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題名 吸引家族辦公室設立因素探討：以新加坡為個案探討對象
Exploring Factors for Attracting Family Office Establishments: A Case Study of Singapore作者 謝欣穎
Hsieh, Hsin-Ying貢獻者 周冠男<br>柯冠成
Chou, Robin K<br>Ko, Kuan-Cheng
謝欣穎
Hsieh, Hsin-Ying關鍵詞 家族辦公室
高淨值個人
全球商業投資者計劃
稅務優惠
新加坡
Family Office
HNWI
GIP
Tax Incentives
Singapore日期 2024 上傳時間 4-Oct-2024 10:43:27 (UTC+8) 摘要 本研究以新加坡為案例，探討其在吸引全球家族辦公室設立上的成功因素。家族辦公室作為高淨值家族資產管理的核心機制，不僅涵蓋投資、財務、稅務與遺產規劃，更促進家族企業的長期發展與傳承。新加坡憑藉其具吸引力的稅務政策、完善的法規體系與專業人才吸引力，成為亞太地區家族辦公室的首選設立熱點。新加坡政府推出的全球商業投資者計劃（Global Investor Programme, GIP）通過提供永久居留與稅收優惠，吸引了大量外來資金，推動新加坡成為全球財富管理的重要樞紐，進一步鞏固其在全球財富管理市場中的地位。 台灣在家族辦公室的發展上亦展現出潛力。儘管當前尚有一些可進一步優化的空間，如法規環境的強化、稅務政策的調整及專業人才的吸引與培育，台灣具有發展家族辦公室的良好基礎，尤其在半導體等高科技產業中擁有全球競爭力，高淨值人士及資產部位皆快速增加與成長。未來若能強化法規環境、調整稅務政策並培育專業人才，台灣有望吸引更多國際高淨值家族，提升其在全球財富管理市場中的地位。透過借鑒新加坡的成功經驗，台灣可以進一步提升自身的政策競爭力，吸引更多國際高淨值家族設立辦公室，並藉此促進本地財富管理市場的蓬勃發展。 本文基於文獻回顧和個案分析，提出具體政策建議，旨在協助台灣進一步強化家族辦公室的發展潛力。未來台灣若能在政策設計、稅務優惠及專業人才培育方面加以完善，將有助於提升其在全球家族財富管理市場中的競爭優勢，並促使台灣家族企業的可持續成長與國際化發展。
This study uses Singapore as a case to examine the factors behind its success in attracting global family offices. As a key mechanism for managing high-net-worth family assets, family offices not only handle investment, finance, tax, and estate planning but also support long-term business growth and succession. Singapore, with its favorable tax policies, strong regulatory framework, and professional talent, has become a leading hub for family offices in the Asia-Pacific region. Through its Global Investor Programme (GIP), offering permanent residency and tax incentives, Singapore has attracted significant foreign capital, solidifying its role in global wealth management. Taiwan also shows promise in developing family offices. With its strengths in high-tech industries like semiconductors and a growing base of high-net-worth individuals, Taiwan has a solid foundation for growth. By enhancing its regulatory environment, adjusting tax policies, and developing professional talent, Taiwan can attract more international family offices and strengthen its position in the global wealth management market. Drawing from Singapore's success, Taiwan can boost its competitiveness and promote local wealth management development. Based on literature review and case analysis, this study offers specific policy recommendations to help Taiwan enhance its potential in family office development, improve competitiveness, and foster sustainable growth in family businesses.參考文獻 英文文獻 1.Amit, R., Liechtenstein, H., Prats, M. J., Millay, T., & Pendleton, L. P. (2009). Single family offices: Private wealth management in the family context. Wharton University. 2.Angus, P. (2004). Family governance: A primer for philanthropic families. National Center for Family Philanthropy. 3.Avery, H. (2004). Keeping it in the family. Euromoney, 35(425), 236-246. 4.BBC News. (2023). The $2bn dirty-money case that rocked Singapore. BBC News. https://www.bbc.com/news/world-asia-66840450. Accessed August 8, 2024. 