Regulation 1
Citation
This Order is the Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S510-2025
Income Tax (Ascott REIT (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 (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S510-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Subject to sub‑paragraph (3), interest income described in sub‑paragraph (2) received in Singapore by Ascott REIT (Europe) Pte. Ltd. (a company incorporated in Singapore) on or after 4 July 2025 from The Ascott (Europe) N.V. (a company incorporated in the Netherlands) and Ascott Holdings (France) SAS (a company incorporated in France), is exempt from tax.
Subregulation 2
Sub‑paragraph (1) applies to interest income originating from any rental and property‑related income (including capital gain derived from divestment of property) from the property named “La Clef Tour Eiffel Paris”, located at 83 avenue Kléber 75116 Paris, France.
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 4 July 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S510-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 have?
- Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (Ascott REIT (Europe) Pte. Ltd. — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.