Katrin Lindqvist edits VCC Singapore's coverage of fund tax incentives. She focuses on how the Section 13O, 13U and 13D schemes actually work in practice — eligibility, the economic-substance conditions and the numbers that decide whether a fund qualifies — reconciling MAS and IRAS guidance into clear explainers for managers and family offices, and flagging changes such as the 2025 economic-substance updates rather than repeating outdated figures.

How we keep guides accurate

• Every guide is dated and carries a “reviewed” stamp; figures are checked against MAS, IRAS, ACRA and EDB sources, which we cite by name.
• Where the rules changed (for example the 1 January 2025 economic-substance updates), we flag the change and the effective date rather than repeating outdated figures.
• We treat numbers as best-estimates for orientation and tell readers to confirm the current position with the regulator before acting.

What VCC Singapore is — and isn’t

VCC Singapore is an independent informational resource. We partner with MAS-licensed Capital Markets Services (CMS) fund managers to help qualified clients set up VCCs, but the site itself is not a regulator, a law firm, or a tax adviser, and nothing here is legal, tax or financial advice.

Katrin Lindqvist is part of the VCC Singapore editorial team.

VCC Singapore is an independent informational resource and is not a regulator, law firm or tax adviser. Content is general information, not legal, tax or financial advice.