5.Bloomberg. (2024). China and Britain face an exodus of millionaires, study shows. Bloomberg. https://www.bloomberg.com/news/articles/2024-07-08/china-and-britain-face-an-exodus-of-millionaires-study-shows . Accessed July 8, 2024. 6.Capgemini-research-institute. (2024). Capgemini World Wealth Report 2024. https://www.capgemini.com/insights/research-library/world-wealth-report/. Accessed August 8, 2024. 7.Deloitte. (2023). 2024 essential tax and wealth planning guide. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-2024-essential-tax-and-wealth-planning-guide.pdf. Accessed July 8, 2024. 8.EIU. (2024). Assessing the best places for doing business. Economist Intelligence Unit. https://pages.eiu.com/rs/753-RIQ-438/images/Business-environment-GDP-FINAL-report.pdf. Accessed July 8, 2024. 9.Family Office Exchange. (2024). Family Office Exchange. https://www.familyoffice.com/. Accessed July 8, 2024. 10.Henley & Partners. (2024). The Henley Private Wealth Migration Report 2024. https://www.henleyglobal.com/newsroom/press-releases/henley-private-wealth-migration-report-2024/. Accessed July 8, 2024. 11.Institute of Banking and Finance. (n.d.). Skills framework for financial services. Institute of Banking and Finance. https://www.ibf.org.sg/application/SSG_Finance_2022_FINAL/index.html. Accessed August 8, 2024. 12.Koeberle-Schmid, A., Kenyon-Rouvinez, D., & Poza, E. (2013). Governance in family enterprises: Maximizing economic and emotional success. Palgrave Macmillan. 13.KPMG. (2023, April). A road well-traveled: How family businesses are guiding the sustainability journey. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2023/04/global-family-business-report-2023.pdf. Accessed July 8, 2024. 14.KPMG & AGREUS. (2023). Global family office compensation benchmark report. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2023/05/global-family-office-compensation-benchmark-report.pdf. Accessed July 8, 2024. 15.Monetary Authority of Singapore (MAS). (2020, October 6). IBF and MAS launch skills map to enhance capabilities of family office advisors. https://www.mas.gov.sg/news/media-releases/2020/ibf-and-mas-launch-skills-map-to-enhance-capabilities-of-family-office-advisors. Accessed August 8, 2024. 16.Monetary Authority of Singapore (MAS). (2022). Financial Sector Tax Incentive Schemes. https://www.mas.gov.sg/schemes-and-initiatives/financial-sector-tax-incentive-schemes. Accessed July 8, 2024. 17.Monetary Authority of Singapore (MAS). (2023, July). Consultation Paper on Proposed Framework for Single Family Offices. https://www.mas.gov.sg/-/media/mas/news-and-publications/consultation-papers/2023-consultation-paper-on-proposed-framework-for-single-family-offices/consultation-paper-on-proposed-framework-for-single-family-offices.pdf. Accessed August 8, 2024. 18.Monetary Authority of Singapore (MAS). (2024). Fund Tax Incentive Schemes for Family Offices. https://www.mas.gov.sg/schemes-and-initiatives/fund-tax-incentive-scheme-for-family-offices. Accessed August 8, 2024. 