Regulation 1
Citation
This Order is the Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S419-2025
Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S419-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Interest income received in Singapore by FLT Europe Pte. Ltd. (a company incorporated in Singapore) on or after 22 April 2025 from FLT Europe B.V. (a company incorporated in the Netherlands), is exempt from tax.
Subregulation 2
Sub‑paragraph (1) applies to interest income originating from —
(a)
any rental and property‑related income (including capital gain derived from divestment of property) from any of the properties specified in sub‑paragraph (4); and
(b)
any interest income derived from any temporary deposit with a financial institution in Germany or the Netherlands of such rental and property‑related income.
Subregulation 3
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 22 April 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Subregulation 4
For the purposes of sub‑paragraph (2), the properties are the following:
(a)
the property located at Billbrookdeich 167‑171, 22113 Hamburg, Germany; (b)the property located at Werner von Siemens‑Strasse 44, 66793 Saarwellingen, Germany;
(c)
the property located at Thomas Dachser Strasse 3, 66802 Überherrn, Germany;
(d)
the property located at Hans‑Fleißner Straße 46‑48, 63329 Egelsbach, Germany.
Common questions
- What is Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S419-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 have?
- Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (FLT Europe Pte. Ltd. — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.