新加坡海外收入汇回:2026年公司与个人的纳税规则与免税条件
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Published: 3 May 2025 · Last reviewed: 9 December 2025 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Can a non-resident or foreigner serve as a director in a Singapore company?
Yes, a foreign individual can be appointed as a director in a Singapore-registered company. However, every company must also appoint at least one director who is ordinarily resident in Singapore, such as a citizen, permanent resident, or an EntrePass/Employment Pass holder with a valid Letter of Consent.
Is it possible to register a company in Singapore with just one director?
Absolutely. Singapore permits the formation of a company with a single director. This person can also be the sole shareholder. However, the key requirement remains: at least one director must be a Singapore resident.
What is a local resident director and why do I need one?
Singapore law requires at least one director who is ordinarily resident in Singapore. This means the person must be a Singapore Citizen, Permanent Resident, Employment Pass holder, or EntrePass holder. If you don’t know anyone locally, corporate service providers offer professional nominee director services to fulfill this requirement legally.
Can the same person be both director and company secretary in Singapore?
Yes, but with a condition. While a director can also act as a company secretary, this is only allowed if the company has more than one director. In a single-director company, the same individual cannot take on both roles. It’s often advisable to appoint a qualified corporate secretary to ensure compliance with statutory obligations.
What does a nominee director do in a Singapore company?
A nominee director acts on behalf of another party, typically a major shareholder or foreign parent company. Though their role may be more representative, they hold the same legal responsibilities as any other director under the Singapore Companies Act.
How is a director officially appointed in Singapore?
Once approved by the board or shareholders, a director’s appointment must be filed with ACRA via the BizFile+ portal within 14 days. The company must also obtain the director’s written consent and relevant disclosures.
Can a company appoint an Employment Pass holder as a secondary director in a Singapore company?
Yes, a company may appoint an Employment Pass (EP) holder from a related company as a director, provided certain conditions are met. The current employer must consent, and the appointing company must secure a Letter of Consent (LOC) from the Ministry of Manpower (MOM). This ensures compliance with Singapore’s employment laws. Once approved, the appointment must be registered with ACRA. No LOC is needed for unpaid, volunteer roles in charitable organisations.
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Employment Pass holders can bring their parents to Singapore on a Long-Term Visit Pass only if they earn a fixed monthly salary of at least…