Trust Planning Singapore: Complete 2025 Guide to Wealth Protection

Sophisticated trust structures for high-net-worth families. Protect your assets, optimize for multi-generational wealth transfer, and secure your legacy with expert trust planning tailored to Singapore law.

S$5M+
Typical minimum for trust planning
0%
Estate tax in Singapore
3-5
Generations typical trust span
100%
Asset protection from probate

What Are Trusts?

A trust is a legal arrangement where assets are transferred to trustees who manage them for the benefit of named beneficiaries. Unlike wills which only take effect upon death, trusts can operate during your lifetime and continue for multiple generations.

Three Key Parties in Every Trust

1. Settlor: The person who creates the trust and transfers assets into it

2. Trustee: The person or company who legally owns and manages the trust assets

3. Beneficiary: The person(s) who benefit from the trust assets

How Trusts Work in Singapore

In Singapore, trusts are governed by the Trustees Act and common law principles. Once you transfer assets into a trust, you no longer legally own them - the trustee does. However, the trustee must manage these assets according to the trust deed instructions for the beneficiaries' benefit.

Why Are Trusts Popular in Singapore?

  • ✓ No estate tax since 2008 (but trusts still valuable for other reasons)
  • ✓ Strong legal framework protecting trust structures
  • ✓ Political and economic stability
  • ✓ Asset protection from creditors and lawsuits
  • ✓ Privacy - trusts don't go through public probate
  • ✓ Multi-generational wealth preservation

Types of Trusts in Singapore

1. Living Trust (Inter Vivos Trust)

Created during your lifetime and takes effect immediately. You can be both settlor and beneficiary, enjoying asset protection while retaining benefit during life.

Advantages:

  • • Immediate asset protection
  • • Avoids probate entirely
  • • Privacy maintained
  • • Control during lifetime
  • • Continuity upon incapacity

Best For:

  • • High net worth individuals (S$5M+)
  • • Business owners
  • • Those seeking asset protection
  • • International families

Setup Cost: S$8,000 - S$20,000

Annual Fees: 0.5% - 1.5% of trust assets

2. Testamentary Trust

Created through your will and only takes effect upon death. Common for protecting minor children or vulnerable beneficiaries.

Advantages:

  • • Lower upfront costs
  • • No ongoing fees during life
  • • Protects minor beneficiaries
  • • Controls distribution timing
  • • Can modify until death

Best For:

  • • Young children as beneficiaries
  • • Spendthrift beneficiaries
  • • Special needs dependents
  • • Staged wealth transfer

Setup Cost: S$3,000 - S$10,000 (included in will drafting)

Annual Fees: 0.5% - 1.5% of trust assets (after death)

3. Family Trust (Discretionary Trust)

Trustees have discretion over distributions to beneficiaries from a defined class (e.g., "all my descendants"). Maximum flexibility for changing family circumstances.

Advantages:

  • • Maximum flexibility
  • • Adapts to family changes
  • • Asset protection
  • • Creditor protection for beneficiaries
  • • Multi-generational planning

Best For:

  • • Wealthy families (S$10M+)
  • • Multi-generational planning
  • • Complex family structures
  • • Dynasty wealth preservation

Setup Cost: S$15,000 - S$40,000

Annual Fees: 0.75% - 1.5% of trust assets

4. Insurance Trust

Life insurance policies held in trust. Death benefits bypass probate and are protected from creditors and estate claims.

Advantages:

  • • Immediate liquidity at death
  • • Avoids probate delays
  • • Creditor protection
  • • Lower costs than full trusts
  • • Simple to establish

Best For:

  • • Those with large insurance policies
  • • Asset protection needs
  • • Minor beneficiaries
  • • Immediate cash flow planning

Setup Cost: S$1,500 - S$5,000

Annual Fees: Minimal to none

5. Purpose Trust (Charitable Trust)

Established for charitable or specific purposes rather than individual beneficiaries. Creates lasting philanthropic legacy.

Advantages:

  • • Perpetual existence possible
  • • Tax benefits for charities
  • • Lasting legacy
  • • Professional management
  • • Public recognition

Best For:

  • • Philanthropists
  • • Charitable giving planning
  • • Family foundations
  • • Legacy building

Setup Cost: S$10,000 - S$50,000+

Annual Fees: Varies based on structure

Why Use Trusts for Estate Planning?

Asset Protection

Once assets are in trust, they're protected from your personal creditors, lawsuits, and business failures. Beneficiaries also protected from their own creditors in discretionary trusts.

Avoid Probate

Trust assets bypass the 6-12 month probate process entirely. Beneficiaries get immediate access to funds without court involvement or public disclosure.

Privacy

Unlike wills which become public during probate, trusts remain completely private. Your asset distribution, beneficiaries, and wealth remain confidential.

