hnwsolution.com.sg 各页面所依据的文件列于下方:先列新加坡监管机构与政府部门,再列行业组织、海外主管部门,以及少量已标注的二手来源。每一行都写明发布方、标题、日期、链接及引用页面,因此本站任何一个数字都可以追溯到出处。
本清单如何维护
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全站遵循三条惯例:
- 官方来源优先。数字与法定门槛均来自监管机构、法规或政府部门。只能找到二手资料时——例如律师事务所对第 10L 条的评论——引用页面会如实说明。
- 数字注明日期。本站每个数字都带单位、币种、日期与来源。准证薪资门槛、认可投资者标准与基金税务优惠条件等都会变化,读者行动前应查阅官方页面的最新版本。
- 不使用内部或无法核实的数据。本站不使用产品利益演示、分销商资料、无法追溯到原始来源的排名,也不使用来自非公开演示材料的数字。
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新加坡金融监管机构:MAS、MoneySense 与 SDIC
| 机构 | 标题 | 日期 | 链接 | 引用页面 |
|---|---|---|---|---|
| MAS | Revised Framework for Single Family Offices to take effect on 15 June 2026(新闻稿) | 2026-06-11(2026-06-12 更新) | mas.gov.sg | overview, family-office, process, due-diligence-checklists, scenarios |
| MAS | Circular FDD Cir 05/2026 — Tax incentive schemes for funds;另见 Fund Tax Schemes for Family Offices 页面(2026-09-22 更新)及常见问题(2026-09-14 更新) | 2026-07-31 | mas.gov.sg | family-office, compare, due-diligence-checklists, scenarios |
| MAS | Singapore Asset Management Survey 2025 | 2026-07(页面 2026-07-30 更新) | mas.gov.sg | overview, family-office, wealth-management |
| MAS | Written reply on single family offices(关于单一家族办公室的书面答复) | 2026-08-05 | mas.gov.sg | overview, family-office, glossary |
| MAS | Opening remarks by Deputy Chairman Chee Hong Tat at the WMI Global-Asia Family Office Summit(副主席徐芳达开幕致辞) | 2025-09-29 | mas.gov.sg | overview, private-banking, family-office |
| MAS | Written reply to parliamentary question on the review of investor definitions under the SFA | 2025-02-05 | mas.gov.sg | private-banking, due-diligence-checklists |
| MAS | FAQs on the Definition of Accredited Investor and Opt-in Process(关于相关负债的第 4 问于 2019-10-23 更新) | 最近修订 2024-10-08 | mas.gov.sg | private-banking, financing-and-leverage, faq |
| MAS | Notice 626 — Prevention of Money Laundering and Countering the Financing of Terrorism (Banks), and Guidelines | 通令日期 2024-03-28;最近修订 2025-06-30 | mas.gov.sg | source-of-wealth, private-banking |
| MAS | Notice 314 and Guidelines to MAS Notice 314 (life insurers) | 2025-07-01 | mas.gov.sg | source-of-wealth |
| MAS | Effective AML/CFT Controls in Private Banking | 2020-09-04 | mas.gov.sg | source-of-wealth, private-banking |
| MAS | IMC Publishes Recommendations to Strengthen Singapore's AML Regime | 2024-10-04 | mas.gov.sg | source-of-wealth, professional-collaboration, family-office |
| MAS | Guidelines on Fair Dealing (FSG-G04)(《公平交易指引》) | 2024-05-30 生效 | mas.gov.sg | professional-collaboration, financing-and-leverage, private-banking |
| MAS | Offers of Collective Investment Schemes | 2026-10-05 更新 | mas.gov.sg | wealth-management, compare, due-diligence-checklists |
| MAS | Philanthropy Tax Incentive Scheme for Family Offices | 2023-07-05(2026-10-07 更新) | mas.gov.sg | family-office |
