Frequently Asked Questions

The death of a close friend or a loved one is always a difficult time. However, there are certain matters that must be attended to.

The death of the Deceased must be registered with the Immigration & Checkpoints Authority (ICA) of the Ministry of Home Affairs (MHA). This can be done at government hospitals, at any Neighbourhood Police Centre/Post or at the Registry of Births & Deaths, ICA Building. The registration must take place with 24 hours of the death.

To register a death, the informant must produce the Certificate of Cause of Death and the necessary supporting documents. The Registration Officer will verify the documents produced and print the Death Certificate. The informant verifies the particulars on the Death Certificate and signs on the Death Certificate. The Death Certificate is issued.

In addition to the Certificate of Cause of Death issued by doctors or Authorised Officers from the Ministry of Health, the Deceased's identification documents (eg. IC & Passport) must be surrednered for cancellation. The informant's Identification documents (eg. IC or Passport) are also required to be produced.

The person can either be cremated or buried. Except where burial is compulsory on religious grounds, the Government encourages cremation in view of land constraints.

To book a place for cremation or burial, the Deceased's next of kin or the undertaker must produce the original copy of the certificate of death and the permit to bury/cremate. The informant's NRIC is also required. Booking of the date and time of burial/cremation can be made by phone and confirmation should be done preferably at least a day before cremation. For burial, the same documents need to be produced on the day of burial by the undertaker or the Deceased's next of kin. After cremation and burial, a Certificate of Cremation/Burial will be issued.

Monies in his CPF Account are dealt with according to the relevant CPF legislation. Details are in the answer to a question below.

For his other assets, a person has to be appointed by the Court to take charge of these assets (the assets are called "his Estate").

If the Deceased has made a Will, he would have appointed a person/s called an executor/s to take charge of his Estate. If there is no Will (a situation known legally as "Intestate"), the person/s would normally have to be appointed as an administrator/s to take charge of the Estate. In order to be recognised legally as the executor/s or administrator/s of the Estate of the Deceased, you would have to apply for Probate or Letters of Administration respectively.

If the Deceased has made a valid CPF nomination, his CPF savings and other monies due to or assets owned by him will be paid or handed over to his nominated beneficiaries upon his death. CPF monies are paid directly for all nominees above 18 years of age. For nominees who are below 18 years of age, CPF monies would be released to the Public Trustee to be kept in trust until these nominees turn 18. However, for a nominee who is below 18 years of age AND who is a widow, the monies would be released to her directly.

Where the Deceased did not make a nomination, the CPF Board will transfer his CPF savings and and other monies due to or assets owned by him to the Public Trustee for distribution in accordance with the written law.

It is a Court Order authorising the executor(s) appointed by the Deceased under his Will to administer his estate according to the directions contained in his Will.

It is a court order authorising the person(s) named in it to administer the estate of the Deceased in accordance with the law.

You can apply to the Public Trustee to administer the Deceased's estate instead of applying to the Courts to appoint the administrators to administer the estate, if the Deceased died without leaving a will (known as "Intestate").

However the Public Trustee will be unable to administer the Estate if:-
(a) the Estate exceeds $50,000.00 in value;
(b) there are conflicting claims to the Estate or disputes among beneficiaries;
(c) the Estate has claims from creditors;
(d) the Deceased had shares or other interests in unlisted companies (foreign or local);
(e) the Deceased was a partner, sole proprietor or had interests in firms or other business;
(f) the Deceased was the sole lessee/owner of a HDB flat and there are minor interests; or
(g) there are pending law suits which involve the Deceased.

You can apply for Probate if you are the executor/s named in the Will of the Deceased.

In the case of the Letters of Administration, any next-of-kin of the Deceased can apply to be appointed as administrator/s. However, the law gives priority to certain next-of-kin over others. It depends on the marital status of the Deceased and his/her family composition. For example: (a) if the Deceased was single, his/her surviving parents will have priority over his/her siblings to be the administrators; (b) if the Deceased was married with children, his/her spouse will have priority over the children to be the administrator.

The law requires at least 2 administrators to be appointed where there is/are one or more minor beneficiaries (ie. a beneficiary who is below 21 years of age). This is to protect the minor beneficiary's interest in the Estate.

You can give up (renounce) your rights and consent to other persons applying for Probate or Letters of Administration by filing a Renunciation and Consent.

If the value of the Estate of the Deceased is below S$3 million, the application is made in the Subordinate Courts. If the value of the Estate of the Deceased exceeds S$3 million, the application is made in the Supreme Court.

Assuming that all the legal formalities have been complied with and Estate Duty paid:-
(a) if the Deceased is a non-Muslim and has a Will, the Estate will be distributed according to the Will;
(b) if the Deceased is a non-Muslim and died Intestate, the Estate will be distributed according to the Intestate Succession Act; and
(c) if the Deceased is a Muslim, the Estate will be distributed according to the Inheritance Certificate issued by the Singapore Syariah Court.

1. The following initial documents have to be prepared:
(a) the Petition for Probate;
(b) the Affidavit Verifying the Contents of the Petition;
(c) the Renunciation and Consent (if required);
(d) the Certified Extract of the Death Certificate (and if applicable, a translation thereof);
(e) the Inheritance Certificate, if the Deceased is a Muslim;
(f) the Administration Oath;
(g) the Caveat Search Certificate; and
(h) the original Will and 2 copies made according to Practice Directions issued by the Courts.