Control From Beyond

Specify exactly when and how beneficiaries receive assets (e.g., 1/3 at 25, 1/3 at 30, 1/3 at 35). Protects spendthrift beneficiaries and immature heirs.

Multi-Generational Planning

Trusts can last 100+ years in Singapore, providing for children, grandchildren, and great-grandchildren. Build a dynasty with professional wealth management.

Incapacity Protection

If you lose mental capacity, your living trust continues seamlessly. No need for court-appointed guardianship or conservatorship proceedings.

When Should You Consider Trust Planning?

✓ Trusts Make Sense If You Have:

  • Estate over S$5M: Complexity justifies the cost
  • Minor children: Protection until they mature
  • Special needs dependents: Lifetime care planning
  • Business interests: Smooth succession planning
  • International assets: Cross-border coordination
  • Privacy concerns: Avoid public probate
  • Asset protection needs: Professional practice or business liability
  • Spendthrift heirs: Controlled distribution needed

✗ Trusts May Not Be Necessary If:

  • Estate under S$1M: Cost may outweigh benefits
  • All adult beneficiaries: Simple will may suffice
  • Simple asset structure: Straightforward estate
  • Cost-sensitive: Trusts have ongoing fees
  • Want simplicity: Prefer straightforward planning
  • Minimal assets: HDB flat and CPF only
  • No asset protection needs: Low lawsuit/creditor risk

⚖️ The S$5 Million Guideline

While trusts can be established for any amount, the setup and ongoing costs typically make them cost-effective only for estates exceeding S$5 million. For smaller estates, comprehensive wills with testamentary trusts may be more appropriate.

Trust Setup Process in Singapore

1

Initial Consultation

Meet with trust lawyer or trust company to discuss objectives, assets, beneficiaries, and potential trust structures. Determine if trust is appropriate for your situation.

Timeline: 1-2 weeks | Cost: Often free initial consultation

2

Structure Design

Design trust structure tailored to your needs: type of trust, beneficiaries, distribution rules, trustee selection, investment guidelines, and termination provisions.

Timeline: 2-4 weeks | Cost: Included in setup fee

3

Trust Deed Drafting

Legal team drafts comprehensive trust deed outlining all terms, powers, duties, and provisions. This becomes the governing document for the trust's entire lifetime.

Timeline: 3-6 weeks | Cost: S$8,000 - S$40,000 depending on complexity

4

Trust Execution

Sign trust deed with trustees. If using professional trustee, execute trustee appointment and fee agreements. Ensure all parties understand their roles and responsibilities.

Timeline: 1-2 weeks | Cost: Legal fees for execution

5

Asset Transfer

Transfer assets into trust name. This includes property title transfers, investment account re-registration, insurance policy assignments, and business interest transfers.

Timeline: 4-12 weeks | Cost: Stamp duty, registration fees vary by asset

6

Ongoing Administration

Trustees manage assets, make distributions, file tax returns (if applicable), maintain records, and provide regular reporting to beneficiaries as specified in trust deed.

Ongoing | Annual fees: 0.5% - 1.5% of trust assets

⏱️ Total Setup Timeline

Simple living trust: 2-3 months
Complex family trust with multiple assets: 4-6 months

Trust Planning Costs in Singapore 2025

Setup Costs

Trust Type Typical Range What's Included
Insurance Trust S$1,500 - S$5,000 Basic deed, policy assignment
Simple Living Trust S$8,000 - S$15,000 Deed drafting, basic assets
Testamentary Trust S$3,000 - S$10,000 Included in will drafting
Family Trust (Discretionary) S$15,000 - S$40,000 Complex deed, multiple assets
International Trust S$30,000 - S$100,000+ Multi-jurisdiction coordination

Ongoing Annual Fees

Professional Trustee Fees

Trust companies typically charge 0.5% - 1.5% of trust assets annually, with minimums of S$5,000 - S$20,000 per year.

Example: S$10M trust = S$50,000 - S$150,000 annual fee

Individual Trustee

Family members or friends as trustees may serve for free, but lack professional expertise and face personal liability.

