新加坡是亚洲的家族办公室中心。本栏目文章介绍基金激励计划、可变资本公司、牌照豁免、税收激励条件、2023年8月的案件与实务收紧，以及全球投资者计划（GIP）。本书阐述截至2026年6月30日的法律，2026年8月1日起的变化概述于下文。
新加坡的单一家族办公室管理一个家族的资产。基金实体（通常是公司或VCC）持有投资并享受第13O条或第13U条下的豁免，管理实体则雇用员工。截至2025年底，有2000多家单一家族办公室享有这些激励。MAS只统计激励获得者，因此总数不详。
自2026年8月1日起的新批准，第13O条和第13OA条基金须持有2000万新元的指定投资，第13U条基金须持有5000万新元，并分别配备两名和三名合格投资专业人员。本地业务支出每年至少20万新元，且须将资产的10%或1000万新元（以较低者为准）投放于合格投资选项（MAS 2026年7月31日通函）。
自2026年6月15日起，一项类别豁免使单一家族办公室免于申领牌照，无须批准，但须在14天内通知MAS。现有办公室的期限为2027年6月15日。
治理和传承与税务同样重要。2023年8月的案件促使银行和监管机构更仔细地审视家族办公室背后的人。
建议从新加坡家族办公室模式、税收激励条件或2023年8月的案件与实务收紧开始阅读。
家族办公室：第13O条、第13U条与单一家族办公室
At the end of 2020, about 400 single family offices in Singapore held a tax incentive granted by the Monetary Authority of Singapore. Read more Singapore · Wealth Management单一家族办公室的兴起
MAS describes a single family office as an entity that manages wealth for, or on behalf of, one family and is wholly owned or controlled by members of that family. Read more Singapore · Wealth Management税务优惠计划及其条件
Singapore’s tax incentives for funds form a family of four schemes under the Income Tax Act 1947. Read more Singapore · Wealth Management牌照豁免与监管期望
Fund management is a regulated activity under the Securities and Futures Act 2001, for which a capital markets services licence is normally required. Read more Singapore · Wealth Management实质、本地支出与投资要求
The headcount condition is the clearest expression of the demand for substance. Read more Singapore · Wealth Management2023年后的审查
On 15 August 2023 the police arrested ten foreign nationals in coordinated raids. The assets eventually seized, frozen or subject to prohibition of disposal orders amounted to about S$3 billion. Read more Singapore · Wealth Management对家族及其顾问的实务影响
The choice between section 13O, section 13OA and section 13U follows from the size of the assets and the existing structure. Read more Singapore · Wealth Management家族办公室：第13O条、第13U条与单一家族办公室——与日内瓦和香港的比较
The Geneva volume described a city where family offices grew out of the private banking tradition, without any special tax regime. Read more Singapore · Wealth Management家族办公室：第13O条、第13U条与单一家族办公室：摘要
Single family offices with Singapore tax incentives multiplied from about 400 at the end of 2020 to more than 2,000 at the end of 2024, drawn by stability, the common law, a deep private banking… Read more Singapore · Tax基金税收优惠为何对数字资产至关重要
Singapore's fund industry rests on three statutory exemptions. Read more Singapore · Tax三项计划
Section 13D exempts a non-resident fund that has no presence in Singapore other than its Singapore fund manager. Read more Singapore · Tax指定投资与代币问题
The exemption covers only specified income from designated investments. The designated investments list is set out in the regulations and expanded by successive circulars. Read more Singapore · Tax可变资本公司
The Variable Capital Companies Act 2018 came into force on 14 January 2020 and gave Singapore a fund vehicle built for the purpose. Read more Singapore · Tax基金经理的牌照与税务
A fund manager in Singapore must hold a capital markets services licence for fund management under the Securities and Futures Act 2001 or qualify for an exemption. Read more Singapore · Tax管理新加坡基金的瑞士经理
A Swiss portfolio manager or manager of collective assets licensed under the Financial Institutions Act (FinIA; FINIG) who wishes to manage a Singapore fund has three routes. Read more Singapore · Tax管理瑞士L-QIF的新加坡经理
The reverse case has become possible since 1 March 2024, when the limited qualified investor fund (L-QIF) was introduced into the Collective Investment Schemes Act (CISA; KAG). Read more Singapore · Tax在新加坡基金与瑞士基金之间作选择
The decision depends on investors, strategy and the token problem described above. The following table summarises the points that decide most mandates. Read more Singapore · Tax新加坡家族办公室模式
A single family office in Singapore is a company that manages the assets of one family and nothing else. The structure that MAS and IRAS have in mind has two layers. Read more Singapore · Tax牌照豁免与2023年类别豁免提案
A family office that manages only the assets of a single family does not need a capital markets services licence. Read more Singapore · Tax单一家族办公室的税收优惠条件
Single family office funds obtain their exemption under section 13O or 13U, but the conditions are stricter than for commercial funds and have been tightened twice. Read more Singapore · Tax家族办公室资产配置中的加密资产
The designated investments problem of Chapter IV strikes a crypto family office harder than a commercial fund, because the family's wealth often consists largely of the tokens that made it. Read more Singapore · Tax2023年8月案件与实务收紧
In August 2023 the Singapore Police Force arrested ten foreign nationals and seized or froze assets eventually valued at more than S$ 3 billion in what became the largest money-laundering case in… Read more Singapore · Tax全球投资者计划
The Global Investor Programme, administered by the Economic Development Board, grants permanent residence to investors who commit capital to Singapore. Read more Singapore · Tax与楚格州定额课税的比较
The Singapore family office is often weighed against the Swiss lump-sum regime described in Part G, Chapter VI, although the two instruments are built on different logics. Read more