Getting Estate Duty Clearance

Estate duty clearance is NOT required for deaths on and after 15 February 2008.

When Clearance is not Required

1. The market value of the contents in the deceased's safe deposit box is $10,000 or below.

You can claim the items kept in the boxes subject to the bank's/financial institution's/Certis CISCO's policy and condition.

You should give to the bank/financial institution/Certis CISCO a declaration of the value of the contents to the best of your knowledge.

2. The deceased only owned an HDB flat in joint tenancy and the total value of his other assets is not more than $600,000.

The surviving co-owner can sign a Statutory Declaration (SD) at HDB to transfer the flat to his or her name.

The surviving co-owner must declare to the best of his or her knowledge and belief that:

  1. The HDB flat was the only immovable property of the deceased and;
  2. The total value of the deceased's other assets is not more than $600,000 at the date of death.

If the surviving co-owner passes away without making the above declaration, the executor/administrator of his or her estate can make the above declaration for the first death.

For more information, please contact HDB at +65 6490 1111.

 

When Clearance is Required

Most death cases require a court order authorising the person named therein to administer the estate of the deceased. This court order is called the Grant of Representation.

Grant of Representation may be Grant of Probate or Grant of Letters of Administration.

When Grant of Representation is Required

Step-by-Step Guide

Approach

STEP 1: Apply for Grant of Representation from Family Justice Courts, Singapore
  • A lawyer from any private law firm; or
  • Legal Aid Bureau

    To find out whether you qualify for Legal Aid, please contact:

    Legal Aid Bureau
    45 Maxwell Road
    The URA Centre, East Wing
    #07-11
    Singapore 069118

    Tel: 1800-2255 529
  • Administrator/Executor may also apply on their own. 

STEP 2: For most non-taxable cases which:

  1. Satisfy certain conditions and;
  2. Have the date of death on or after 1 Jan 2002 but before 15 Feb 2008

Submit Forms SC to the Family Justice Courts and proceed to Step 5.

When Forms SC is NOT applicable, proceed to Step 3.

  • A lawyer; or
  • Family Justice Courts of Singapore
STEP 3: Submit the following to the Commissioner of Estate Duties:
  1. Estate Duty Return, Form ED ;
  2. Observations Form ;
  3. Schedule of Immovable Property (if applicable) and;
  4. All other relevant supporting documents.
Commissioner of Estate Duties
55 Newton Road
Revenue House
Singapore 307987

Tel: +65 6351 3169

STEP 4: Pay the estate duty and interest as assessed by the Commissioner of Estate Duties.

After full payment is settled, the Commissioner of Estate Duties will issue a Schedule of Assets to the Courts.

The Schedule of Assets will be annexed to the Grant of Representation.

Commissioner of Estate Duties

STEP 5: The executor will extract the Grant of Probate and distribute the assets according to the deceased's Will.

If the deceased did not make a Will, the administrator will extract the Grant of Letters of Administration and distribute the assets according to the Intestate Succession Act.

The lawyer will assist the executor/administrator to extract the Grant of Representation.

  • A lawyer
  • Family Justice Courts of Singapore



When Grant of Representation is Not Required

For estates with simple asset structure at the time of death, the grant of representation may not be required. However, Estate Duty clearance is still required under certain circumstances.

Examples

  1. Deceased transferred all assets as gifts to someone else and the total market value exceeds the exemption threshold of $600,000 as at the time of death.
  2. Deceased passed away on or after 28 Feb 1996, where he or she only had bank accounts and dwelling house, both held in joint names with others. The total market value of the bank accounts exceeds $600,000 or the value of his or her share in the dwelling house exceeds $9 million as at his or her death.
  3. The market value of contents in the safe deposit boxes exceeds $10,000 with the same bank.

The above examples are not exhaustive. There may be other cases where Estate Duty clearance is required even though the Grant of Representation is not obtained in Singapore.

The executor/administrator or joint owner may submit the following forms to the Commissioner of Estate Duties:

Please submit the forms to:

Commissioner of Estate Duties
55 Newton Road
Revenue House
Singapore 307987             
Tel: +65 6351 3169

 

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.