Analysis
Family Offices
Private trust company Singapore guide: the reg 4(1)(a) exemption, the duty to engage a licensed trust company, MAS Notice TCA-N03 and Trustees Act shields.
Analysis
Family Offices
Does Singapore have estate tax? No: estate duty ended for deaths from 15 February 2008. See where UK, US, Japanese and Korean death taxes can still apply.
Analysis
Family Offices
Existing Singapore single family offices must meet MAS's new class exemption conditions by 15 June 2027. Here are the restructuring options for each failed condition: third-party money, key-employee…
Analysis
Family Offices
Where the MAS licensing line falls between a single family office and a multi-family office in Singapore, tested against in-laws, a family split, a friend's capital, co-investment and…
Analysis
Governance and Compliance
Singapore applies the amended CRS and the new CARF from 1 January 2027, with first exchanges in September 2028. How VCCs, single family offices, private trust companies and…
Comparison
Family Offices
Singapore VCC Fund formation Family office structures Singapore incorporation and administration Discuss your structure → Short answer: ADGM offers a lightly administered single family office licence (its published…
Comparison
Family Offices
Singapore VCC Fund formation Family office structures Singapore incorporation and administration Discuss your structure → Short answer: Swiss voters rejected the proposed 50% federal inheritance and gift tax…
Regulatory update
Fund Structures
Singapore VCC Fund formation Family office structures Singapore incorporation and administration Discuss your structure → Short answer: The Monetary Authority of Singapore (MAS) Singapore Asset Management Survey 2025…
Analysis
Family Offices
How a single family office principal can reach Singapore permanent residence without the GIP: the Employment Pass and COMPASS, Dependant's Passes for the family, and the factors ICA…
Analysis
Family Offices
Where assets are booked, where they are managed, where the vehicle is domiciled and where the family lives are four separate legal questions. We explain the difference using…
Analysis
Family Offices
Section 90 of the Trustees Act 1967 shields lifetime Singapore-law trusts of foreign settlors from inheritance and succession rules, on three conditions. We read the text, its reserved…
Analysis
Family Offices
Singapore VCC Fund formation Family office structures Singapore incorporation and administration Discuss your structure → Short answer: The Global Investor Programme grants Singapore permanent residence to qualifying business…