Branch Office in Singapore

This is a registered legal entity but, unlike a subsidiary, a branch office is treated as an extension of the foreign company, which must therefore bear ultimate responsibility for any liabilities. A Singapore branch office is allowed to conduct any type of business activity that falls within the scope of its parent company and can repatriate its earnings and capital. A branch office is generally considered a non-resident entity so only earnings derived from its operations in Singapore will be subject to the local taxation. However it is not eligible for the tax exemptions and incentives available to local companies in Singapore. The name of the Singapore branch office must be the same as that of the head office and must be approved first before branch office registration.

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