信托科普- 离岸信托税务新规下的新逻辑
离岸信托税务新规下的新逻辑 中国高净值人士财富传承进入“身份规划时代” 2026年7月，财政部及国家税务总局正式发布《关于离岸信托个人所得税有关事项的公告》，首次系统性明确离岸信托在设立、存续、分配、终止以及税务居民身份变化各阶段的中国个人所得税处理规则。 这意味着，以往市场普遍采用的新加坡信托、开曼信托、BVI信托以及家族办公室架构，将迎来一次全面的税务审视。 对于中国企业家和高净值家庭而言，一个新的问题正在取代过去的信托架构讨论： 未来财富规划的核心，不再是“信托设在哪里”，而是“税务居民身份在哪里”。 从“分配征税”到“全生命周期征税” 过去许多客户认为，只要离岸信托不进行收益分配，就不存在中国税务风险。 然而，本次新规明确建立了覆盖整个信托生命周期的征税机制。 阶段一：信托设立时 当中国税务居民将股权、证券、基金份额或其他资产装入离岸信托时，税务机关可能视同发生财产转让，并以资产市场价值减去税务成本后的增值部分计算个人所得税。 阶段二：信托存续期间 这是市场普遍关注的核心变化。 新规明确： 由中国税务居民设立的离岸信托，其存续期间产生的收益，即使未实际分配，也可能按规定归属于有关中国税务居民并依法纳税。 阶段三：信托终止时 当离岸信托被清算、撤销或终止时，信托资产增值部分仍可能产生纳税义务。 三个阶段都可能涉及税务影响。 新加坡家族办公室是否失去吸引力？ 答案是否定的。 事实上，本次政策针对的是中国税务居民个人所得税问题，而非新加坡家族办公室制度本身。 例如： 新加坡13O基金计划 新加坡13U基金计划 新加坡信托制度 新加坡单一家族办公室（SFO） 本身并未发生变化。 这些结构仍然具备： ✅ 财富传承 ✅ 家族治理 ✅ 资产保护 ✅ 全球资产配置 ✅ 接班人安排 ✅ 风险隔离 等重要功能。 新规带来的变化是： 客户在进行新加坡家办规划时，必须同时考虑中国税务居民身份问题。 为什么税务居民身份成为最重要的规划因素？ 因为税务居民身份直接决定：是否需要就信托收益缴税？ 对中国企业家的三点建议 第一，尽早开展税务居民身份体检 企业上市前、设立家办前、进行财富传承前，都应先评估：我是谁的税务居民？ […]
CLA Global TS successfully supported EGP Energy Corporation Limited in its IPO listing on the Singapore Exchange Mainboard
Singapore, 30 July 2026 – CLA Global TS is pleased to announce that it has successfully assisted EGP Energy Corporation Limited, an electrical infrastructure solutions and services provider, with its Initial Public Offering (IPO) listing on the Mainboard of the Singapore Exchange (SGX) yesterday. EGP Energy Corporation Limited is an established key electrical infrastructure solutions […]
CLA Global TS Strengthens Its Leadership in Malaysia with Appointment of New Risk Advisory Director
Singapore, 22 July 2026 – CLA Global TS announces the expansion of its leadership team in Malaysia with the appointment of Michael Leng as Director, Risk Advisory. This appointment represents the first phase of CLA Global TS’s strategy to further strengthen its operations and deepen its capabilities in Malaysia, enabling the firm to better serve […]
CLA Global TS Earns Champion of Good 2026 Recognition for Purpose-Led Leadership and Social Impact
Mr Gan Kim Yong, Deputy Prime Minister and Minister for Trade and Industry, and Mr Tony Soh, Chief Executive Officer, National Volunteer & Philanthropy Centre (NVPC), presented the Champion of Good 2026 plaque to Mr Henry Tan, Group CEO and Chief Innovation Officer, CLA Global TS. Singapore, 21 July 2026 – CLA Global TS is proud […]
Recognising the Voices That Inform and Inspire: CLA Global TS Celebrates Singapore Press Club Awards 2026 Winners
(From left) Ms Cinn Tan, Chief Commercial Officer, Millennium Hotels and Resorts; Mr Henry Tan, Group CEO and Chief Innovation Officer of CLA Global TS; Mr Ben Paul, Senior Correspondent at The Business Times, SPH Media, recipient of the CLA Global TS – Singapore Press Club Finance Journalism Award 2026; Guest of Honour Ms Indranee Rajah, Minister […]
Succession Planning: Governance Is What Makes It Stick – Governance and Controls as the Operating System of Continuity
By the time families reach the final stage of succession planning, the conversation often sounds reassuring: “We’ve identified the next leader.” “We’ve outlined the ownership transition.” “We broadly agree on the future direction.” And yet, this is precisely the point at which many succession plans quietly begin to fail Not because the plan was […]
Change of Tax Reference Numbers for Estates, Trusts and Unit Trusts
Preparing for the Transition to ASGD ID from July 2026 The Inland Revenue Authority of Singapore (“IRAS”) has announced a change to the tax reference numbers used by Estates, Trusts and Unit Trusts. Effective from July 2026, the current 10-character Income Tax Reference (“ITR ID”) will be replaced with a new 9-character tax reference number […]
CLA Global TS Earns Finalist Recognition at the STEP Private Client Awards 2026
Singapore, 3 July 2026 – CLA Global TS is excited to be named a Finalist in the Accountancy Team of the Year (Midsize Firm) category at the STEP Private Client Awards 2026, marking the firm’s third consecutive year of recognition as a finalist. Now in its 21st year, the STEP Private Client Awards celebrate excellence […]
Singapore Transfer Pricing Update: Aligning the 9th Edition TPG with Share-Based Compensation Tax Reforms
The Inland Revenue Authority of Singapore (IRAS) released the 9th Edition of its Transfer Pricing Guidelines (TPG) on 4 June 2026, introducing targeted guidance on the treatment of share-based compensation (SBC). This development follows closely on the heels of the Budget 2025 corporate tax changes (effective from YA 2026), which expanded the tax deductibility of […]
Singapore’s New Harmonised Single Family Office Framework: Key Requirements, Clarifications, and Transition Priorities
Effective 15 June 2026, the Monetary Authority of Singapore (“MAS”) has officially implemented its long-awaited revamped licensing exemption framework for Single Family Offices (“SFOs”). This new framework introduces a single, harmonised, and structure-agnostic class exemption, completely replacing the legacy “related corporations” exemption and previous case-by-case application pathways. Core Qualifying Criteria To rely on the […]