legislation made under it includes a VCC 11. Tax Residence of VCCs 5.2 A VCC is considered a tax resident in Singapore for a calendar year if the control and management of the VCC’s business is exercised in Singapore for that year. In determining where the control and management is exercised, the location where the board of directors of the VCC meet to make strategic decisions is often a key factor. 5.3 The tax residence of a sub-fund follows that of its umbrella VCC. This means that a sub-fund is a resident in Singapore if its umbrella VCC is a resident in Singapore. Conversely, a sub-fund is a non-resident if its umbrella VCC is a non-resident. 5.4 A VCC can apply for a Certificate of Residence (“COR”) to support its claims for tax benefits under the Avoidance of Double Taxation Agreements concluded by Singapore with our treaty partners. …»

Источник: iras.gov.sg · копия источника от 2026-10-02

«There is no need to withhold tax on dividend payments, even if there are withholding tax rates ascribed to dividends in some of our Avoidance of Double Taxation Agreements (DTAs). Singapore currently does not impose withholding tax on dividends.»

Источник: iras.gov.sg · копия источника от 2026-10-02