| MAS | Licensed trust companies | 2023-09-29 更新 | mas.gov.sg | trust-succession, professional-collaboration, due-diligence-checklists |
| MAS | Directories: Financial Institutions Directory and Financial Institution Representatives Register(金融机构名录与金融机构代表名册) | 2026-10-22 查阅 | mas.gov.sg | professional-collaboration, due-diligence-checklists, insurance |
| MAS | Investor Alert List(投资者警示名单) | 2026-10-22 查阅 | mas.gov.sg | professional-collaboration |
| MoneySense(MAS) | Understanding universal life insurance policies | 2026-09-28 更新 | moneysense.gov.sg | financing-and-leverage, insurance |
| MoneySense(MAS) | Interpreting your insurance documents | 2026-05-11 更新 | moneysense.gov.sg | insurance, due-diligence-checklists, process |
| MoneySense(MAS) | Financial advice: who you could be dealing with | 2026-09-14 更新(2026-10-23 查阅) | moneysense.gov.sg | professional-collaboration |
| MoneySense(MAS) | Dealing with unregulated persons | 2026-10-22 查阅 | moneysense.gov.sg | professional-collaboration |
| MoneySense(MAS) | What is a will? | 2026-04-22 更新 | moneysense.gov.sg | trust-succession, due-diligence-checklists |
| MoneySense(MAS) | Intestacy: what if you don't have an estate plan | 2026-09-28 更新 | moneysense.gov.sg | trust-succession |
| MoneySense(MAS) | What is probate? | 2026-09-28 更新 | moneysense.gov.sg | trust-succession |
| 新加坡存款保险公司(SDIC) | PPF Entitlement; Scope of PPF Coverage | 2026-10-22 查阅 | sdic.org.sg;scope | insurance, wealth-management, due-diligence-checklists |
| 新加坡存款保险公司(SDIC) | Deposit Insurance Scheme FAQ | 2026-10-23 查阅 | sdic.org.sg | wealth-management, due-diligence-checklists |
其他新加坡政府机构:IRAS、ACRA、MOM、EDB、总检察署、司法机构与社会及家庭发展部
| 机构 | 标题 | 日期 | 链接 | 引用页面 |
|---|---|---|---|---|
| 新加坡国内税务局(IRAS) | Individual Income Tax rates | 2026-04-27 更新 | iras.gov.sg | residency-tax, overview, faq |
| 新加坡国内税务局(IRAS) | Income received from overseas | 2026-03-02 更新 | iras.gov.sg | residency-tax, overview |
| 新加坡国内税务局(IRAS) | Gains from sale of property, shares and financial instruments | 2026-02-27 更新 | iras.gov.sg | residency-tax, overview |
| 新加坡国内税务局(IRAS) | Apply for Certificate of Residence (COR) | 2026-08-20 更新 | iras.gov.sg | residency-tax, process, due-diligence-checklists |
| 新加坡国内税务局(IRAS) | List of DTAs, Limited DTAs and EOI Arrangements | 2026-02-04 更新 | iras.gov.sg | residency-tax, glossary |
| 新加坡国内税务局(IRAS) | CRS Overview and Latest Developments;IRAS e-Tax Guide on CRS(2026-08-11) | 2026-09-09 更新 | iras.gov.sg | residency-tax, insurance, financing-and-leverage, due-diligence-checklists, process |
| 新加坡国内税务局(IRAS) | FATCA Overview and Latest Developments | 2026-08-11 更新 | iras.gov.sg | residency-tax, overview, faq, glossary |
| 新加坡国内税务局(IRAS) | Additional Buyer's Stamp Duty (ABSD) | 2026-08-27 更新 | iras.gov.sg | residency-tax, due-diligence-checklists |
