For overseas parent companies
Foreign Company Subsidiary Registration in Singapore
A Singapore subsidiary is a Singapore company owned by your parent. It still needs a resident director of its own.
GCC business setup specialists
Subsidiary or branch
An overseas company can incorporate a Singapore subsidiary or register a branch. The subsidiary is separate, taxed as a Singapore company and may access exemptions; the branch is the parent operating here and generally cannot.
- Subsidiary or branch decided on tax and liability
- Resident director settled before filing
- Corporate shareholder documentation handled
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
Companies successfully established.
Compare the routes
Subsidiary against branch
The tax treatment difference usually decides it.
| Subsidiary | Branch | |
|---|---|---|
| Separate company? | Yes | No — the parent registered here |
| Liability | Generally confined to the subsidiary | Sits with the parent |
| Tax treatment | Taxed as a Singapore company; may access exemptions | Generally treated as non-resident for tax |
| Resident director | Required | An authorised representative is required |
| Parent accounts | Not generally filed here | May have to be filed |
| Typical fit | A real Singapore operation | A lighter or temporary presence |
At least one director must be ordinarily resident in Singapore. This is a statutory requirement, not a formality. Incorporation and corporate secretarial filings in Singapore are made through a registered filing agent, and a foreign applicant must use one. We co-ordinate your engagement with a registered Singapore agent and manage the process end to end; the regulated filings are made by them.
How it works
Registering the subsidiary
The director and tax questions come before filing.
Route and tax position
Subsidiary against branch, weighed on liability, tax treatment and access to exemptions.
Resolve directorship
Who the resident director will be, which must be settled before incorporation.
Incorporate and register
Company incorporated with the parent as shareholder, secretary appointed, controllers recorded and IRAS calendar set.
From the parent
What a corporate shareholder needs
Lighter than the GCC — usually no attestation chain.
- Parent certificate of incorporation
- Parent constitution
- Parent registered address and company number
- Board resolution approving the Singapore subsidiary
- Details of the parent’s ownership chain
- Identity evidence for ultimate controllers
- Proposed company name
- Confirmation of the resident director
- Shareholding and paid-up capital
- Intended business activity and SSIC code
- Certified translations where not in English
- Financial year end preference
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Subsidiary or branch recommendation
- Tax treatment comparison
- Resident director options explained
- Name reservation with ACRA
- Incorporation through a registered filing agent
- Company secretary and registered office arranged
- Register of controllers established
- IRAS and ACRA filing calendar set
Not included, quoted separately
- ACRA and IRAS fees, paid at cost
- Nominee director services, quoted separately
- Regulated filings, made by the registered filing agent
- Group tax and transfer pricing advice
- Parent-company accounts preparation
- Annual audit where not exempt
- Accounts preparation, quoted separately
- Bank account opening decisions
Verify independently
Official Singapore authorities
We file directly with these bodies on your behalf.
Questions
Singapore subsidiary — FAQs
Subsidiary or branch?
A subsidiary is taxed as a Singapore company and may access exemptions a branch cannot. A branch is simpler to establish but is generally treated as non-resident. Tax usually decides it.
Does the subsidiary need its own resident director?
Yes. The requirement applies to the Singapore company regardless of who owns it.
Does the parent need attestation?
Generally no. Certified copies and translations where not in English are usually sufficient.
Can the subsidiary access start-up tax exemption?
It depends on the shareholding conditions, which corporate ownership can affect. We assess rather than assume.
Can the subsidiary do something the parent does not?
Yes. It is a separate company and can be set up for any lawful activity.
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