The Register of Registrable Controllers (RORC) has quietly become the most heavily enforced ACRA register in 2026. Two reinforcing developments have driven this: the higher penalty regime introduced by the first tranche of the CALA Act 2025 on 6 May 2026, which raised the maximum fine for register failures to S$25,000, and the parallel rollout [...]
One of the most quietly significant changes in the Corporate and Accounting Laws (Amendment) Act 2025 (CALA Act) — which commenced its first tranche on 6 May 2026 — is the new permission for a sole director to also serve as the company secretary of a Singapore private company. For more than five decades, Section [...]
The first tranche of the Corporate and Accounting Laws (Amendment) Act 2025 (CALA Act) commenced on 6 May 2026, marking the most significant overhaul of Singapore's company law in over a decade. ACRA published its commencement notice on 16 April 2026, giving directors and company secretaries roughly three weeks to prepare. If you are a [...]
Drag-along rights are one of the most consequential provisions in a Singapore shareholders' agreement — and one of the most misunderstood. They sit quietly until a sale comes along, at which point they determine whether the company can be sold cleanly to a buyer or whether minority shareholders can hold the deal hostage. For founders [...]
Closing a Singapore company is a process that demands precision. While the strike-off route is the cheapest and quickest way to wind down a dormant or non-trading entity, ACRA's eligibility bar is strict — and many directors are caught out by lingering tax liabilities, undischarged charges, or simple paperwork errors that delay the process by [...]
Running a food and beverage business in Singapore involves more regulatory layers than almost any other small-business sector. The corporate-secretarial obligations under the Companies Act 1967 are only the foundation — on top of those, F&B operators have to navigate licensing under the Sale of Food Act 1973, food safety rules under the Singapore Food [...]
If you are a founder, investor, or minority shareholder in a Singapore private company, the term "drag-along right" probably appears at least once in your shareholders' agreement — and may be the most consequential clause in the entire document. A drag-along right gives a defined group of shareholders the power to force the rest of [...]
13O or 13U? The Question Every Family Office Faces For families establishing a Singapore family office, two tax incentive schemes dominate the conversation: Section 13O (Onshore Fund Tax Incentive) and Section 13U (Enhanced-Tier Fund Tax Incentive). Both exempt qualifying fund income from Singapore tax. Both are administered by the Monetary Authority of Singapore (MAS). But [...]
Single Family Office vs Multi-Family Office: The Choice That Shapes the Whole Operation For wealthy families considering a Singapore family office, the most consequential decision is rarely the tax incentive scheme — it is the structural choice between a Single Family Office (SFO) and a Multi-Family Office (MFO). The two models share the same end [...]
Why Redomicile to Singapore? For foreign companies, the question of where to call home is no longer a settled matter. Cayman, BVI, Delaware, Hong Kong — the offshore and historic mid-shore jurisdictions are facing renewed scrutiny on tax substance, beneficial-ownership transparency, and limited partner perception. Increasingly, the centre of gravity for fund managers, holding companies, [...]