How Do Family Members Handle an Estate When a Foreign National Passes Away in Singapore?
Foreign nationals residing in Singapore include multinational executives, long-term business owners, and family breadwinners who settled here for their children’s education. Over time, they often accumulate assets in the Lion City—property holdings, Central Provident Fund savings, bank deposits, investment portfolios, and even business interests.
Yet upon their untimely passing, surviving family members—whether in Singapore or abroad—face not only sudden emotional turmoil but also the daunting task of navigating unfamiliar legal and administrative systems to settle the estate. From visa cancellation and bank account freezing to property title transfers and tax settlements, each step involves specific procedures and legal requirements.
I. Step One: Practical Arrangements
Practical Matters
Following the death of a foreign national, the first decision facing family members is typically funeral arrangements. Should the remains be repatriated for burial in the home country, or should cremation or burial be conducted in Singapore?
This involves not only religious and cultural considerations but also cross-border transportation procedures and costs. For instance, repatriation requires embalming and entry/exit permits, often costing several times more than a local funeral.
1. Visa and Stay Duration
If the deceased held an Employment Pass (EP), S Pass, or other long-term residence permit, the Ministry of Manpower (MOM) will cancel the pass upon receiving the death notification. The Dependent Pass (DP) or Long-Term Visit Pass (LTVP) held by their spouse, children, and other family members will also become invalid.
The Immigration and Checkpoints Authority (ICA) typically grants them a 30-day Short-Term Visit Pass (STVP) to handle estate matters and funeral arrangements. This period is critical, as many procedures require family members to be present in person.
2. Tax Settlement
Per Inland Revenue Authority of Singapore (IRAS) regulations, any outstanding income tax, Goods and Services Tax (GST), etc., must be declared and settled by the deceased’s Legal Personal Representative (LPR).
This step cannot be overlooked, as bank account closures, property transfers, and other processes may be delayed due to unresolved tax liabilities.
Image source: Lianhe Zaobao
II. Handling the Deceased’s Assets
Dealing with Assets
In Singapore, the deceased’s assets do not automatically transfer to family members. Whether bank deposits, real estate, securities, or vehicles, they must be managed by a court-authorized representative.
1. Bank Account Freeze
Upon receiving notification of death, banks will immediately freeze accounts until family members provide a Grant of Probate or Letters of Administration. This means even joint accounts held with the deceased spouse may be temporarily inaccessible due to legal requirements.
2. Special Mechanism for Central Provident Fund (CPF)
Unlike general assets, the Central Provident Fund (CPF) is not part of the estate and cannot be distributed via a will. Instead, the CPF Board pays it directly to the beneficiary based on the deceased’s prior nomination (CPF Nomination).
① With a nomination: CPF funds are transferred directly to the nominee, making the process relatively quick.
② Without a nomination: The CPF Board distributes funds according to statutory order of succession, which may involve a longer process.
3. Real Estate and Property
Real estate transfers require completion by a court-appointed representative. For properties with outstanding mortgages, banks may demand early repayment or require heirs to apply for new loans.
Image Source: Lianhe Zaobao
III. Who Handles the Estate?
Legal Personal Representative (LPR)
The Legal Personal Representative (LPR) is the key figure in estate administration.
1. With a Will
If the deceased left a will designating an executor, that executor must apply to the Singapore High Court for probate. Upon receiving probate, the executor is authorized to:
① Access or close bank accounts;
② Sell or transfer property;
③ Settle debts and taxes;
④ Distribute the estate to heirs.
2. In the Absence of a Will
If no will exists, any person with an interest in the deceased’s estate—including spouses, children, parents, siblings, or even creditors—may apply for Letters of Administration. The court will appoint one or more administrators based on kinship and circumstances.
If family members are not in Singapore or unable to handle matters in person, they may sign a Declaration of Renunciation or authorize another to apply on their behalf.
