新加坡深耕家族辦公室 讓全球富豪自動飛來

原文轉載 – 2019-10-02 作者：朱晉輝 今周刊1189期(原文連結)

新加坡財政部長王瑞杰在財政預算案中，又針對家族辦公室給予更優惠的免稅方案，以吸引全球富豪投資。(圖片來源：達志)

今年二月，香港的「反送中」條例在立法會正式提出；而在新加坡，被認為最具「總理接班相」的財政部長王瑞杰，則是端出了一盤對全球資金甚具吸引力的牛肉大餐。

王瑞杰宣布，新加坡實施多年的「家族辦公室」制度將有更進一步深化措施，尤其是擴大免稅的涵蓋範圍，並將現行的免稅政策繼續延長到二○二四年。這讓全球有錢人，以及近期因香港動盪正籌謀撤出的資金，全都眼睛一亮。

家族辦公室的概念在歐美行之有年，目的在於協助超級富豪凝聚家族財富，並依其需求打造客製化的財富管理策略，以利家族財富能順利傳承給下一代。根據安永聯合會計師事務所與新加坡星展銀行針對亞洲家族辦公室發布的一項報告指出，目前全球單一家族辦公室（Single Family Office, SFO）超過一萬間，其中一半以上都在近十五年內成立。

15年前就布局  新加坡扮亞洲先鋒

研究機構Wealth-X一九年發布的報告指出，亞洲區資產達十億美元以上的富豪有六七七位，占全球四分之一。隨著亞洲富豪財富累積速度愈來愈快，各國也加緊腳步制定家族辦公室相關制度；亞洲各國之中，最積極推廣家族辦公室的非新加坡莫屬，早在十五年前就已第一波搶先布局。

新加坡經濟發展局 （Singapore Economic Development Board）在○四年推行了「全球商業投資者計畫」（Global Investor Programme, GIP），正式對全球有錢人拋出第一道媚眼。

該計畫裡的家族辦公室方案（Family Office Option），便是鼓勵外國投資人在新加坡成立家族辦公室，通過審核後即可申請移民。新加坡官方指出，目前透過GIP計畫移民新加坡者已超過一千八百人。

家族辦公室新舊措施比較

一千八百人挾雄厚資金入籍 英國戴森把總部都搬來

一千八百名移民人數，看似不大，但要知道，這一千八百人都是帶著雄厚的家族資金飄洋過海而來，例如英國Dyson吸塵器創辦人戴森（James Dyson）便是搭上此波浪潮，到新加坡設立家族辦公室的富豪之一。

戴森在今年初將Dyson總部從倫敦遷移至新加坡時，也一併將其家族辦公室集團Weybourne Group遷到新加坡拓展據點，成立Weybourne Service Singapore。Weybourne集團在全球有五十五名員工，戴森除了用該辦公室投資Dyson集團，也將其作為管理其他附屬事業體的母公司，目前新加坡辦公室也正在大舉招募具財務背景的專業人士，準備管理其即將進駐新加坡的龐大資產。

家族辦公室方案規定了單一家族辦公室的架構，投資人必須成立一家控股公司，控股公司持有家族辦公室一○○％的股份，並只管理該單一家族的資產。

該方案也針對此架構的申請人、家族辦公室與管理之資產有明確規定。申請人必須投資（資本額）至少二五○萬元新加坡幣（以下簡稱新幣），在新加坡成立一個單一家族辦公室，該辦公室所管理之資產（Asset Under Management, AUM）不低於二億元新幣（約四十五億元新台幣）。

申請者需要有五年的創業或投資相關經驗，並且個人或單一家族資產要達四億元新幣。在申請GIP計畫時，申請者必須提出關於該辦公室五年的營運規畫與財務預測，內容包含申請者在SFO裡扮演的角色、SFO如何運作，以及計畫管理的資產類型。

