受托人和企业服务提供商是新加坡的把关人。本栏目文章介绍作为托管风险应对方案的信托、作为受托人的托管人、《1967年受托人法》、《2005年信托公司法》以及跨境信托。企业服务提供商的注册制度概述于下文。
在新加坡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。
《2024年企业服务提供商法》自2025年6月9日起施行，要求所有企业服务提供商向会计与企业管制局（ACRA）注册。以营业方式提供名义董事，只能通过注册服务商进行，并须经过适当资格审查。
如果您委任新加坡受托人或公司秘书，应预料到会被要求提供有关委托人、受益人和控制人的文件。持牌信托公司适用MAS关于反洗钱的通告。
2023年8月的洗钱案也牵涉到企业服务提供商，这使相关审查更加严格。
建议从《2005年信托公司法》、作为受托人的托管人或跨境信托开始阅读。
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 · 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