Covered profiles
The listed profiles are nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States. US permanent residency alone is not the listed qualification. Citizen-equivalent treatment does not mean every purchase is free of ABSD: property count and the applicable citizen rules still matter.
Claim and trust documents
Obtain the remission certificate when stamping through myTax Portal. If a trust instrument is involved, submit an assessment/waiver request specifying FTA remission and attach the trust deed and option or sale agreement. Review the identifiable-beneficiary trust remission conditions separately rather than assume the FTA removes upfront trust requirements.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