Singapore-resident fund pathway
Commonly considered where a qualifying Singapore-incorporated and resident fund vehicle is managed from Singapore.
Singapore family-office framework
Clarity before
structure.
Singapore provides established pathways for qualifying family-office and fund structures. The right starting point is not a scheme name—it is the family’s complete circumstances and intention.
13O & 13U
Two recognised pathways. No universal answer.
Sections 13O and 13U provide tax exemptions on specified income from designated investments for qualifying fund arrangements.
Each route carries eligibility and ongoing operating conditions. These can concern fund structure and value, Singapore-based professionals, business spending, local deployment, administration, reporting and governance. Requirements evolve and must be assessed against current official guidance.
Enhanced-tier pathway
A broader qualifying framework that may accommodate a wider range of fund vehicles and larger family-office arrangements.
Eligibility is not automatic. Approval and continued satisfaction of prevailing conditions are required.
The establishment journey
One sequence. Many disciplines.
Legacy House coordinates the journey and brings in qualified specialists where legal, tax, immigration or regulated advice is required.
Understand the family
Purpose, assets, residency, governance, investment approach and long-term intent shape the appropriate route.
Design the architecture
The family office, fund vehicle and wider legal, tax and operating relationships are considered as one system.
Confirm the pathway
Qualified advisers assess current tax-incentive, regulatory, employment and reporting requirements.
Establish and apply
Entities, banking, service providers, applications and operational substance are coordinated in sequence.
Operate and maintain
Approval is only the beginning. Ongoing conditions, reporting and governance require an enduring operating discipline.
Important
Current advice matters.
This overview is general information, not legal, tax, regulatory or immigration advice. Frameworks and qualifying conditions change. Families should rely on current guidance from Singapore authorities and advice from appropriately qualified professionals.
A private conversation
The right structure begins with the right questions.
Tell us what you are considering. We will respond personally and in confidence.