Section 13O vs 13U 2026: Comparing Singapore Family Office Tax Incentives

by The Raffles Corporate Services Editorial Team | Jul 9, 2026 | Corp Sec Library, Growing Your Company, Tax

If you are setting up a family office in Singapore, the tax incentive you pick determines the shape of your entire structure — AUM commitment, staffing, business spending, and reporting cadence all flex around it. In 2026, the two dominant regimes remain Section 13O...

Family office MAS approval, annual review and audit — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 8, 2026 | Tax

Family office MAS approval, annual review and audit — Timeline and processing benchmarks Family office mas approval, annual review and audit covers the full lifecycle of a Singapore family office fund incentive: securing the initial award under the Income Tax Act...

13O → 13U transition mechanics — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 8, 2026 | Tax

13O → 13U transition mechanics — Timeline and processing benchmarks 13o → 13u transition mechanics describe how a Singapore family office fund that has outgrown the Resident Fund scheme moves up to the Enhanced Tier scheme under the Income Tax Act 1947. Handled...

Section 13D offshore fund scheme — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 8, 2026 | Tax

Section 13D offshore fund scheme — Timeline and processing benchmarks The section 13d offshore fund scheme is a Singapore tax exemption, administered under the Income Tax Act 1947, that exempts qualifying income of a non-resident fund vehicle from Singapore tax where...

Section 13U enhanced-tier fund scheme — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 7, 2026 | Tax

Section 13U enhanced-tier fund scheme — Timeline and processing benchmarks The Section 13U enhanced-tier fund scheme is Singapore’s larger fund tax incentive, exempting qualifying income of an approved fund that commits at least S$50 million and meets heavier...

Section 13O tax incentive scheme — full lifecycle — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 7, 2026 | Tax

Section 13O tax incentive scheme — full lifecycle — Timeline and processing benchmarks The Section 13O tax incentive scheme exempts qualifying income of a Singapore-incorporated and Singapore-resident fund managed by a family office, provided the fund meets the...