A company's constitution looks like an administrative document until two directors, or a director and a shareholder, read the same clause and reach opposite conclusions about what it means. At that point, the constitution stops being paperwork and becomes the subject of a genuine legal dispute, one that, if it cannot be resolved around the [...]
From 1 January 2026, the CPF Ordinary Wage (OW) ceiling rose to S$8,000 a month, up from S$7,400. This is the final step in a multi-year schedule that has gradually raised the ceiling from S$6,000 in 2023 to S$8,000 in 2026, and for many Singapore employers it means CPF contributions are now due on a [...]
The Enterprise Development Grant (EDG) is one of the most flexible grants Enterprise Singapore offers SMEs, which is also what makes it confusing to apply for. Unlike a fixed-amount scheme, EDG does not fund "a project" in the abstract, every application must be slotted into one of three defined pillars, and the pillar you choose [...]
Before a Singapore employer can submit most Employment Pass or S Pass applications, there is a step that has nothing to do with MOM's online portal at all: advertising the job to Singaporeans first. This is the Fair Consideration Framework (FCF), and getting the advertising step wrong is one of the most common, and most [...]
Every retail, F&B, or office-based Singapore company eventually spends money doing up its premises, a new shopfront, reconfigured office layout, fresh paint and fixtures. Many directors assume this spending simply sits on the balance sheet as a capital cost with no immediate tax relief. In fact, Section 14N of the Income Tax Act 1947 gives [...]
Most Singapore directors assume that if they cannot attend a board meeting, the meeting simply goes on without them. But the Companies Act 1967 allows for a different solution: the alternate director. Properly used, an alternate director lets a busy or travelling director keep a voice (and a vote) in the boardroom. Used carelessly, it [...]
Singapore is one of Asia's premier wealth management hubs, home to hundreds of single family offices (SFOs) managing private family wealth. In June 2026, the Monetary Authority of Singapore (MAS) refined its regulatory framework for SFOs, with updated guidance on the class exemption regime, notification requirements, and the conditions that an SFO must satisfy to [...]
The 31 July 2026 deadline for annual return filing is now less than two weeks away for Singapore companies with a 31 December financial year-end. But annual return filing is just one of many ACRA and IRAS deadlines your company must meet each year. Miss one, and the consequences range from automatic fixed penalties to [...]
Singapore's Variable Capital Company (VCC) framework has matured significantly since its launch in 2020. By mid-2026, over a thousand VCCs have been incorporated, and the structure has become the vehicle of choice for fund managers and family offices domiciling in Asia. But the regulatory and compliance landscape has shifted — and fund managers setting up [...]
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026 — but many company secretaries and directors are still working through what this means for their day-to-day practice. The foundational changes have been well-documented; this guide goes further. Here are six specific things every Singapore company secretary must now do [...]