Re-domiciliation of foreign companies into Singapore — Step-by-step walkthrough
Published on: 21 Jun, 2026

Re-domiciliation of foreign companies into Singapore — Step-by-step walkthrough

The re-domiciliation of foreign companies into Singapore lets an overseas company transfer its registration to Singapore and become a Singapore company while keeping its legal identity, history and contracts intact. Introduced through the inward re-domiciliation regime, it avoids the disruption of winding up abroad and re-incorporating. This walkthrough explains eligibility, costs, timeline and the step-by-step ACRA process in 2026.

Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.

What re-domiciliation means

Re-domiciliation transfers a body corporate’s place of registration from its original jurisdiction to Singapore. The transferred entity becomes a Singapore company under the Companies Act 1967, retains its assets, liabilities and contractual relationships, and is treated as continuing rather than newly formed. Part XA of the Companies Act 1967 establishes the inward re-domiciliation regime and the criteria a foreign company must satisfy.

Eligibility: the size and solvency criteria

To re-domicile, a foreign corporate must meet at least two of three size criteria in the financial year before applying: total assets exceeding S$10 million, annual revenue exceeding S$10 million, or more than 50 employees. It must also be solvent, able to pay its debts as they fall due over the next 12 months, not be in liquidation, and be authorised to transfer out under the laws of its home jurisdiction. The home jurisdiction must permit outward re-domiciliation.

Documents required for re-domiciliation of foreign companies into Singapore

You will need a certified copy of the company’s constitution, evidence of authorisation to transfer from the home regulator, a directors’ declaration of solvency, the most recent financial statements, and confirmation that no proceedings prevent the transfer. ACRA may request additional documents to confirm good standing.

Cost and timeline

The application fee to ACRA is S$1,000. Professional fees for preparing the application, solvency declaration and supporting documents are additional and vary with complexity. ACRA generally processes a complete application within around two months. Once approved, the company has 60 days to de-register in its original jurisdiction and submit proof to ACRA.

Step-by-step process

1. Confirm the company meets at least two size criteria and the solvency test. 2. Verify the home jurisdiction permits outward transfer. 3. Prepare the constitution, solvency declaration and supporting documents. 4. Lodge the transfer-of-registration application with ACRA via a filing agent. 5. On approval, ACRA issues a notice of transfer of registration and the company is registered as a Singapore company. 6. De-register in the original jurisdiction within 60 days and lodge proof with ACRA. 7. Update bank, tax and contractual records to reflect the Singapore registration.

Tax and post-transfer considerations

After re-domiciliation the company is treated as a Singapore-incorporated company and is generally a Singapore tax resident, opening access to the partial tax exemption and Singapore’s treaty network. Existing fixed assets and tax attributes carry specific transitional rules, so a tax review before transfer is prudent. The company must thereafter comply with all Singapore filing obligations, including annual returns and corporate tax filings.

Official sources

Always confirm current rules and fees against the primary sources: www.acra.gov.sg, www.iras.gov.sg, www.edb.gov.sg.

Related guides

FAQs

Does re-domiciliation create a new company?
No. The company keeps its legal identity, contracts and history; only its place of registration moves to Singapore.

What are the size criteria?
Meet at least two of three: assets over S$10 million, revenue over S$10 million, or more than 50 employees, in the year before applying.

How much does it cost and how long does it take?
ACRA’s application fee is S$1,000 and processing typically takes around two months, plus 60 days to de-register abroad.

Will the company become a Singapore tax resident?
Generally yes once re-domiciled, which can give access to the partial tax exemption and treaty benefits, subject to transitional rules.

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.