| 新加坡国内税务局(IRAS) | Estate Duty | 2026-03-09 更新 | iras.gov.sg | overview, trust-succession, residency-tax |
| 新加坡国内税务局(IRAS) | Calculating Trust Income Tax; Basics of Income Tax of Estate/Trust | 2026-02-02;2026-01-30 更新 | iras.gov.sg;basics | trust-succession, due-diligence-checklists |
| 新加坡国内税务局(IRAS) | Corporate Income Tax Rate, Rebates and Tax Exemption Schemes | 2026-10-23 查阅 | iras.gov.sg | residency-tax |
| 会计与企业管制局(ACRA) | Registers of Registrable Controllers — Guidance for Companies (Version 2.0) | 2025-06-16 发布 | acra.gov.sg | source-of-wealth, professional-collaboration, process, glossary |
| 会计与企业管制局(ACRA) | Register of Registrable Controllers | 2026-03-06 更新 | acra.gov.sg | source-of-wealth |
| 会计与企业管制局(ACRA) | Corporate Service Providers Act 2024 | 2026-04-20 更新(法令于 2025-06-09 生效) | acra.gov.sg | professional-collaboration, source-of-wealth, family-office, process |
| 人力部(MOM) | Employment Pass eligibility | 2026-04-28 更新 | mom.gov.sg | residency-tax, faq |
| 人力部(MOM) | ONE Pass eligibility | 2026-09-14 更新 | mom.gov.sg | residency-tax |
| 经济发展局(EDB) | Global Investor Programme Factsheet | 2025-05-05 更新 | edb.gov.sg | residency-tax, family-office, compare, scenarios |
| 总检察署(AGC,新加坡法规在线 SSO) | Securities and Futures Act 2001, section 4A (accredited investors) | 现行版本,2026-10-22 查阅 | sso.agc.gov.sg | private-banking, financing-and-leverage, due-diligence-checklists |
| 总检察署(AGC,新加坡法规在线 SSO) | Civil Law Act 1909, section 32 (perpetuity period) | 现行版本 | sso.agc.gov.sg | trust-succession, due-diligence-checklists |
| 总检察署(AGC,新加坡法规在线 SSO) | Wills Act 1838 | 现行版本 | sso.agc.gov.sg | trust-succession, due-diligence-checklists |
| 新加坡司法机构(家事司法法庭) | Probate and administration | 2024-10-15 更新 | judiciary.gov.sg | trust-succession, scenarios |
| 社会及家庭发展部(MSF)公共监护人办公室 | What is a Lasting Power of Attorney | 2026-08-05 | msf.gov.sg | trust-succession, scenarios, due-diligence-checklists |
行业组织与争议解决
| 机构 | 标题 | 日期 | 链接 | 引用页面 |
|---|---|---|---|---|
| 新加坡寿险公会(LIA) | Your Guide to Nomination of Insurance Nominees (v1.0) | 2026-03 | lia.org.sg | insurance, trust-succession, financing-and-leverage, professional-collaboration, due-diligence-checklists |
| 新加坡寿险公会(LIA) | LIA Guide to Medical Underwriting for Life Insurance (v3.0) | 2024-04 | lia.org.sg | insurance, process, due-diligence-checklists |
| 新加坡寿险公会(LIA) | Life insurance industry 4Q2025 results(新闻稿) | 2026-02-11 | lia.org.sg | insurance |
| 反洗钱与反恐融资行业合作组织(ACIP),发布于新加坡银行公会(ABS)网站 | Best Practices on Source of Wealth Due Diligence(行业指引,并非 MAS 规则) | 2025-05 | abs.org.sg | source-of-wealth, private-banking, process |
| 金融业争议调解中心(FIDReC) | Financial Industry Disputes Resolution Centre — 首页 | 2026-10-22 查阅 | fidrec.com.sg | due-diligence-checklists, faq |
