Starting a Company
Dependant Pass Singapore 2026: Eligibility, Documents and Application Process for Family Relocation
For senior foreign professionals relocating to Singapore, the Employment Pass or ONE Pass is only half the story. The other half is bringing the family. That is what the Dependant's Pass (DP) is for — a work pass issued by the Ministry of Manpower (MOM) that allows...
Redomiciling Your Foreign Company to Singapore 2026: Full Inward Redomiciliation Process Guide
For a foreign company that wants to move its legal home to Singapore without incorporating a new entity, dissolving the old one, or interrupting operations, the answer is inward redomiciliation — the transfer of the company's place of registration from a foreign...
CorpPass Singapore 2026: Setup Guide for New Companies, Administrators and Third-Party Authorisations
Every Singapore company that wants to transact with government agencies — file taxes with IRAS, submit CPF for employees, lodge annual returns with ACRA, apply for grants with Enterprise Singapore, or renew work passes with MOM — needs a working CorpPass. It is the...
Nominee Director in Singapore (2026): Legal Requirements, Risks and How It Works
Every Singapore-incorporated company must have at least one director who is "ordinarily resident in Singapore" under Section 145 of the Companies Act 1967. For foreign entrepreneurs, offshore fund managers, and overseas parent companies setting up a Singapore...
Global Investor Programme (GIP) Singapore 2026: Requirements, Process and Common Mistakes
The Global Investor Programme (GIP) is Singapore's flagship permanent residence pathway for ultra high net worth individuals, established business owners, and next-generation family principals. Administered by the Economic Development Board (EDB), the GIP grants...
VCC vs Cayman SPC 2026: Why Singapore Is the New Fund Domicile
For decades, the Cayman Islands Segregated Portfolio Company (SPC) was the default choice for fund managers running multiple sub-funds under one legal umbrella. Since 2020, Singapore has offered a serious onshore alternative — the Variable Capital Company (VCC). By...
Employee Share Option Plans (ESOP) for Singapore Companies (2026): Design, Tax and Cap-Table Compliance
ESOP Singapore 2026 — option pool sizing, 4-year vest with 1-year cliff, IRAS taxation on exercise, tax clearance for foreign employees and cap-table administration.
Startup Tax Exemption (SUTE) Singapore 2026: The First Three Years Explained
Startup Tax Exemption Singapore 2026 — Section 43(6A) 75%/50% exemption on first S$200k, qualifying conditions, investment holding exclusion and SUTE vs PTE.
S Pass Singapore 2026: Eligibility, Levy, Quota and Application Guide
S Pass Singapore 2026 — S$3,150 salary floor, DRC sub-quota, sector levies, MyCareersFuture posting rules, application steps and renewal traps.
How to Move to Singapore as a High Net Worth Individual (2026): All Pathways Compared
Singapore attracts high net worth individuals (HNWIs) with a coherent proposition: political stability, rule of law, a competitive personal tax regime, world-class private banking, and access to Asia. But the actual pathway to residence — and eventually Permanent...
Running a Company
Cash Accounting vs Accrual Accounting: Which Is Right for Your Business?
Compare cash accounting and accrual accounting for Singapore companies. Understand IRAS rules, GST, reporting, and how a corporate secretary Singapore can help. Learn more.
Fixed and Floating Charge Receivers in Singapore (2026): The Legal Framework
Behind almost every receivership in Singapore lies a charge — the security a lender took over a company's assets when it advanced the money. Whether that charge is fixed or floating shapes everything that follows: what the receiver can seize, when the security bites,...
Receiver’s Liability for Company Contracts in Singapore (2026)
When a lender appoints a receiver over a company that has defaulted, the company does not simply freeze. Contracts are still running — suppliers keep delivering, employees keep working, customers expect orders to be filled. A pressing question arises immediately: if...
Directors’ Indemnity and Section 172 in Singapore (2026): Which Indemnities Are Void
Directors take on real personal exposure. If something goes wrong — a claim of negligence, a breach of duty, a regulatory action — a director can be sued, sometimes by the very company they serve. It is natural for a company to want to protect its directors by...
