Singapore

• Support in M&A transactions, privatisations and the establishment of joint venture companies
• Review of distribution, license and cooperation agreements
• Merger and abuse control procedures (inbound and outbound)
• Representation of interests vis-à-vis antitrust authorities
• International trade (WTO, EU foreign trade law, anti-dumping, export control)

• IPOs (inbound and outbound)
• Capital measures (increase and reduction in capital, cash and in kind)
• Advice to members of executive and supervisory boards
• Ongoing corporate governance and corporate compliance

• Anti-corruption compliance
• Corporate governance and corporate compliance
• Employment law compliance
• Regulatory compliance
• Personal data protection law compliance (including compliance with the European General Data Protection Regulation)
• Tax compliance

• Incorporation of companies, registration of branches and representative offices
• Shareholders' agreements, Partnership agreements, constitutions, rules of procedure
• National and international joint ventures
• Liquidation and insolvency proceedings
• Disputes among shareholders/compensation claims vis-à-vis board members
• Representation in corporate law arbitration proceedings

• Employment contracts for employees, managers and directors
• Corporate restructuring, redundancy programmes and compensation plans
• Secondments
• Litigation
• Social insurance law
• Tripartite guidelines, advisories and standards

• Support and advice on the choice of location
• Representation vis-à-vis regulatory authorities
• Advice with regard to the appropriate market entry
• Planning, structuring and formation of companies, subsidiaries and liaison offices
• Formation of regional headquarters and holdings

• Work passes and permits (e.g. Employment Pass, S Pass, Work Permit)
• Dependant's Passes, Long Term Visit Passes and Letters of Consent
• E-notifications
• Entry Visas, Permanent Residence applications, Student's Passes

• Development and implementation of IP protection strategies
• Registration of trademarks, designs and patents
• Defence of IP rights
• Licence agreements, research and development agreements
• Outsourcing contacts

• Review and drafting of general terms and conditions
• Supply and procurement agreements
• Product liability: defence against claims in and out of court,
• Assertion of claims for recourse, advice on the execution of product recall campaigns
• Distributorship and sales agency agreements

• International litigation and litigation advice
• Legal representation at domestic courts of law
• Representation in national and international arbitration   
• Investment dispute resolution

• Domestic and cross-border acquisitions
• Due diligence
• Management buy-out – Management buy-in
• Acquisition and project financing
• National and international corporate restructuring measures
• Conversions and mergers
• Post-merger integration

• Real estate purchases and transfers
• Representation vis-à-vis public authorities
• Advice on drafting and negotiation of tenancy and lease contracts

• International tax (inbound and outbound)
• Direct and indirect taxes
• Tax structuring of M&A transactions
• Transfer pricing
• Remedies and actions relating to taxation and public
• Charges

• Comprehensive advice on Singaporean and European personal data protection law
• Advice on the introduction of data protection-compliant business models and processes
• Support for internal data protection officers
• Appointment and support as external data protection officer
• Preparation and updating of documents relevant to personal data protection law (such as internal and external data protection policies, consent forms, and notifications to employees)
• Data protection trainings
• Advice on the engagement of data processors/data intermediaries and drafting of data processing agreements
• Advice on international data transfers and drafting of data transfer agreements
• Support in the handling of personal data breaches (preparation of a data breach management plan, assessment of whether a data breach is notifiable, communication with data subjects and data protection supervisory authorities)
• Representation vis-à-vis data protection supervisory authorities
• Conducting national and international data protection audits
• Support in the creation of a data inventory

At Luther Corporate Services, we handle the administrative burden of accounting with precision and efficiency, giving our clients the freedom to focus on driving growth and seizing new opportunities.

1. Bookkeeping

• Set up and maintain chart of accounts
• Record all payments and receipts
• Prepare monthly bank reconciliation statements
• Record sales transactions and trade debtors
• Record purchases and trade creditors
• Record prepayments and accruals
• Track fixed assets and calculate depreciation
• Record Goods and Services Tax (GST) on taxable purchases and supplies
• Extract monthly trial balances and general ledger

2. Management Reporting & Advisory

• Compile profit and loss statements and balance sheets
• Generate aged analysis of debtors and creditors
• Prepare and submit quarterly GST returns
• Provide business advisory services, including accounting reports and business plan preparation
• Prepare budgets and conduct variance analysis of key financial performance indicators 