2. After the documents are filed electronically to the relevant courts, a Registrar will review it. If the Registrar is satisfied that all the documents are in order, the Petition for Probate will be granted. If there are errors or omissions in the documents, the Petition may be rejected outright and returned to you for amendment. If clarification is needed, the Petition it may be fixed for hearing before a Registrar in Chambers.

3. Once the Petition is granted, the estate duty matters have to be settled.

4. Once the estate duty matters are settled, an application is made by Praecipe to extract the Grant of Probate. Before filling the Praecipe, a search on the probate caveat book has to be done to ensure that there are no caveats in force against the Estate.

The whole process can take between 4 to 18 months, depending on the complexity of the Estate and the time needed by the Estate Duty Department to complete its investigations.

1. The following initial documents have to be prepared:
(a) the Petition for Letters of Administration;
(b) the Affidavit Verifying the Contents of the Petition;
(c) the Renunciation and Consent (if required);
(d) the Certified Extract of the Death Certificate (and if applicable, a translation thereof);
(e) the Inheritance Certificate, if the Deceased is a Muslim;
(f) the Administration Oath;
(g) the consent of co-administrator; and
(h) the Caveat Search Certificate.

2. After the documents are filed electronically to the relevant courts, a Registrar will review it. If the Registrar is satisfied that all the documents are in order, the Petition for Letters of Administration will be granted. If there are errors or omissions in the documents, the Petition may be rejected outright and returned to you for amendment. If clarification is needed, the Petition it may be fixed for hearing before a Registrar in Chambers.

3. Once the Petition is granted, the estate duty matters have to be settled.

4. Once the estate duty matters are settled, an Administration Bond with sureties (if any) has to be executed. Where any beneficiary is under 21 years of age, or the value of the estate exceeds S$250,000 2 sureties are required to execute the Administration Bond. The sureties must have assets of a value equal to or exceeding the total value of the Deceased's Estate.

After the Registrar approves the particulars of the sureties, they have to affirm or swear an affidavit certifying their worth. If no person can be found to person to stand as surety, an application can be made to the Court to dispense with the sureties. The application is supported by an an affidavit setting out the reasons for the application. The consent of all adult beneficiaries and creditors to the dispensation of sureties has to be obtained for this. The Court has the discretion to dispense with one or both sureties.

5. Once the Administration Bond is executed, an application is made by Praecipe to extract the Grant of Letters of Administration. Before filling the Praecipe, a search on the probate caveat book has to be done to ensure that there are no caveats in force against the Estate.

Like the application for Grant of Probate, the whole process can take between 4 to 18 months, depending on the complexity of the Estate and the time needed by the Estate Duty Department to complete its investigations.

When a person dies, his property, immovable and moveable forms his estate. Estate Duty is payable on the aggregate market value of all Singapore property (immovable and moveable property) and movable property outside Singapore of a Deceased at the date of death. His/Her land and buildings (immovable property) outside Singapore are not liable to duty.

The following assets are exempted from estate duty where the Deceased died on or after 28 February 1996:-
(a) dwelling houses of an aggregrate value of up to S$9 million;
(b) all other property (including CPF balance) of an aggregrate value of up to $600,000; and
(c) if the CPF balance exceeds $600,000, the excess of $600,000 (ie all CPF monies are exempted).

If the Estate is non-dutiable, Forms SC is filed direct to the Subordinate Courts.

If the Estate is dutiable, the Estate Duty Return Form ED is filed to the Estate Duty Department of the Inland Revenue Authority of Singapore. The Commissioner for Estate Duties will assess the value of the Estate and inform the applicant whether estate duty is payable on the Estate. The Commissioner for Estate Duties will than forward the Schedule of Assets to the Courts for the Grant of Probate or Letters of Administration to be extracted.

The Grant can only be extracted when the Commissioner for Estate Duties has certified that no estate duty is payable, or that it has been paid, or that he has consented to the postponement of the payment of estate duty.

It depends on what are the assets in the Estate.

For bank accounts, the original Grant is sent to the bank to have the account of the Deceased closed and the monies transferred to an account opened by the Administrators/Executors. The original Grant will be returned by the bank with its endorsement that the monies have been dealt with. The Administrators/Executors can then distribute the moneys to the beneficiaries.

For shares in companies (whether listed or unlisted), the original Grant is sent to the Share Registrar or Company Secretary so that the shares can be transferred to the names of the Administrators/Executors or of the beneficiaries, as the case may be. The original Grant is likewsie returned.

For houses/flats and other real property, steps have to be taken to transfer the title of the property to the names of the Administrators/Executors or to the beneficiaries, as the case may be.

Once all the assets of the Estate has been distributed, the final step is usually for the Administrators/Executors to render an account of how the Estate has been dealt with to all the beneficiaries.

This gives rise to what lawyers call 'contentious probate' matters. As the solution will depend on the facts of each matter, it is important to speak to a lawyer. A lawyer can help advice on:-

• The validity of the will;
• Whether the will can be contested on the grounds of fraud, undue influence, or lack of mental capacity;
• How to prevent a will being admitted to Probate until the dispute has been resolved.
• Whether you can make a claim against the Estate under any law, in particular the Inheritance (Family Provision) Act,