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REGULATION 新加坡 · 家办税收 Income Tax Act s.13O + 13U 2026 阈值上调 + 实质化 最后审阅 · 2026-05-27

SG 13O / 13U · 2026 家办税收改革

Singapore Income Tax Act 1947 (2020 Revised Edition) · s.13O (Single Family Office Fund) + s.13U (Enhanced-tier Fund) · MAS guidelines 2022 / 2023 / 2025 · 2026 拟议改革

一位深圳家族企业接班人 2022 年初通过新加坡顾问申请 13O 家办 · 当时资产门槛 SGD 20m + 1 名 IP（Investment Professional）+ 年度本地业务支出 SGD 200k → 申请相对宽松。2024-08 新加坡爆发涉及多家家族办公室 + 银行 + 房产的反洗钱大案 (S$2.8 billion money laundering case) → MAS 2024 年底起对 13O / 13U 申请引入严格 source-of-wealth 审查 + 现有持牌家办年度复核加强。2026-02 新加坡财政部预算演讲明确：13O / 13U 进入实质化改革 → 资产门槛上调 + IP 数量上调 + 本地雇员 + 本地业务支出全部上调 + 配套 anti-money laundering / source-of-wealth 提交标准化 → 中国客户申请门槛 + 维持成本 + 审批时间都上升。

新加坡 13O（Single Family Office Fund）+ 13U（Enhanced-tier Fund）是中国 HNW 客户进入新加坡的核心税收通道。本次 2026 改革对申请中 + 已批准维护中的家办都有实质影响。本页系统整理 2026 改革要点 + 与香港 FIHV 的比较。

条款节选 · 关键 quote

Income Tax Act s.13O · Single Family Office Fund
Specified income of a designated fund vehicle ... shall be exempt from tax if the fund vehicle: (a) is managed by a Single Family Office which is an approved person; (b) holds at least SGD 20 million in Designated Investments at the point of application and throughout the period of incentive; (c) employs at least one full-time Investment Professional; (d) incurs minimum local business spending of SGD 200,000 per year ...
Income Tax Act s.13U · Enhanced-tier Fund
Higher-threshold version of s.13O ... (a) at least SGD 50 million in Designated Investments; (b) at least 3 Investment Professionals (of which at least 1 must be Singapore tax resident); (c) minimum local business spending tiered with fund size (SGD 500k–1m+); (d) broader scope of qualifying investments including real estate; (e) MAS approval required at multi-stage.
2026 改革要点 · MAS 2026-02 公告
Effective 2026 (subject to legislation): (1) 13O AUM threshold to be reviewed upward (proposed SGD 30m, subject to consultation); (2) Investment Professional requirements tightened: at least 1 IP must be Singapore tax resident from year 2; (3) Local business spending: 13O minimum to SGD 250k; (4) Source-of-wealth documentation: standardized template with bank-grade verification; (5) Annual compliance review with MAS supervision intensified.

13O vs 13U 对照

2024 反洗钱大案对家办的影响

2024-08 新加坡破获 S$2.8 billion 反洗钱大案，涉及 10+ 福建 / 缅甸背景人物 + 多个家办 / 房产 / 银行。直接后续：

实务影响 · 中国家族

HK FIHV 对比（详 FIHV 页）

关联条款 / 判例 cross-link

附录 · 原始来源

立法 / 规范

实务参照

页面状态
v2 · doc-style
撰写
法有承
最后审阅
2026-05-27
引用许可
CC BY 4.0