3. Statutory Accounting

• Prepare financial statements in compliance with Financial Reporting Standards (FRS)
• Prepare consolidated financial statements, including cash flow statements, statements of changes in equity, and notes to the accounts
• Review and compute tax and deferred tax provisions for inclusion in financial statements
• Re-measure accounts into functional currency
• Complete consolidation and head office reporting packages

4. Goods and Services Tax (GST)

• Handle GST registration and deregistration
• Prepare and file quarterly GST returns
• Provide advisory on input/output GST analysis and treatment
• Assist with IRAS GST audits
• Support with GST schemes

Opening and managing corporate bank accounts in Singapore can be complex, with strict compliance, KYC, and evolving bank policies. Luther Corporate Services makes it straightforward, guiding clients through bank selection, documentation, and application submission for a smooth, compliant experience.

With strong relationships across local and international banks, we facilitate introductions, coordinate onboarding, and provide ongoing support for account management.

Our services include:

• Advising on banking solutions tailored to your business
• Preparing and reviewing account opening documents
• Coordinating onboarding and interviews with banks
• Assisting with KYC and compliance requirements
• Supporting signatory updates and account maintenance
• Managing digital banking access and authorisations

Whether you’re starting a new entity or expanding in Singapore, our banking support ensures efficiency, compliance, and peace of mind.

At Luther, we provide trusted corporate secretarial and administration services to help businesses stay compliant with Singapore’s regulatory requirements. Whether you operate as a private limited company, a foreign branch, or a limited liability partnership, our experienced team delivers tailored solutions to support your governance and operational needs.

Our services include:

1. Provision of qualified personnel for statutory roles, such as:

• Company Secretary
• Nominee Director
• Manager
• Authorised Representative

2. Corporate Governance & Compliance

We appoint up to two qualified company secretaries for each company to ensure that at least one is always available to promptly attend to tasks requiring a company secretary’s action, such as document execution and regulatory compliance.

3. Document Filing & Reporting

We manage all key deadlines, send timely notifications, and handle the preparation, filing, and lodgement of mandatory returns and resolutions with ACRA, such as annual filings, changes in officers, and updates to your entity’s particulars.

4. Maintenance of Statutory Records

We ensure the safe custody and maintenance of essential statutory registers, including registers of members, directors, and registrable controllers, in compliance with Singapore’s regulatory requirements.

5. Managing Corporate Changes

We handle routine corporate updates and statutory changes efficiently to keep your company compliant, including:

• Change of company name
• Amendments to constitutional documents
• Changes in capital structure (share transfers, new issuances)
• Update of shareholders, controllers, directors, managers, and auditors
• Change of registered office address

6. Ad-Hoc & Complex Corporate Services

For more complex transactions and special corporate requirements, we provide tailored expertise and hands-on support, including:

• Share buybacks and capital reductions
• Comprehensive amendments to the Constitution
• Structuring and execution of corporate reorganisations, including amalgamations
• Preparation of board and shareholder resolutions
• Attendance at and support for board and general meetings

7. General Services to Ensure Statutory Compliance

Our services include setting up and maintaining statutory books and registers, preparing and lodging prescribed forms with ACRA, and ensuring all activities are aligned with Singapore’s legal and regulatory framework.

8. Other Corporate Support

• Provision of a registered office or correspondence address
• Opening of bank accounts and managing changes to bank signatories

With a focus on precision and reliability, our corporate secretarial services provide peace of mind, enabling you to focus on your core business operations. Contact us for a tailored solution to your corporate compliance and administration needs.

We provide comprehensive support for the dissolution and closure of companies in Singapore. Our experienced team advises on the most appropriate method of deregistration based on your specific circumstances, ensuring a smooth and compliant exit process.

Our services include:

• Preparation and submission of all required documents for the voluntary winding-up of entities
• Filing of cessation of businesses
• Coordination and execution of deregistration or striking-off procedures

Our legal team together with our Corporate Services department also provides advice on all aspects of corporate restructurings.

Luther provides legal and regulatory advisory services on FATCA (Foreign Account Tax Compliance Act) and CRS (Common Reporting Standard) requirements. These frameworks impose complex obligations on financial institutions, investment vehicles, and certain corporate structures, and require careful legal interpretation and timely reporting.

