Singapore legislation
Regulation 3
of Income Tax (NTT DC REIT — Section 13(12) Exemption) Order 2025
Regulation 3
Exemption for NTT DCR Singapore 4 Pte. Ltd.
Subregulation 1
Dividend income described in sub‑paragraph (2) received in Singapore by NTT DCR Singapore 4 Pte. Ltd. (a company incorporated in Singapore) on or after 14 July 2025 from NTT Global Data Centers EMEA AT GmbH (a company incorporated in Austria), is exempt from tax.
Subregulation 2
Sub‑paragraph (1) applies to dividend income originating from —
any rental and property‑related income (including capital gain derived from divestment of property) from the property named “VIE1”, located at Computerstrasse 4, 1100 Vienna, Austria, where such income is not subject to tax under the laws of Austria; and
any interest income derived from any temporary deposit with a financial institution in Austria of the income mentioned in sub‑paragraph (a).
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 20 June 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.