Branch Office (Branch)
Unternehmensgründung in Singapore
The Branch is best suited for: Foreign companies that want a presence in Singapore without incorporating a separate entity, Businesses testing the Singapore market before committing to a full subsidiary, Companies that need to retain a unified global structure for regulatory or contractual reasons. A branch office is taxed at the standard corporate rate of 17% on income derived from Singapore. Unlike a Pte Ltd, a branch is not eligible for the partial tax exemption for new startups. However, the branch may benefit from Singapore's double tax treaty network if the parent company is resident in a treaty country. Profits repatriated to the parent company are not subject to withholding tax in Singapore.
- Foreign companies that want a presence in Singapore without incorporating a separate entity
- Businesses testing the Singapore market before committing to a full subsidiary
- Companies that need to retain a unified global structure for regulatory or contractual reasons
Eckdaten
Schritt-für-Schritt-Gründungsprozess
Appoint an authorised representative
Designate at least one locally resident agent who is authorised to accept legal notices on behalf of the foreign parent company. This person must be a Singapore citizen, permanent resident, or holder of a valid work pass.
Prepare parent company documents
Gather a certified true copy of the parent company's certificate of incorporation, constitution or charter, and a board resolution authorising the registration of the branch in Singapore. All foreign-language documents must be accompanied by certified English translations.
Register with ACRA
File the branch registration via BizFile+ with the parent company's particulars, the authorised representative's details, the Singapore registered office address, and the SGD 300 registration fee.
Ongoing compliance
File annual returns with ACRA, lodge the audited accounts of both the branch and the parent company, and maintain a registered office in Singapore. The branch must also register for GST if its taxable turnover exceeds SGD 1 million.
Erforderliche Dokumente
- Certified copy of the parent company's certificate of incorporation
- Certified copy of the parent company's constitution or charter
- Board resolution authorising the Singapore branch registration
- Particulars of directors of the parent company
- Passport and proof of address of the authorised representative in Singapore
- Registered office address in Singapore
- Certified English translations of all foreign-language documents
Kostenübersicht
Steuerliche Behandlung
A branch office is taxed at the standard corporate rate of 17% on income derived from Singapore. Unlike a Pte Ltd, a branch is not eligible for the partial tax exemption for new startups. However, the branch may benefit from Singapore's double tax treaty network if the parent company is resident in a treaty country. Profits repatriated to the parent company are not subject to withholding tax in Singapore.
Vor- und Nachteile
- Not a separate legal entity — allows seamless integration with the parent company's global operations
- Simpler to set up than a subsidiary for companies that already operate internationally
- Can repatriate profits directly to the parent without dividend withholding tax
- Useful for fulfilling specific contracts or government tenders that require a local presence
- The parent company has unlimited liability for all obligations of the branch
- Must file the parent company's audited accounts with ACRA — this can be burdensome and exposes financial information publicly
- Not eligible for Singapore's startup tax exemption scheme
- Perceived as less committed to the local market than a Pte Ltd, which can affect relationships with partners and clients
- Higher annual compliance costs due to dual filing requirements
Andere Rechtsformen in Singapore
Bereit zur Gründung einer Branch in Singapore?
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LoslegenThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.