Singapore Updates Guidance on Applying for Certificates of Residence

The Inland Revenue Authority of Singapore has published updated guidance on Applying for a Certificate of Residence and Tax Reclaim Form. The update concerns additional requirements from 2025 for Foreign-Owned Investment Holding Companies, which are generally not eligible for a certificate of residence unless certain conditions are met.

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Foreign-Owned Investment Holding Companies

Foreign-owned investment holding companies with purely passive sources of income and receiving only foreig…