Singapore Law and Practice

A Bare Summary, as at 1 January 2026 

This document is provided for general guidance only and does not constitute legal, tax or fiduciary advice. Estate planning is bespoke to each individual, and professional advice tailored to your specific circumstances and relevant jurisdictions should always be obtained. Laws and regulations may change from time to time, and reliance should not be placed on this document without appropriate professional confirmation.

1. In Case of Mental and/or Physical Incapacity

In Singapore, individuals (“Donors”) are encouraged to make a Lasting Power of Attorney (“LPA”) under the Mental Capacity Act 2008.  The LPA allows the Donors to appoint one or more persons (“Donees”) to make decisions and act on their behalf in the event that they lack mental capacity. A Donee can be appointed to act in two broad areas: personal welfare (decisions relating to healthcare, daily activities, and accommodation) and/or property & affairs (decisions relating to finances and property).  A Donor can choose between a standardise LPA Form 1 which grants Donees general powers with basic restrictions and LPA Form 2 which allows a Donor to customise the powers to be granted to the Donee.

Separately, Singapore allows for the making of an Advance Medical Directive (“AMD”) under the Advance Medical Directive Act 1996.  An AMD allows a person to indicate their wish not to receive extraordinary life-sustaining treatment decide when they are terminally ill and unconscious.  The AMD must be made through a registered medical practitioner.

2. Death/Estate Taxes

There is no gift tax, estate tax or inheritance tax in Singapore.

3. The Probate Procedure

After a person’s death, a family member or authorised person must obtain the death certificate. If the deceased left a valid Will, the named executor may apply to the Family Justice Courts for a Grant of Probate. If there is no Will, a suitable next-of-kin may apply for a Grant of Letters of Administration. The appointed legal personal representative, either executor or administrator, is responsible for collecting assets, settling debts and taxes, and distributing the estate according to the Will or intestacy rules. To apply for probate or administration, the applicant must submit the original Will if any, the death certificate, and a schedule of assets listing the deceased’s known assets and liabilities.

Applications should ideally be made within six months of the deceased’s death, although later applications may still be accepted with reasons. Once granted, the Grant of Probate or Letters of Administration authorise the executor or administrator to deal with financial institutions and authorities to administer the deceased’s assets.

Probate may not be required for smaller estates valued S$50,000 or less, provided that, among others, there are no outstanding debts, pending lawsuits involving the deceased, or conflicting claims to the estate or disputes among the beneficiaries. In such cases, the Public Trustee may administer the estate.

For Muslim estates, distribution is governed by the Administration of Muslim Law Act 1966 and the deceased Muslim’s estate shall be distributed in accordance with Islamic inheritance laws, or faraid laws, which generally set out fixed rules, based on the relations who survive the deceased Muslim, the relatives who should inherit and the proportion of their inheritance.

4. Landed Property Law

Land in Singapore is generally held as leasehold estates granted by the State. Presently, these leaseholds tend to be for periods of 99 years or shorter. While there is freehold land, this is however increasingly less common. Landed residential properties (but not apartments or units in condominiums) are governed by the Residential Properties Act 1976 and may only be owned by Singapore citizens, unless approval is obtained in accordance with the said Act.

An immovable property may be owned concurrently by more than one person, either as joint tenants or tenants in common. Under a joint tenancy, the doctrine of survivorship applies, such that upon the death of one joint tenant, the interest automatically vests in the surviving joint tenant. By contrast, under a tenancy in common, co-owners hold distinct beneficial shares, which may be held in unequal proportions and may be freely transferred, disposed of by will, or otherwise dealt with independently.

SIM Bock Eng – 1 January 2026

bockeng.sim@wongpartnership.com