Image source: OCBC Bank
IV. Rules for Intestate Succession
Intestacy
In Singapore, intestate succession for non-Muslims is governed by the Intestate Succession Act, which distributes assets according to a fixed order. For example:
① With spouse, no children: Entire estate goes to spouse;
② With spouse and children: Spouse receives half, children divide remaining half equally;
③ Without spouse, with parents: Entire estate goes to parents.
Inheritance of movable property (e.g., cash, stocks) generally follows the law of the deceased’s domicile, while immovable property follows the law of the location. This is particularly important for foreigners, as domicile—the legal “permanent place of belonging”—differs from actual residence.
For example, a British national residing in Singapore for 30 years may still have their movable property governed by UK law if they have not renounced their UK domicile, while their Singaporean real estate would follow Singaporean law.
Muslims are subject to the Administration of Muslim Law Act (AMLA), with inheritance distributed by the Syariah Court according to Islamic inheritance rules (Faraid).
Image source: Lianhe Zaobao
V. Cross-Border Wills and Multi-Jurisdictional Planning
Foreign nationals often hold assets across multiple countries, necessitating multi-will planning.
① Best practice involves creating separate wills in each major asset location, covering assets within that jurisdiction;
② Each will must explicitly exclude assets in other jurisdictions to prevent conflicts;
③ Singapore’s Wills Act permits wills to be recognized under multiple jurisdictions’ formalities—compliance with any one renders it valid;
④ For Commonwealth jurisdictions like the UK, Malaysia, and parts of Australia, Singapore courts may recognize probate through Resealing; non-Commonwealth jurisdictions require additional legal advice and authentication procedures.
Source: Lianhe Zaobao
VI. “Hard Rules” Beyond Wills
and Trust Advantages
While Singapore lacks a “forced heirship” system, countries like China and France maintain such provisions, requiring a certain proportion of the estate to be reserved for spouses and children.
Singapore’s Trustees Act explicitly states that trusts are not invalidated by violating foreign forced inheritance rules. Consequently, many high-net-worth individuals establish trusts in Singapore to flexibly allocate cross-border assets.
Source: Lianhe Zaobao
VII. Inheritance Tax and Cross-Border Planning
Singapore abolished inheritance tax in 2008, but this does not imply tax exemption.
① If the deceased retains UK residency, their global assets (including those in Singapore) may be subject to UK inheritance tax at a maximum rate of 40%.
② U.S. citizens or long-term tax residents may be subject to U.S. federal estate tax
③ While China imposes no estate tax, inheriting property may incur deed tax and personal income tax
④ Proactive planning through trusts, family companies, or cross-border wills can mitigate tax liabilities and legal risks.
Source: Lianhe Zaobao
VIII. Practical Recommendations for Family Members Handling Estates
① Verify identity and duration of stay: Ensure primary procedures are completed within the validity period of the short-term pass issued by ICA.
② Contact a solicitor promptly: Assess whether Probate or Letters of Administration (LA) are required.
③ Notify relevant institutions: Banks, CPF, Housing Authorities (HDB/URA), insurance companies, etc.
④ Be mindful of cross-border legal conflicts: Particularly concerning domicile, tax residency status, and compulsory inheritance systems.
⑤ Prevent disputes: Maintain written documentation of all application and distribution processes.
Image source: Lianhe Zaobao
Final Thoughts:
Death is unpredictable, but its legal consequences can be planned in advance. For expatriates living, working, or investing in Singapore, a compliant will and a clear cross-border asset plan serve as the ultimate “insurance” for loved ones.
The complexity of cross-border inheritance lies not only in the multitude of procedures but also in the interplay of differing national laws and tax systems. Establishing a will in advance, clarifying CPF nominations, assessing domicile and tax residency status, and effectively utilizing trusts and family company structures can spare loved ones unnecessary burdens during their most difficult moments, offering them greater peace of mind.
After all, asset succession is not merely the transfer of wealth—it is the continuation of responsibility and heartfelt intentions.