The Corporate and Accounting Laws (Amendment) Act 2025 Has Commenced: What Every Singapore Director Must Do Now

On 6 May 2026, key provisions of the Corporate and Accounting Laws (Amendment) Act 2025 (the "Amendment Act") formally commenced in Singapore. For company directors — whether executive, non-executive, or nominee — the changes are immediate and significant. The maximum fine for breaching core director duties has quadrupled from S$5,000 to S$20,000. A new category [...]

Redomiciling Your Foreign Company to Singapore: The Complete Process Guide (2026)

A company's country of incorporation is not necessarily permanent. Many multinational businesses, family-owned enterprises, and investment structures have re-examined their domicile in recent years — driven by regulatory reform, shifting tax treaty networks, increasing investor preference for transparent and stable jurisdictions, and the desire to access Singapore's world-class banking and financial infrastructure. Singapore law expressly [...]

Section 13O vs 13U: Comparing Singapore’s Family Office Tax Incentives (2026 Guide)

Singapore has established itself as the leading family office domicile in Asia, with over 2,000 family offices established under the Monetary Authority of Singapore's (MAS) tax incentive framework. At the heart of that framework are two tax exemption schemes — Section 13O and Section 13U of the Income Tax Act 1947 — which together make [...]

Drag-Along Rights in Singapore Shareholder Agreements: What Directors and Investors Must Know

When a majority shareholder wants to sell a Singapore company, one of the most common deal-breakers is the minority shareholder who refuses to sell, holds out for a higher price, or simply cannot be located. Drag-along rights exist to solve this problem — they allow majority shareholders (or a defined threshold of shareholders) to require [...]

Corporate & Accounting Laws Amendment Act 2025: What Directors Must Do Now (Effective 6 May 2026)

On 6 May 2026, key provisions of the Corporate and Accounting Laws (Amendment) Act 2025 commenced operation in Singapore. This is one of the most significant updates to the Companies Act in recent years — and if your company has not yet reviewed its governance arrangements, you are already behind. The changes are not incremental. [...]

Selective Off-Market Acquisition of Shares: Singapore’s New Buyback Mechanism (CALA 2026)

One of the more technical introductions in the first tranche of the Corporate and Accounting Laws (Amendment) Act 2025, which commenced on 6 May 2026, is a new statutory mechanism for selective off-market acquisition of shares. In plain terms: a Singapore company can now buy back shares from one or more identified shareholders, off-market, with [...]

Drag-Along Rights in Singapore Shareholder Agreements: A Practical Guide

If you have read a Singapore-law shareholders' agreement in the past five years, you have almost certainly seen a clause titled "Drag-Along Rights". It looks technical and is often skipped over in negotiation. That is a mistake. Drag-along rights determine, in plain language, whether the majority shareholders can force you to sell your shares on [...]

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