Singapore: Personal Taxation
Estate Duty and Estate/Trust Income
There is no estate duty in Singapore.
However, assets that continue to produce income during the period one day after death until the end of the administration period are deemed to be either estate or trust income; such income is therefore subject to income tax until the assets are sold or transferred. Note that foreign-sourced income remitted during the period January 22, 2009 and January 21, 2010 is tax exempt.