SFO所管理之資產類型，包括一般海內外股票、債券與衍生性產品，以及銀行存款都被認可，但房地產不在此列。GIP計畫還要求在SFO成立第三年，必須雇用超過五名員工，且辦公室年支出須達一百萬元新幣。

 在GIP計畫施行五年後，外界對新加坡的家族辦公室制度興趣逐漸提高。○九年新加坡政府又加緊腳步，針對單一家族辦公室，降低其設立門檻，並給予更多優惠的稅收政策。

這項法案，就是在亞太區富人圈中口耳相傳的《新加坡所得稅法13X條款特級基金豁免辦法》（Enhanced Tier Fund Tax Incentive Scheme，簡稱13X條款），該法案每五年會更新一次，最新版本，即是王瑞杰在今年二月發布，效期至二○二四年。

新版本中，13X條款的適用資格雖仍須向新加坡金融管理局（MAS）申請，但門檻已大為降低，規定SFO管理之資產從之前二億元新幣降低為只要五千萬元新幣，需要雇用三名專業投資人，每年辦公室花費要達二十萬元新幣。而且經過核准，SFO在特定金融資產獲取之報酬，可以免繳所得稅。尤其免稅政策一出，宛如金牌橫空出世，更顯見新加坡政府招攬富豪的野心。

dyson集團創辦人
新加坡優良的辦公室制度，也吸引Dyson集團創辦人戴森(圖)來此設立家族辦公室。

有利資產傳承、後代移民 家族辦公室數量三年增四倍

其中針對SFO所須聘雇的三位專業投資人士，並無任何資格限制，也不必一定要雇用新加坡人。換言之，成立一個單一家族辦公室，可以讓三位家族成員在新加坡當地工作，經過二至三年時間，即可申請在新加坡的永久居留權。這對富豪甚具吸引力，讓後代進入家族辦公室工作，不僅可享有移民之便利，更能讓他們盡快掌握財富管理的觀念，使家族資產順利傳承。

另外，在有錢人最重視的稅法上，SFO在指定投資（Designated Investment）的特定收益（Specified Income），可以享有所得稅豁免優惠。指定投資包含的商品或工具，基本上已是絕大多數SFO所管理的投資標的，包括公司股票、債券、期貨、海外不動產等約十大類的商品，特定收益則是泛指交易或贖回金融產品的資本利得，這些在13X條款的規範下，統統免稅。

新加坡金管局在今年指出，從一六年到一八年，新加坡家族辦公室數量成長四倍。在勤業眾信聯合會計師事務所一八年針對各國財富管理競爭力調查中，新加坡也位居第二，僅次於瑞士。新加坡整體資產管理規模在去年底達三．四三兆元新幣，從一三年以來整體規模成長近一倍，如此好成績，足以證明新加坡在家族辦公室耕耘，已經開花結果。

不只引領亞洲國家之先，建構SFO的制度，新加坡還致力於整體金融環境的友善，尤其低稅率制度也是聞名國際。企業稅率統一為十七％，個人資本利得不課稅，更在○八年取消遺產稅，目前也與全世界八十五個國家如日本、中國、馬來西亞等簽訂雙邊徵稅協議，目的是避免雙重課稅，減輕位於新加坡公司的稅收負擔，也可能與個別國家協議減稅、免稅等優惠方案。

政府力挺、香港動盪 星國金融地位大提升

除了新加坡政局穩定、治安良好，位處亞太交通樞紐，新加坡在家族辦公室的政策布局，是其能吸引如此多海外投資人投資的一大因素。

過去，香港與新加坡一直在競爭亞洲金融中心的地位，在現今香港政局不穩的情況下，已有多位富豪將資金轉向新加坡，加上魅力不斷增強的家族辦公室制度助攻，新加坡的金融地位，料將持續向上提升。

新加坡銀行
面臨香港政局動盪，許多新加坡銀行正在積極拓展業務，服務前來投資的富豪。(圖片來源：法新社)
新加坡資產管理規模
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