For owners of successful companies, Singapore offers a low personal tax rate, no tax on gains of a capital nature and no estate duty, together with common law structures for passing wealth to the next generation. Find out how to hold your assets, how to arrange your succession and what a move would require.
Resident individuals pay progressive income tax up to 24 per cent above S$1 million. Singapore does not tax gains of a capital nature, and trading gains remain taxable. Estate duty was removed for deaths on and after 15 February 2008 (Tax residence of individuals, The trader or investor line in practice).
Families who move need a pass or permanent residence. The Global Investor Programme offers routes through a S$10 million business, a S$25 million approved fund or a single family office with S$200 million under management. The Employment Pass and the ONE Pass are set out on Doing Business in Singapore. See also Relocation to Singapore and The Global Investor Programme.
For new awards from 1 August 2026, section 13O and 13OA funds of a single family office need S$20 million in designated investments and section 13U funds S$50 million, with further conditions on professionals, spending and deployment (The Singapore family office model, with the law as at 30 June 2026, and the MAS circular of 31 July 2026).
Singapore trust law rests on English equity and the Trustees Act. Trust business needs a licence under the Trust Companies Act 2005, with exemptions for banks and for private trust companies (The Trustees Act 1967 and the trustee's duties, Singapore instruments). Dr Ressos can coordinate the international side and advise on Swiss, English, Hong Kong and German law.
Residence and Relocation
Singapore admits foreign professionals, founders and investors through a system of passes. The articles collected here explain the pass system, tax residence of individuals, tokens as remuneration and the share plan rules, relocating from Switzerland to Singapore and back, permits and the right to stay, and the texture of family life. Current thresholds are summarised below with their dates, since they change on 1 January 2027. To the articlesPrivate Client Taxation
Singapore taxes individuals at moderate rates and does not tax gains of a capital nature. The articles collected here explain the family office model, the tax incentive conditions, the Global Investor Programme, tax residence, the arithmetic of living in Singapore or Switzerland, timing a token event around a move, anti-avoidance and the reporting of holdings under the CRS and CARF. To the articlesSuccession, Trusts and Foundations
Singapore is a common law trust jurisdiction. The articles collected here explain the trust as an answer to custody risk, express trusts and the three certainties, the Quistclose trust, the Trustees Act 1967, the Trust Companies Act 2005, constructive and resulting trusts and trusts across borders. They also cover succession, divorce, the inventory and transmission of keys and the cross-border estate. To the articlesFamily Offices
Singapore is a centre for family offices in Asia. The articles collected here explain the fund incentive schemes, the variable capital company, the licensing exemption, the tax incentive conditions, the case of August 2023 and the tightening of practice, and the Global Investor Programme. The book states the law at 30 June 2026, and the changes from 1 August 2026 are summarised below. To the articlesTrustees and Fiduciary Services
Trustees and corporate service providers are gatekeepers in Singapore. The articles collected here explain the trust as an answer to custody risk, the custodian as trustee, the Trustees Act 1967, the Trust Companies Act 2005 and trusts across borders. The registration of corporate service providers is summarised below. To the articlesCrypto-Assets
Singapore has built a licensing regime for crypto-assets step by step. The articles collected here, from the book Digital Assets Law in Singapore and Switzerland, explain the MAS approach, the private law of tokens and the case law, the Payment Services Act 2019, the Securities and Futures Act 2001, Part 9 of the Financial Services and Markets Act 2022, stablecoins and tokenisation. They also cover AML and sanctions, tax and fund incentives, enforcement and insolvency, structuring and a practical toolkit. The book states the law as at 30 June 2026. To the articlesBanking and Wealth Management
Singapore manages S$6.7 trillion in assets, most of them from abroad. The articles collected here explain how a bank approaches a new client, how a treasury is kept and off-ramped, and how a family holds wealth through a fund, a trust or a family office. They also show where the business began, in the credit networks and remittance houses of the nineteenth century. Part E of the financial centre book, on wealth management and private banking, is still to come. To the articlesDouble Taxation Treaties
Singapore has a wide network of tax agreements. The articles collected here take the agreement with Switzerland as their worked example: its history, residence and the tie-breaker, permanent establishment, dividends, interest and royalties, capital gains, employment income, mutual agreement and exchange of information. The treaty position with other partners is summarised below with its date. To the articlesDigital Assets: Singapore V: Taxation and Incentives
Singapore V: Taxation and Incentives — a part of the book Digital Assets Law in Singapore and Switzerland by Dr Alexander Ressos. To the articles