by The Raffles Corporate Services Editorial Team | May 30, 2026 | Tax
Section 13D offshore fund scheme — Complete 2026 guide The Section 13D offshore fund scheme grants Singapore tax exemption on specified income earned by a qualifying offshore fund whose investors are non-residents and whose fund manager is Singapore-based. In 2026 it...
by The Raffles Corporate Services Editorial Team | May 30, 2026 | Tax
Family office MAS approval, annual review and audit — Complete 2026 guide Family office MAS approval, annual review and audit describes the full lifecycle of a Singapore single family office (SFO) under the Section 13O or 13U schemes — from the initial MAS award...
by The Raffles Corporate Services Editorial Team | May 30, 2026 | Tax
13O → 13U transition mechanics — Complete 2026 guide 13O to 13U transition mechanics describe the operational steps a Singapore single-family office takes when its AUM, headcount and local business-spend grow past the Section 13O caps and qualify for the enhanced-tier...
by The Raffles Corporate Services Editorial Team | May 30, 2026 | Tax
Section 13D offshore fund scheme — Complete 2026 guide The Section 13D offshore fund scheme grants Singapore tax exemption on specified income earned by a qualifying offshore fund whose investors are non-residents and whose fund manager is Singapore-based. In 2026 it...
by The Raffles Corporate Services Editorial Team | May 30, 2026 | Corp Sec Library, Tax
Every Singapore employer has an obligation each year to report each employee’s income to IRAS using Form IR8A, together with prescribed appendices for benefits, share-option gains and overseas income. Since 2022 the Auto-Inclusion Scheme (AIS) has been mandatory...
by Willie Tan | May 29, 2026 | Tax
Hiring international talent injects valuable global perspectives and specialized skills into your Singapore business operations. However, managing a cross-border workforce requires strict adherence to local regulatory obligations when those employees eventually move...