The Singapore Variable Capital Company (“VCC”) is a corporate structure that may be utilised for investment funds in Singapore. It is an alternative to other fund structures in Singapore, namely the private limited company structure, the limited partnership structure and the unit trust structure, and may only be utilised as a collective investment scheme.

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The VCC framework caters to the specific needs of an investment fund and contains features similar to dedicated fund structures in other international fund jurisdictions such as Cayman Islands, Ireland, Luxembourg and Hong Kong.