Trusts, trust companies, holding structures and family offices: how to hold and pass on wealth through Singapore, and which rules apply to the trustees and advisers who administer it.
The book treats these structures in The trust as Singapore's answer to custody risk and The Singapore family office model.
Succession, 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 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 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 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 articlesGroup and Holding Structures
A Singapore holding company is a common choice for groups in Asia. The articles collected here explain the vehicles, from the private company to the company limited by guarantee, the limited liability partnership and the registered foreign company, the Singapore holding company for Asian operations, the allocation of functions between entities, intra-group services and transfer pricing. They also cover funds, custody, succession, banking and exit. The worked cases concern digital-asset groups between Switzerland and Singapore, and the reasoning carries over. 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 articlesDigital Assets: Singapore II: Private Law and Case Law
Singapore II: Private Law and Case Law — a part of the book Digital Assets Law in Singapore and Switzerland by Dr Alexander Ressos. To the articles