| 新加坡律师公会(Law Society of Singapore) | Find a lawyer; Certificate of Standing and Membership Verification | 2026-10-23 查阅 | lawsociety.org.sg | professional-collaboration, residency-tax |
海外主管部门:美国、英国、香港与中国内地
以下来源仅用于说明可能影响在新加坡生活的家庭的其他司法辖区规则,并非新加坡规则。
| 机构 | 标题 | 日期 | 链接 | 引用页面 |
|---|---|---|---|---|
| 美国国税局(IRS) | Some Nonresidents with U.S. Assets Must File Estate Tax Returns | 2026-06-27 更新 | irs.gov | residency-tax, trust-succession, scenarios |
| 美国国税局(IRS) | Estate & Gift Tax Treaties (International) | 2026-09-08 更新 | irs.gov | residency-tax, scenarios |
| 美国国税局 / 金融犯罪执法网(IRS / FinCEN) | Report of Foreign Bank and Financial Accounts (FBAR) | 2026-10 查阅 | irs.gov | residency-tax, scenarios |
| 英国税务海关总署(HMRC) | IHTM47020 — Long-term UK residence test | 2026-04-07 更新 | gov.uk | residency-tax, trust-succession, scenarios |
| 香港保险业监管局(IA) | Circular on the supervisory standards and key requirements on the use of premium financing (INS/TEC/9/2/2/26) | 2022-04-01(2023-01-01 生效) | hkma.gov.hk (BRDR);新闻公报 | financing-and-leverage |
| 香港金融管理局(HKMA) | Premium Financing (Smart Consumers) | 2024-01-24 修订 | hkma.gov.hk | financing-and-leverage |
| 国家税务总局等(中国内地) | 《中华人民共和国个人所得税法》(居民个人定义) | 2018-08-31 | chinatax.gov.cn | residency-tax |
| 财政部、国家税务总局(中国内地) | 《关于境外所得有关个人所得税政策的公告》(2020 年第 3 号) | 2020-01-17 | chinatax.gov.cn | residency-tax |
市场信息与二手评论
公司公告仅作为市场背景引用,不构成推荐。律师事务所评论仅在无法链接原始文本时引用,引用页面会如实说明。
| 机构 | 标题 | 日期 | 链接 | 引用页面 |
|---|---|---|---|---|
| 宏利新加坡(Manulife Singapore) | Manulife Singapore issues a single US$300 million life insurance policy(保额) | 2026-02-24 | manulife.com.sg | insurance |
| DLA Piper(律师事务所评论) | Section 10L: Singapore tax treatment of foreign-sourced capital gains | 2023-12-14 | dlapiper.com | residency-tax, faq, glossary |
待核实事项
以下要点是在资料研究中发现的,但在确认原始文本之前,本站不将其作为数字使用:
| 事项 | 需要确认的内容 | 应核查的原始来源 |
|---|---|---|
| 《受托人法》(Trustees Act)保留权力 | 关于委托人保留投资权力条文的措辞 | 新加坡法规在线(Singapore Statutes Online) |
| 外国信托豁免 | 外国信托收入豁免的现行条件 | IRAS 信托电子税务指南 |
| 第 10L 条 | IRAS 2023 年 12 月 8 日电子税务指南的直接有效链接;在此之前,residency-tax、FAQ 与 glossary 页面通过已标注的 DLA Piper 概述引用 | IRAS 关于出售境外资产收益的电子税务指南 |
| 代名人披露 | 现有公司提交代名董事与代名股东信息的截止日期 | ACRA 指引 |
| 单一家办通知细节 | 2026 年类别豁免下的通知时限及其他操作细节 | MAS 关于单一家办牌照豁免框架的常见问题 |
| PTIS 审批窗口 | 申请获批的期间 | MAS / IRAS |
| 《私人银行行为守则》(Private Banking Code of Conduct) | 现行版本与培训要求 | 新加坡银行公会(ABS) |
| 遗嘱登记处(Wills Registry) | 费用与管理 | 新加坡法学院(Singapore Academy of Law) |
| 遗产认证法院门槛 | 法院分配案件的价值门槛 | 家事司法法庭(Family Justice Courts) |
| 专业人士名册 | 律师、公共会计师与已注册 CSP 的现行公开查询工具 | 律师公会 / 律政部;ACRA |
如发现过时的链接或数字,可通过本站联系方式反馈。
资料来源与日期
- Directories (Financial Institutions Directory; Representatives Register) — MAS · 2026-10-22
- Individual Income Tax rates — IRAS · 2026-04-27
- Understanding universal life insurance policies — MoneySense (MAS) · 2026-09-28
- Best Practices on Source of Wealth Due Diligence — AML/CFT Industry Partnership (ACIP) · 2025-05