Cost: Typically free, but requires time and expertise

Additional Costs

  • • Investment management fees: 0.3% - 1.5% of investments
  • • Legal advice: S$300 - S$800 per hour as needed
  • • Accounting/tax preparation: S$2,000 - S$10,000 annually
  • • Asset custody fees: Varies by bank/custodian

💡 Cost-Benefit Analysis

While trusts appear expensive, compare to alternatives:

  • • Probate costs: 2% - 5% of estate value
  • • Frozen assets during probate: 6-12 months lost returns
  • • Family disputes: S$50,000 - S$500,000+ in legal fees
  • • Asset loss to creditors: Potentially millions
  • • Poor investment decisions by heirs: Unquantifiable

Trust vs Will: Key Differences

Feature Living Trust Will
When Takes Effect ✓ Immediately upon creation Only after death
Probate ✓ Avoids probate entirely ✗ Must go through probate (6-12 months)
Privacy ✓ Completely private ✗ Becomes public record
Asset Protection ✓ Strong protection from creditors ✗ No creditor protection
Incapacity Planning ✓ Continues seamlessly ✗ No help if incapacitated
Setup Cost ✗ Higher (S$8K - S$40K+) ✓ Lower (S$200 - S$3K)
Ongoing Costs ✗ Annual fees (0.5% - 1.5%) ✓ None until death
Complexity ✗ More complex to set up ✓ Simpler
Control After Death ✓ Detailed ongoing control Limited control
Best For Estates over S$5M, complex needs Estates under S$5M, simple needs

💼 Most Comprehensive Plans Use Both

High-net-worth individuals typically have both a living trust (for major assets) AND a will (called a "pour-over will") to catch any assets not transferred to the trust. This provides maximum protection and flexibility.

Choosing the Right Trustee

Your trustee choice is critical - they'll manage your wealth for decades. You have three main options:

Professional Trust Company

Pros:

  • ✓ Professional expertise
  • ✓ Institutional continuity
  • ✓ No personal liability
  • ✓ Regulated and licensed
  • ✓ Investment management

Cons:

  • ✗ Expensive (0.5% - 1.5% annually)
  • ✗ Less personal relationship
  • ✗ Bureaucratic processes

Family Member/Friend

Pros:

  • ✓ Free or low cost
  • ✓ Knows family dynamics
  • ✓ Personal touch
  • ✓ Trustworthy relationship

Cons:

  • ✗ Limited expertise
  • ✗ Personal liability
  • ✗ May not outlive trust
  • ✗ Family conflicts
  • ✗ Time commitment

Hybrid: Both

Pros:

  • ✓ Best of both worlds
  • ✓ Family input + expertise
  • ✓ Checks and balances
  • ✓ Continuity assured

Cons:

  • ✗ More complex governance
  • ✗ Potential for disagreements
  • ✗ Higher costs

Most Popular Choice

Questions to Ask Potential Professional Trustees

  • • How long have you been in trust management?
  • • What are your professional qualifications?
  • • How many trusts do you currently manage?
  • • What's your average trust size?
  • • Who will be my primary contact?
  • • What's your investment philosophy?
  • • How often will you report to beneficiaries?
  • • What are your exact fees (all-in)?
  • • Are you licensed and regulated?
  • • Can you provide client references?
  • • How do you handle conflicts of interest?
  • • What happens if you cease operations?

Frequently Asked Questions

Do I still need a will if I have a trust?

Yes, you should have a "pour-over will" that transfers any assets not in the trust into it upon death. This catches forgotten assets, future inheritances, or newly acquired property. It also names guardians for minor children, which trusts cannot do.

Can I be my own trustee?

Yes, with a revocable living trust, you can be both settlor and trustee, maintaining complete control during your lifetime. However, you should appoint a successor trustee to take over upon your incapacity or death. Note that being your own trustee provides less asset protection from creditors.

Are trusts recognized in Singapore?

Yes, Singapore has a well-developed trust law based on English common law principles. The Trustees Act governs trust creation and administration. Singapore is considered one of the best jurisdictions in Asia for trust planning due to its political stability, strong rule of law, and favorable trust laws.

How much does it cost to set up a trust in Singapore?

Setup costs range from S$1,500 (simple insurance trust) to S$40,000+ (complex family trust). Annual management fees typically run 0.5% - 1.5% of trust assets with minimums of S$5,000 - S$20,000. For estates under S$5 million, the ongoing costs may outweigh the benefits.

Can I change or revoke my trust?

Revocable trusts can be changed or canceled at any time during your lifetime. Irrevocable trusts generally cannot be changed once created (though some jurisdictions allow modifications with beneficiary consent or court approval). Irrevocable trusts offer stronger asset protection but less flexibility.

Can HDB flats be placed in trust?

No, HDB flats cannot be held in trust due to Singapore's public housing regulations. HDB flats must be owned directly by individuals who meet eligibility criteria. However, you can use a will to specify how your HDB flat should be distributed, or structure it as joint tenancy.

What happens to the trust when I die?

The trust continues according to its terms. If you were the trustee, the successor trustee takes over seamlessly without probate. The trust can continue for many years (or even generations) providing for beneficiaries according to the distribution schedule you specified in the trust deed.

Ready to Explore Trust Planning for Your Family?

Connect with qualified trust specialists and lawyers who can design a customized trust structure for your wealth preservation goals