• 财富规划
  • 2018年07月24 日

成立家族办公室的常见考虑事项

我曾在过去的文章中分享治理家族业务的重要性,以及如何开始规划家族治理

我们重申,新加坡银行深信就承传等事宜订立妥善规则,以确保业务和家族世代昌隆,是家族业务的成功关键。

成立由专业人士管理的家族办公室,以全面综观家族的财政利益,是实现上述目标的其中一种方式。

新加坡以政权稳固和亲商环境见称,因而成为多个富裕家族成立家族办公室的理想地点

决定为业务成立家族办公室只是第一步,其后需要考虑若干重要因素。本文将列举成立家族办公室时应考虑的七个重点  。这些重点当然不能包括所有情况,但可以作为良好的参考,以了解部分常见的考虑因素。

1. 您成立家族办公室的目标是什么?

家族办公室是一个中央化单位,帮助协调各种家族活动。

这些活动包括为整个家族提供贯彻一致的投资策略、申报税项和整合账户等。了解成立家族办公室的目标,将有助选取合适的考虑因素,从而为家族办公室拟定最佳的架构。

举例说,假如其中一名创始人的主要目标是,确保主要家族成员取得在新加坡永久工作和居留的合法资格,便可能需要委任这些家族成员为家族办公室的投资委员会成员。如果客户希望移居海外,家族办公室或会审视移民事项,以寻找可能适用的税务居民身分。

家族办公室日益扮演的另一个角色,是为企业整合共同申报准则下的申报。

共同申报准则是一项信息标准,以于全球自动交换税务和财政信息,旨在打击税务问题。与我们合作的税务顾问将向家族讲解不同的税务豁免计划和要求,以了解如何按合法方式享有最大的税务优惠。在考虑家族的需要后,我们可建议相关的家族办公室架构。新加坡银行与顶尖的律师和税务顾问合作,为客户提供最佳和最全面的建议。

2. 您将会向家族办公室注入哪些资产?

您可以向家族办公室注入多个类别的资产,包括金融投资,甚至是私人或公开上市公司。

资产也可以包括房地产,这个领域通常面对的问题是,到底该物业所处的司法管辖区是否征收遗产税和转移税,以及是否设有其他持有限制。

我们的部分客户拥有价值不菲的物品,例如:私人飞机、游艇、稀有艺术品、宝石和贵金属以及传家之宝等。

在决定注入哪些特定资产前,审慎考虑是至为关键的一环,因为资产的特质、所在地和其他细节,都可能影响律师向客户就相关司法管辖区所提供的税务和法律意见,从而影响对最佳资产转移方式的评估。

我们将与客户回顾可获银行接受的资产,并商讨投资策略选项。

举例说,我们可能建议对不获银行接受的资产采取另类架构,例如以私人信托公司运营业务。

3. 家族办公室有什么投资策略和投资委托?

首先,我们需要了解客户的投资目标和风险水平。然后,决定  将会用作於投资的个人资产金额。在了解这些细节后,我们将建议符合客户风险水平和目标的投资策略和投资产品。

至于向新加坡金融管理局和经济发展局提交申请方面,监管机构预期家族办公室就投资策略和业务投资委托订立清晰的路线图,以作为评估程序的一部分。

4. 如何向新加坡金融管理局申请许可和税务豁免?

当把业务成立为单一家族办公室后,家族办公室架构将纳入不同的控股公司 。如果该业务计划根据Enhanced Tier Fund Tax Exemption Scheme(通常称第13X条)  申请税务豁免,便需要符合有关要求。

举例说,该办公室需要聘请最少三名投资专家,投资最少5,000万美元于基金实体,以及作出每年最少200,000美元的当地业务开支。

该业务的商业代表需要出席新加坡金融管理局的面试,我们将为客户进行协调和准备。

新加坡金融管理局希望了解该业务的投资策略和其他细节,才给予符合第13X条税务豁免的批准。

第13X条的豁免容许若干指定投资的特定收益获税项豁免。指定投资包括一系列广泛的资产,例如股票、股份、证券和衍生工具。

5. 持续运营要求包括哪些条件?

要成立家族办公室,首先要决定运营业务的家族办公室选址。其他行政事项包括开立所需的银行账户,以及落实信息科技系统以整合投资组合等。我们也会准备好年度税务申报和其他强制性申报,例如根据共同申报准则和海外账户纳税法案的规定。

另外,我们将会协助客户委任外部审计师,以进行年度财政审计,并与客户持续回顾投资策略。

6. 值得考虑的承传规划工具 

为了确保家族办公室的业务可持续运营,我们需要订立家族治理指引和家族宪章(Family Constitution)。这程序有助避免创始人进行承传时引起争执或内讧。我们也需要厘定家族办公室拥有权的承传。

可供选择的工具包括遗嘱、持久授权书和私人信托公司。不少客户都希望子女长大成熟时,深明业务运营和投资理财之道。因此,我们为下一代提供培训,帮助下一代更深入了解家族业务和财富管理。

7. 家族有什么慈善策略?

过去数年,越来越多家族办公室加入慈善的元素。办公室可考虑成立慈善信托,以捐助予特定慈善机构。家族订立慈善目标是一项良好措施,借此厘清家族希望集中于哪个特定的慈善范畴。另外,我们可以向家族介绍慈善伙伴网络,并协助举行旨在实现慈善目标的会面。

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