Proxies at Company Meetings in Singapore (Section 181) (2026)
A shareholder who cannot attend a company meeting is not shut out of the decision. Singapore law lets them appoint someone else to attend and vote in their place. That someone is a proxy, and the rules governing proxies sit in section 181 of the Companies Act 1967....
Subdivision and Consolidation of Shares in Singapore (Section 71) (2026)
Not every change to a company's shares involves raising fresh capital or moving money. Sometimes a company simply needs to reorganise the shares it already has — splitting each share into several smaller ones, or combining several into one. In Singapore, this is done...
Retirement of Directors by Rotation in Singapore (2026)
Many Singapore company constitutions contain a clause that quietly requires some of the directors to step down at each annual general meeting and offer themselves for re-election. This is retirement of directors by rotation, and it is one of the most misunderstood...
Variation of Class Rights in Singapore (Section 74) (2026)
When a Singapore company has more than one class of shares — say ordinary shares and a tranche of preference shares issued to an investor — the rights attached to each class are part of the bargain that persuaded people to put money in. Those rights cannot be quietly...
How to Read and Understand Your Company’s Financial Statements in Singapore
Learn how to read and understand your company’s financial statements in Singapore, including balance sheet, P&L, cash flow, ACRA and IRAS requirements. Practical guide.
Receiver and Manager in Singapore (2026): Differences and When Each Applies
The terms "receiver" and "receiver and manager" are often used interchangeably, but in Singapore insolvency law they describe two different offices with two different jobs. A plain receiver takes control of charged assets and turns them into cash. A receiver and...
Growing a Company
EDG vs PSG vs MRA 2026: Which Singapore Government Grant Is Right for You?
A side-by-side 2026 comparison of the three flagship Singapore SME grants: EDG, PSG and MRA. Includes decision tree and application tips.
JS-SEZ Guide for Singapore Companies 2026: Johor Expansion, Tax and Employment
How Singapore companies should approach the Johor-Singapore Special Economic Zone in 2026 — structuring, Malaysia 5% tax rate, transfer pricing, and cross-border employment.
Non-Compete and Restraint of Trade Clauses Singapore 2026: What Employers Must Do Before the MOM Tripartite Guidelines
The 2026 MOM Tripartite Guidelines on restraint of trade — what non-compete, non-solicit and garden leave clauses Singapore employers must prepare for.
COMPASS Points Calculator 2026: Will Your Singapore EP Application Score Enough?
How MOM’s COMPASS framework scores Singapore Employment Pass applications in 2026 — the six criteria, sample scoring, and how to boost a weak score.
Singapore as regional commodity trading hub — Step-by-step walkthrough
Singapore as regional commodity trading hub — Step-by-step walkthrough. For trading companies setting up Singapore operations. Practical 2026 walkthroug…
Singapore Trademark Registration with IPOS (2026): Process, Classes, Costs and Timeline
For a Singapore SME, the company name and the brand mark above the storefront are often the most valuable assets on the balance sheet. ACRA registration protects only the corporate name from a corporate-administration standpoint — it does not give you exclusive rights...
Complete Guide to Setting Up a Family Office in Singapore (2026)
The 2026 build guide for setting up a family office in Singapore — structure, 13O vs 13U tax incentive, MAS approval, residency, banking, governance and ongoing compliance.
Single vs Multi-Family Office in Singapore (2026): Costs, Pros and Cons
Single Family Office vs Multi-Family Office in Singapore — 2026 cost comparison, licensing differences, where the break-even sits, and which structure suits your scale of wealth.
Section 13O vs 13U: Comparing Singapore Family Office Tax Incentives (2026)
Singapore family office tax incentives compared — Section 13O Onshore Fund vs Section 13U Enhanced Tier. 2026 thresholds, business spending floors and the local investment requirement.
