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.