19.Monetary Authority of Singapore (MAS). (2024). Section 13O & 13U tax incentives for funds managed by single family offices. https://www.mas.gov.sg/-/media/mas-media-library/schemes-and-initiatives/fdd/fund-tax-incentive-schemes-for-family-offices-infographics.pdf. Accessed August 8, 2024. 20.Ministry of Manpower (MOM). (n.d.). Eligibility for Employment Pass. Ministry of Manpower. https://www.mom.gov.sg/passes-and-permits/employment-pass/eligibility. Accessed August 8, 2024. 21.Ministry of Manpower (MOM). (n.d.). Eligibility for EntrePass. Ministry of Manpower. https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility. Accessed August 8, 2024. 22.Ministry of Manpower (MOM). (n.d.). Eligibility for S Pass. Ministry of Manpower. https://www.mom.gov.sg/passes-and-permits/s-pass/eligibility. Accessed August 8, 2024. 23.Monetary Authority of Singapore. (n.d.). Fund Management License and Registration. Retrieved from www.mas.gov.sg/regulation/capital-markets/Fund-Management-Licensing-and-Registration. Accessed August 8, 2024. 24.Monetary Authority of Singapore. (2024, March). Written reply to Parliamentary Question on family offices. https://www.mas.gov.sg/news/parliamentary-replies/2024/written-reply-to-parliamentary-question-on-family-offices#1. Accessed August 8, 2024. 25.Pompian, M. M. (2009). Advising Ultra-Affluent Clients and Family Offices. John Wiley and Sons. 26.PwC Taiwan. (2023). Family Office Q3 Report. https://www.pwc.tw/zh/publications/topic-family-business/assets/2023-family-office-q3.pdf. Accessed August 8, 2024. 27.PwC US. (2023). PwC’s 2023 US Family Business Survey. https://www.pwc.com/us/familyenterprises. Accessed July 8, 2024. 28.Rivo-López, E., Villanueva-Villar, M., Suárez-Blázquez, G., & Reyes-Santías, F. (2020). How does a business family manage its wealth? A family office perspective. Journal of Family Business Management, 11(4), 496-511. 29.Rivo-López, E., Villanueva-Villar, M., Vaquero-García, A., & Lago-Peñas, S. (2017). Family offices: What, why and what for. Organizational Dynamics, 46(4), 262-270. 30.Rosplock, K. (2020). The complete family office handbook: A guide for affluent families and the advisors who serve them. John Wiley & Sons. 31.Singapore Economic Development Board (EDB). (2023). Global Investor Programme. https://www.edb.gov.sg/en/grants/global-investor-programme.html. Accessed July 8, 2024. 32.Singapore Economic Development Board. (n.d.). The Rise of Family Offices in Singapore. https://www.edb.gov.sg/content/dam/edb-cc/fo-company-detail-pages/bdo-ingapore/The_Rise_Of_Family_Offices_in_Singapore_(English).pdf. Accessed July 8, 2024. 33.Singapore Economic Development Board. (n.d.). Wealth of family office services in Singapore. https://www.edb.gov.sg/en/business-insights/insights/wealth-of-family-office-services-in-singapore.html. Accessed August 8, 2024. 34.Singapore Economic Development Board. (2023). Changes to Global Investor Programme will generate more spin-offs for the Singapore economy. https://www.edb.gov.sg/en/about-edb/media-releases-publications/changes-to-global-investor-programme-will-generate-more-spin-offs-for-the-singapore-economy.html. Accessed August 8, 2024. 