新加坡是普通法信托法域。本栏目文章介绍作为托管风险应对方案的信托、明示信托与三项确定性、Quistclose信托、《1967年受托人法》、《2005年信托公司法》、推定信托与归复信托以及跨境信托。文章还涉及继承、离婚、密钥的清点与传承以及跨境遗产。
《受托人法》为新加坡法律下的信托提供了基本框架。该法在信托文书的限制下赋予受托人一般投资权，并要求其考虑适当性和分散投资。经营信托业务须根据《2005年信托公司法》取得执照，最低资本为25万新元。银行获得豁免，私人信托公司亦获豁免，但须由持牌公司进行反洗钱审查。
新加坡没有关于破产中加密资产分离的成文法规则。问题在于托管人是否以信托方式持有代币。如果是，这些代币从未构成其破产财产的一部分。
2008年2月15日及以后死亡者的遗产税已被取消，因此问题主要在于各相关国家的继承法。来自大陆法系国家的家族还须了解其本国法律如何对待信托。
数字资产带来其特有的问题：没有密钥的继承人一无所有。本书列出了资产清单、密钥安排和十点规程。
信托、控股结构与可变资本公司
A financial centre that serves families and investors needs more than banks and asset managers. Read more Singapore · Wealth Management新加坡信托法
The trust reached Singapore with English law. Read more Singapore · Wealth Management持牌信托公司
The Trust Companies Act 2005 governs the licensing and regulation of trust companies in Singapore. Read more Singapore · Wealth Management私人信托公司
A private trust company (PTC) is a company formed to act as trustee for the trusts of one family. Read more Singapore · Wealth Management可变资本公司
By 2017 Singapore had become one of the leading centres for the management of funds in Asia, yet its asset managers domiciled many of their funds elsewhere. Read more Singapore · Wealth Management控股公司、税收协定与经济实质
The private company limited by shares remains the most common structuring vehicle in Singapore. Read more Singapore · Wealth Management信托、控股结构与可变资本公司：实务影响
The choice of vehicle follows from the purpose of the structure. Read more Singapore · Wealth Management与日内瓦、香港和泽西的比较
Geneva and Singapore both administer trusts for international families, although their legal positions differ fundamentally. Read more Singapore · Wealth Management信托、控股结构与可变资本公司：摘要
Singapore offers wealthy families and investors a complete set of structuring vehicles under its own law: the trust, the licensed and the private trust company, the Variable Capital Company and the… Read more Singapore · Private Law信托：新加坡应对托管风险的答案
Singapore has no statutory segregation rule for crypto assets in insolvency. Read more Singapore · Private Law明示信托与三项确定性
An express trust arises only where the settlor manifests an intention that the trustee hold property for the benefit of another. No particular words are needed. Read more Singapore · Private LawQuistclose信托
A Quistclose trust arises where money or other property is transferred for a specified purpose on terms that it is not at the free disposal of the recipient. Read more Singapore · Private Law作为受托人的托管人
Until 2024 whether a Singapore crypto custodian was a trustee depended entirely on its terms. Read more Singapore · Private Law《1967年受托人法》与受托人的义务
A trustee of a Singapore-law trust has the general power of investment conferred by s 4 of the Trustees Act 1967, which allows the trustee to make any investment that an absolute owner could make,… Read more Singapore · Private Law《2005年信托公司法》
Carrying on trust business in Singapore requires a licence under the Trust Companies Act 2005 unless an exemption applies. Read more Singapore · Private Law推定信托与归复信托
Trusts arising by operation of law are the subject of Chapter IV, where they appear as remedies for fraud and mistake. One point belongs here. Read more Singapore · Private Law跨境信托
Singapore is not a party to the Hague Trusts Convention of 1 July 1985. Read more Singapore · Private Law陷阱与反对观点
Three recurring errors deserve a warning. The first is the belief that calling an arrangement "custody" makes it a trust. It does not. The word describes a service. Read more Singapore · Private Law控制权易手的两个时刻
Digital assets pass to other people at two predictable moments: divorce and death. Both expose the same structural feature of the asset class. Read more Singapore · Private Law离婚中的数字资产
On divorce the Family Justice Courts divide the matrimonial assets under s 112 of the Women's Charter 1961 in such proportions as the court thinks just and equitable. Read more Singapore · Private Law继承
A Singapore estate is administered under the Probate and Administration Act 1934. Where there is a will, the executor obtains a grant of probate. Read more Singapore · Private Law含有瑞士因素的跨境遗产
Singapore applies the common-law choice-of-law rules for succession. Succession to movables is governed by the law of the deceased's domicile at death. Read more Singapore · Structuring为何数字资产会打破常规规划
An ordinary estate plan assumes that the assets can be found and that someone other than the deceased can get at them. Read more Singapore · Structuring财产清册
The inventory is the digital-asset wealth statement of Chapter VII, extended for the succession case. Read more Singapore · Structuring用于传递的密钥管理
Four arrangements are used to make keys available after death, each with a trade-off between security during life and accessibility after it. Read more Singapore · Structuring瑞士法律文书
A Swiss will may be made by public deed, in holographic form (handwritten, dated and signed) or orally in emergency. Read more Singapore · Structuring新加坡法律文书
A Singapore will must be in writing, signed by the testator at the foot or end and witnessed by two or more witnesses present at the same time, under the Wills Act 1838. Read more Singapore · Structuring跨境遗产
A deceased domiciled in Switzerland is subject to Swiss succession law and Swiss jurisdiction for the whole estate, including assets abroad, under Arts 86 and 90 PILA, unless the deceased, being a… Read more Singapore · Structuring十点方案
A plan that works in both hubs, for a client with assets in both, has ten points. Read more