Will Writing for Expats in Singapore

Singapore is home to over 1.5 million expatriates. If you're among them, you likely have assets in multiple countries - and that creates unique estate planning challenges. A will from your home country may not be enforceable in Singapore, and Singapore's laws may distribute your assets very differently than you expect. This guide explains how to protect your Singapore assets and avoid costly cross-border complications.

Why Expats Need a Singapore Will

Many expats assume their home country will covers everything, wherever it is. This is a dangerous misconception. Here's why you need a Singapore-specific will:

1. Enforceability Issues

While Singapore courts may recognize foreign wills in principle, the process of proving and enforcing them is complex, expensive, and time-consuming. You'll need to:

• Obtain a sealed and certified copy of the Grant of Probate from your home country
• Re-seal the grant in Singapore courts
• This process can take 12-24 months and cost thousands in legal fees
• Banks and other institutions may still be reluctant to release assets

2. Different Legal Systems

Your home country's laws may conflict with Singapore's:

• Some countries have "forced heirship" rules requiring certain percentages to family members
• Community property rules in your home country don't apply in Singapore
• Tax implications differ dramatically between jurisdictions

3. Practical Speed

A Singapore will, properly drafted, allows your Singapore assets to be distributed relatively quickly. Your family won't be waiting years while cross-border paperwork is sorted out.

The Multiple Will Strategy

The standard approach for expats with assets in multiple countries is to have separate wills for each jurisdiction.

How It Works

Critical: Avoiding Revocation

This is where many expats make fatal mistakes. A new will typically revokes all previous wills unless it explicitly states otherwise. If your wills are not carefully drafted:

The Solution: Limited Revocation Clause

Each will must explicitly state that it:

• Only covers assets in that specific jurisdiction
• Only revokes previous wills relating to that jurisdiction
• Does not revoke wills relating to other jurisdictions

Example language: "I revoke all former wills and testamentary dispositions made by me in respect of my assets situated in Singapore but otherwise this Will does not revoke any other will made by me."

What Counts as a Singapore Asset?

Your Singapore will should cover all "Singapore-situated" assets, including:

Real Estate

• Condominium units
• Landed property
• Commercial property
• Investment properties

Note: Property is always governed by the law where it's located, regardless of your nationality or domicile.

Financial Assets

• Singapore bank accounts (DBS, OCBC, UOB, etc.)
• Singapore brokerage accounts
• Stocks in Singapore-listed companies
• Unit trusts and investments held in Singapore
• Singapore dollar fixed deposits

CPF Contributions

If you've contributed to CPF as an Employment Pass holder or through previous Permanent Residency:

• CPF is not covered by your will - it requires a separate nomination
• Make a CPF nomination at cpf.gov.sg
• Without nomination, CPF goes to your estate (distributed by will or intestate rules)

Business Interests

• Shares in Singapore-incorporated companies
• Partnership interests in Singapore partnerships
• Sole proprietorship assets in Singapore

Personal Property

• Vehicles registered in Singapore
• Valuables and personal effects located in Singapore
• Art or collectibles stored in Singapore

Country-Specific Considerations

United States Expats

US citizens face unique challenges:

• Worldwide taxation: The US taxes citizens on global income regardless of residence
• Estate tax: Your Singapore assets may be subject to US estate tax
• FATCA reporting: Singapore banks report to the IRS
• State laws: Your US will is governed by state law, which varies dramatically

US expats should work with advisors familiar with both US and Singapore tax law.

UK Expats

• Domicile: UK inheritance tax depends on domicile, not residence
• Probate: UK probate can be re-sealed in Singapore (former Commonwealth)
• UK pensions: Consider how Singapore income affects UK state pension

Australian Expats

• Superannuation: Not covered by wills - needs binding death benefit nomination
• State variation: Australian estate law varies by state
• Family provision claims: Australia allows certain people to contest wills

European Expats

• EU Succession Regulation: EU citizens can choose which country's law governs their estate
• Forced heirship: Many European countries have mandatory inheritance rules
• Civil law vs common law: Different legal traditions affect will execution requirements

Indian Expats

• Different personal laws: Hindu, Muslim, Christian, and Parsi succession laws differ
• Agricultural land: May have restrictions on inheritance
• Joint family property: May have special rules

Choosing an Executor

For expats, executor choice is particularly important:

Singapore-Based Executor

Advantages:

• Physically present to deal with Singapore institutions
• Familiar with Singapore legal processes
• No issues with travel or time zones

Home Country Executor

Challenges:

• May need to travel to Singapore or appoint local lawyers
• Distance complicates day-to-day administration
• Currency and banking logistics

Professional Executor

Consider a Singapore trust company or law firm if:

• You don't have trusted contacts in Singapore
• Your estate is complex
• You want professional management

What Happens If You Leave Singapore?

If you relocate from Singapore:

Keeping Singapore Assets

If you retain Singapore property or investments after leaving, your Singapore will remains valid and important. Review it to ensure:

• Your executor can still serve (or appoint a new one)
• Contact details are updated
• Distribution instructions still make sense

Selling All Singapore Assets

If you liquidate everything before leaving, your Singapore will becomes redundant. You may want to formally revoke it to avoid confusion, though it will have no practical effect if there are no Singapore assets to distribute.

Tax Considerations

Singapore Estate Duty

Good news: Singapore abolished estate duty in 2008. There is no death tax on Singapore assets.

Home Country Taxes

However, your home country may still tax your worldwide estate:

• US: Estate tax on worldwide assets for citizens
• UK: Inheritance tax based on domicile
• France: Inheritance tax on worldwide assets for residents

Tax Treaties

Some countries have estate tax treaties with Singapore that affect how assets are taxed. Professional advice is essential for high-value estates.

Practical Steps for Expats

Immediate Actions

1. List your Singapore assets - Property, accounts, investments, CPF
2. Make a CPF nomination if you have CPF contributions
3. Review your home country will - Does it cover Singapore? Should it?
4. Consult a Singapore lawyer experienced in cross-border estates

When Drafting Your Singapore Will

• Use a lawyer familiar with international estates (DIY platforms may miss important clauses)
• Ensure proper limited revocation clause
• Specify that Singapore law governs the will
• Consider currency and transfer logistics for beneficiaries abroad
• Keep copies in both Singapore and your home country

Regular Reviews

Review your estate plan when:

• You acquire new Singapore assets
• Singapore tax or succession laws change
• Your home country laws change
• Your personal circumstances change (marriage, children, divorce)
• You plan to leave Singapore