Singapore Branch Office Registration

Singapore Subsidiary Registration Representative Office Registration


    • Not a Separate Entity. A Singapore branch is considered an extension of the foreign company and not as a separate

    • legal entity. The constitution of the company and its activities are directed by the foreign parent company’s Memorandum

    • and Articles of Association.

    • Unlimited Liability. The parent company of a branch office entity is implicitly liable for all the debts and liabilities of the

    • branch office. A claimant can approach the Singapore courts of law to initiate legal proceeding against the headquarters,

    • by virtue of its branch being located in the Singapore jurisdiction.

    • Name. The name of Singapore branch must match that of the parent company.

    • Shareholding. The foreign parent company owns 100% of the subsidiary shares.

    • Officers. A Singapore branch must appoint 2 agents who are ordinarily resident in Singapore, i.e. a Singapore citizen,

    • a permanent resident, or a foreigner who has been issued an employment pass. The agents should be natural persons

    • of at least 18 years of age. Foreign companies that plan to relocate one or more of their staff members from the head

    • office to Singapore, can apply for employment pass for such individuals after the branch has been registered.

    • Local Registered Address. The registered office address is the place where you need to keep the statutory records of

    • the subsidiary company.

    • Audited Accounts. A Singapore branch must file audited accounts annually with Singapore income tax authorities.


    • It allows foreign companies to explore and expand business opportunities in Singapore market.

    • It is a good platform to establish company’s brand.

    • It enables direct connection with local agents and distributors.


    • It is considered a non-resident for tax purposes, and therefore not eligible for any tax exemptions or incentives for new

    • start-ups in Singapore.

    • It does not have separate legal identity, and therefore the foreign parent company is responsible for all its debts, losses

    • and liabilities.

    • The foreign parent company is required to submit annual report and audited accounts within two months of the Branch

    • Office’s annual general meeting.


The following documents/information are generally required for the registration of a Singapore branch:

    • A certified copy of the Certificate of Incorporation of the foreign company

    • A certified copy of Memorandum and Articles (MAA) of the foreign company

    • Partculars of the directors of the foreign company

    • A memorandum of appointment and details of at least two persons resident in Singapore who will act as the agents for the Singapore branch office

    • A memorandum executed by or on behalf of the foreign company stating the powers of the local agents

    • Details of the registered office address in Singapore

All documents must be in English and any non-English documents must be translated into English. Your service provider may require

additional documents as applicable.


There are two distinct steps involved in the Singapore branch registration procedure:

a) Name Approval and;

b) Entity Registration.

Both steps can be accomplished in 1-2 days assuming all documents are ready and there are no delays in thename approval process.


Section 373 of the Companies Act requires a foreign company to file its Annual Report and the audited accounts of its

Singaporean branch office within two months of its Annual General Meeting, or within 7 months from the end of its financial

year whichever is earlier. Also, each Singapore branch is required to file a Tax Return on an annual basis.