35.Singapore Economic Development Board. (2024). Global Investor Programme EBD. https://www.edb.gov.sg/en/grants/global-investor-programme.html. Accessed August 8, 2024. 36.Singapore Statutes Online. (2024). Income Tax Act 1947. Retrieved from https://sso.agc.gov.sg/Act. Accessed August 8, 2024. 37.Sovereign Wealth Fund Institute. Top 100 Largest Family Office Rankings by Total Assets. Largest Family Offices ranked by Assets (2024) (investingintheweb.com) . Accessed June 12, 2024. 38.Visual Capitalist. (2024). Mapped: Millionaire migration in 2024. https://www.visualcapitalist.com/mapped-millionaire-migration-in-2024/. Accessed July 8, 2024. 39.Welsh, D. H., Memili, E., Rosplock, K., Roure, J., & Segurado, J. L. (2013). Perceptions of entrepreneurship across generations in family offices: A stewardship theory perspective. Journal of Family Business Strategy, 4(3), 213-226. 40.Wealth Management Institute. (2024). Family Office. https://wmi.edu.sg/programmes/family-office/. Accessed July 8, 2024. 中文文獻 1.常杏研究顧問（2023年8月）。新加坡家族辦公室GIP移民、13O、13U關聯? 圖解+表格一次看懂. https://ginkgoconsult.com/family-office/2020-11-blog-family-02/，最後瀏覽日：2024年8月7日。 2.陳瓊玉、柯雨瑞（2023）。台灣延攬與聘僱外籍中階專業技術人力機制之現況、困境與回應對策。國土安全與國境管理學報, 39, 90頁。 3.陳秋芬（2024）。全球化移民系列－外籍人才延攬與留用相關法制探討。立法院法制局專題研究報告。https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=55148&pid=239865，最後瀏覽日：2024年8月7日。 4.方燕玲（2023）。家族傳承之法律機制：以信託與股權規劃為中心。東吳大學法律學系碩士論文。 5.金融監督管理委員會。推動財富管理新方案。https://www.fsc.gov.tw/ch/home.jsp?id=964&parentpath=0%2C2%2C310，最後瀏覽日：2024年8月7日。 6.戴瑞瑤。億元高資產族 7月有望破萬人。https://ynews.page.link/za8WR，最後瀏覽日：2024年8月7日。 7.信託公會。升級版財管新時代迎來家族辦公室潮流。https://view.officeapps.live.com/op/view.aspx?src=https%3A%2F%2Fwww.trust.org.tw%2Fupload%2F11302020001.docx&wdOrigin=BROWSELINK，最後瀏覽日：2024年8月7日。 8.金融研訓院。高資產財富管理人才職能地圖。https://web.tabf.org.tw/page/1110715/b.pdf，最後瀏覽日：2024年8月7日。 9.台灣就業金卡辦公室。2023 外國專業人才調查摘要。https://goldcard.nat.gov.tw/zh/why-taiwan/gold-card-community-survey-2023/，最後瀏覽日：2024年8月7日。 10.中華民國國家發展委員會。外國專業人才延攬及僱用法。https://foreigntalentact.ndc.gov.tw/Content_List.aspx?n=E6309CCCA6ED1775，最後瀏覽日：2024年8月7日。 11.安永家族辦公室 (2020)。安永稅務新知-家族企業傳承規劃及稅務諮詢服務。安永EY。https://assets.ey.com/content/dam/ey-sites/ey-com/zh_tw/topics/tax/ey-pcs-newsletter-sep-2020.pdf?download，最後瀏覽日：2024年8月7日。 12.中華民國信託業商業同業公會（2018年）。我國辦理家族信託內部委員會機制建置之研究──以美國為例。https://www.trust.org.tw/upload/107404590001.pdf，最後瀏覽日：2024年8月7日。 13.勤業眾信. (2023). 2023台灣私人暨家族企業調查報告. https://www2.deloitte.com/content/dam/Deloitte/tw/Documents/tw-dp/deloitte-private-survey-report.pdf.pdf. 最後瀏覽日：2024年8月7日。 14.聯合新聞網，行政院金管會主委彭金隆：建立安全與發展並進的金融市場 打造亞洲資產管理中心，https://udn.com/news/story/6853/8140957，最後瀏覽日：2024年8月7日。 15.資誠家族及企業永續辦公室，完全破解新加坡家族辦公室，推動財富管理新方案，https://www.fsc.gov.tw/ch/home.jsp?id=964&parentpath=0%2C2%2C310，最後瀏覽日：2024年8月7日。 描述 碩士
國立政治大學
國際金融碩士學位學程
