KORE US REIT Issues Fresh Notice Confirming No US Section 1446(f) Withholding Tax

SGX Filings
Mar 31

KORE US REIT Management Pte. Ltd., the manager of KORE US REIT, announced on Mar, 31 2026 that it has posted a new qualified notice effective Apr, 1 2026.

The document confirms that KORE US REIT remains a publicly traded partnership that is not treated as engaged in a United States trade or business, meaning the US Section 1446(f) withholding tax does not apply to transfers of its units by non-US unitholders. As a result, brokers do not need to withhold this tax, and non-US investors are not required to file a US federal income tax return or obtain a US tax identification number solely because of the rule.

The notice is valid for 92 days from Apr, 1 2026, and the manager intends to issue updated notices every quarter.

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