需要公司法务以及专业律师的澄清暂时我个人的解读是两种可能：1）这个针对的是living rust (revocable trust),我特别去读了一遍trust deed, 我们经常做的是irrevocable trust,所以不易受影响。这个是最理想的解读2）我们经常做的buy under trust 被打击到，买家需要支付stamp duty以及35% ABSD，之后符合条件的，trust deed能证实真实受益人身份的，去iras申请退回absd.联合早报的翻译总觉得词不达意，不太准确。英文版的也写的太简洁。
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看英文的就清楚了
As a concession, a trustee may apply to the Inland Revenue Authority of Singapore (IRAS) for a refund of ABSD (Trust), provided that all beneficial owners of the residential property are identifiable individuals and that beneficial ownership of the residential property has vested in all of these beneficial owners at the time of property transfer into the trust.
The refund amount will be based on the difference between the ABSD (Trust) rate of 35 per cent and the ABSD rate corresponding to the profile of the beneficial owner with the highest applicable ABSD rate, said the ministry.
可以申请退回的是受益人做为个人购买时需要支付的ABSD和这个35%之间的差价而已。
The refund amount will be based on the difference between the ABSD (Trust) rate of 35 per cent and the ABSD rate corresponding to the profile of the beneficial owner with the highest applicable ABSD rate, said the ministry.
可以申请退回的是受益人做为个人购买时需要支付的ABSD和这个35%之间的差价而已。
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