Our services include:

• Assess and register reporting entities with the IRS and IRAS
• Conduct legal reviews of account holder and investor classifications
• Prepare and submit FATCA and CRS returns to IRAS
• Advise financial institutions on compliance requirements
• Support financial institutions with onboarding processes and ongoing investor compliance
• Advisory on compliance requirement for financial institutes.
• Assistance of financial institutions with respect to the onboarding process and ongoing compliance of investors.

Managing payroll in Singapore requires accuracy, compliance, and discretion. Our dedicated team of payroll experts ensures that your employees are paid correctly and on time, while helping you meet statutory obligations such as CPF, IRAS filings, and local employment laws. By outsourcing your payroll to us, you simplify complex processes, reduce administrative burden, and maintain the highest standards of confidentiality.

Our Payroll Services Include:

• Process monthly payroll and generate payslips
• Manage statutory contributions and filings (e.g. CPF, SDL, SHG, FWL)
• Prepare and submit IR8A and IR21 to IRAS
• Support employee onboarding and offboarding payroll processes
• Calculate overtime, bonuses, leave encashment, and other variable payments
• Maintain payroll records in compliance with local regulations
• Handle employee payroll queries
• Prepare customised payroll reports
• Provide support with compliance checks and audits
• Let us handle your payroll with the precision, reliability, and discretion it deserves

Singapore’s dynamic and business-friendly environment makes it a prime destination for professionals and businesses worldwide. Through our related entity, INC HR Solutions Pte. Ltd. (Employment Agency Licence No. 13C6801), Luther offers a comprehensive suite of immigration services to support companies and individuals in navigating Singapore’s regulatory framework. With our expertise, every application is managed with precision and efficiency, helping businesses and individuals integrate smoothly into Singapore’s vibrant economy. 

Our immigration services include:

• Overseas Networks and Expertise Pass (ONE Pass)
• Personalised Employment Pass (PEP)
• Employment Pass / S Pass / Work Permit Applications
• Dependant’s Pass Applications
• Long Term Visit Pass (LTVP) Applications
• Employment Pass and Work Permit Online Account Registration
• Renewal of Work Passes, Work Permits, and Related Passes
• Letter of Consent Applications
• Submission of E-Notifications to Ministry of Manpower
• Cancellation of Work Passes, Work Permits, and Related Passes
• Verification of Educational Certificates
• Application for Permanent Residence (PR) in Singapore

We offer comprehensive and efficient support for setting up business entities in Singapore, tailored to your needs. Our services cover the full range of structures, including private and public companies, VCCs, partnerships, limited liability partnerships (LLPs), limited partnerships (LPs), branch offices, and representative offices.

Our assistance includes:

• Advising on the most suitable entity type and optimal corporate and tax structure
• Drafting constitutions, partnership agreements, and other corporate documents
• Registration of private and public companies
• Registration of Variable Capital Companies (VCCs)
• Registration of foreign companies (Branch Offices)
• Registration of sole proprietorships and partnerships
• Registration and renewal of representative offices (Rep Offices)

Luther Corporate Services delivers end-to-end tax solutions, helping clients meet Singapore’s tax obligations with confidence. Our expertise covers corporate and personal tax filings, advisory services, and indirect tax compliance.

1. Corporate Tax Compliance

• Prepare and file Estimated Chargeable Income (ECI)
• Submit Form C-S/C to the Inland Revenue Authority of Singapore (IRAS)
• Prepare tax computations for annual accounts
• Manage IRAS audits and respond to queries
• Handle claims for tax exemptions and rebates

2. Personal Tax Compliance

• Prepare and file individual tax returns (Forms B, B1, and M)
• Handle tax clearance (IR21) for foreign employees
• Provide residency status advisory and tax advice, especially for expatriates
• Prepare IR8A, Appendices 8A/8B, and IR8S

3. Tax Advisory

• Advise on international tax structuring and Double Taxation Agreements (DTAs)
• Plan and ensure compliance with withholding tax obligations
• Assist with applications and negotiations for tax incentives with the relevant regulatory authorities
• Conduct M&A and restructuring tax due diligence
• Advise on repatriation strategies and tax-efficient financing

4. Goods and Services Tax (GST)

• Handle GST registration and deregistration
• Prepare and file quarterly GST returns
• Provide advisory on input/output GST analysis and treatment
• Assist with IRAS GST audits
• Support with GST schemes