Singapore PR Application 2026: Requirements, Documents and Timeline
A complete 2026 guide to applying for Singapore Permanent Residence — eligibility schemes, documents, timeline, decision factors, and what happens after approval or rejection.
Taxes and GST
GST Cash Accounting Scheme Singapore (2026): Cash-Flow Relief for Small Businesses
Most GST-registered businesses account for GST on an invoice basis: you must declare and pay the GST on a sale as soon as you issue the invoice, even if the customer has not yet paid you. For a small business that gives customers 30, 60 or 90 days to settle, that can...
Additional Buyer’s Stamp Duty (ABSD) for Companies Buying Residential Property in Singapore (2026)
Buying residential property through a company is often floated as a way to hold real estate for investment, succession or asset protection. Before going down that road, there is one number every director and adviser must understand: the Additional Buyer's Stamp Duty...
Section 34C: The Tax Framework for Qualifying Amalgamations in Singapore (2026)
When two Singapore companies merge under the amalgamation provisions of the Companies Act, the legal mechanics are only half the story. The other half is tax. Without a special rule, an amalgamation could trigger deemed disposals, balancing charges on capital...
Import GST Deferment Scheme (IGDS) Singapore 2026: Defer Import GST and Free Up Cash Flow
For businesses that import goods into Singapore, Goods and Services Tax (GST) is charged at the point of importation. That means paying import GST to Singapore Customs up front, then waiting to claim it back as input tax when the GST return is filed. For an...
Global Trader Programme (GTP) — concessionary tax — Eligibility and requirements checklist
Global Trader Programme (GTP) — concessionary tax — Eligibility and requirements checklist. For trading companies setting up Singapore operations. Pract…
Regional HQ (RHQ) and IHQ tax incentives — Eligibility and requirements checklist
Regional HQ (RHQ) and IHQ tax incentives — Eligibility and requirements checklist. For foreign parent companies entering Singapore. Practical 2026 walkt…
IP Development Incentive (IDI) in Singapore (2026): Concessionary Tax on IP Income
Singapore wants companies not just to own intellectual property, but to develop it here. The Intellectual Property Development Incentive (IDI) is the tax scheme built for that purpose. It gives an approved company a concessionary corporate tax rate of 5% or 10% on...
The M&A Scheme in Singapore (2026): M&A Allowance and Stamp Duty Relief
Growing by acquisition is expensive, and the Singapore tax system offers a targeted incentive to soften the cost: the Mergers and Acquisitions (M&A) Scheme. It gives a qualifying acquiring company an allowance on the value of shares it buys, a double deduction on...
Country-by-Country Reporting (CbCR) for Singapore MNE Groups (2026)
If your business is part of a large multinational group, there is a reporting obligation that sits above ordinary corporate tax filing and often catches Singapore finance teams by surprise: Country-by-Country Reporting (CbCR). It requires the biggest multinational...
Group Relief for Singapore Companies (2026): Transferring Losses Within a Group
Companies within the same corporate group often have uneven results in a given year. One entity turns a healthy profit while a sister company, perhaps a newer venture or a business hit by a downturn, runs at a loss. Singapore's group relief system lets you move...
Bookkeeping
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News
New Bill Introduces Amendments to AML/CFT Regime
On 2 July 2024, the Anti-Money Laundering and Other Matters Bill (“Bill”) was introduced for its first reading in Parliament. The Bill aims to: Enhance the ability of law enforcement agencies (LEAs) to pursue and prosecute money laundering (ML) offences. Clarify and...
Singapore Corporate Service Providers to Face Increased Scrutiny
Singapore is set to intensify oversight on nearly 3,000 corporate service providers to bolster anti-money laundering controls. A proposed draft law would impose fines of up to $100,000 per breach on firms and senior management that fail to meet anti-money laundering...
Corporate Service Provider Director Faces Consequences for Identity Misuse
In a recent case highlighting the importance of due diligence in corporate governance, Li Baozhu, the sole director of Corp Nergy Pte Ltd, has been fined $6,500 by the State Court for failing to exercise reasonable diligence in her duties under the Companies Act. This...