111ZB1070資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111ZB1070 資料類型 thesis dc.contributor.advisor 周冠男<br>柯冠成 zh_TW dc.contributor.advisor Chou, Robin K<br>Ko, Kuan-Cheng en_US dc.contributor.author (Authors) 謝欣穎 zh_TW dc.contributor.author (Authors) Hsieh, Hsin-Ying en_US dc.creator (作者) 謝欣穎 zh_TW dc.creator (作者) Hsieh, Hsin-Ying en_US dc.date (日期) 2024 en_US dc.date.accessioned 4-Oct-2024 10:43:27 (UTC+8) - dc.date.available 4-Oct-2024 10:43:27 (UTC+8) - dc.date.issued (上傳時間) 4-Oct-2024 10:43:27 (UTC+8) - dc.identifier (Other Identifiers) G0111ZB1070 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153906 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際金融碩士學位學程 zh_TW dc.description (描述) 111ZB1070 zh_TW dc.description.abstract (摘要) 本研究以新加坡為案例，探討其在吸引全球家族辦公室設立上的成功因素。家族辦公室作為高淨值家族資產管理的核心機制，不僅涵蓋投資、財務、稅務與遺產規劃，更促進家族企業的長期發展與傳承。新加坡憑藉其具吸引力的稅務政策、完善的法規體系與專業人才吸引力，成為亞太地區家族辦公室的首選設立熱點。新加坡政府推出的全球商業投資者計劃（Global Investor Programme, GIP）通過提供永久居留與稅收優惠，吸引了大量外來資金，推動新加坡成為全球財富管理的重要樞紐，進一步鞏固其在全球財富管理市場中的地位。 台灣在家族辦公室的發展上亦展現出潛力。儘管當前尚有一些可進一步優化的空間，如法規環境的強化、稅務政策的調整及專業人才的吸引與培育，台灣具有發展家族辦公室的良好基礎，尤其在半導體等高科技產業中擁有全球競爭力，高淨值人士及資產部位皆快速增加與成長。未來若能強化法規環境、調整稅務政策並培育專業人才，台灣有望吸引更多國際高淨值家族，提升其在全球財富管理市場中的地位。透過借鑒新加坡的成功經驗，台灣可以進一步提升自身的政策競爭力，吸引更多國際高淨值家族設立辦公室，並藉此促進本地財富管理市場的蓬勃發展。 本文基於文獻回顧和個案分析，提出具體政策建議，旨在協助台灣進一步強化家族辦公室的發展潛力。未來台灣若能在政策設計、稅務優惠及專業人才培育方面加以完善，將有助於提升其在全球家族財富管理市場中的競爭優勢，並促使台灣家族企業的可持續成長與國際化發展。 zh_TW dc.description.abstract (摘要) This study uses Singapore as a case to examine the factors behind its success in attracting global family offices. As a key mechanism for managing high-net-worth family assets, family offices not only handle investment, finance, tax, and estate planning but also support long-term business growth and succession. Singapore, with its favorable tax policies, strong regulatory framework, and professional talent, has become a leading hub for family offices in the Asia-Pacific region. Through its Global Investor Programme (GIP), offering permanent residency and tax incentives, Singapore has attracted significant foreign capital, solidifying its role in global wealth management. Taiwan also shows promise in developing family offices. With its strengths in high-tech industries like semiconductors and a growing base of high-net-worth individuals, Taiwan has a solid foundation for growth. By enhancing its regulatory environment, adjusting tax policies, and developing professional talent, Taiwan can attract more international family offices and strengthen its position in the global wealth management market. Drawing from Singapore's success, Taiwan can boost its competitiveness and promote local wealth management development. Based on literature review and case analysis, this study offers specific policy recommendations to help Taiwan enhance its potential in family office development, improve competitiveness, and foster sustainable growth in family businesses. en_US dc.description.tableofcontents 謝辭 i 摘要 ii Abstract iii 圖目錄 v 表目錄 vii 第一章 緒論 1 第一節 研究背景與目的 1 第二節 研究方法 2 第三節 研究架構 2 第二章 文獻回顧 3 第一節 家族辦公室主要功能及業務範疇 3 第二節 全球發展趨勢及現況說明 10 第三節 家族辦公室之市場需求 22 第三章 新加坡家族辦公室成功要素 26 第一節 全球商業投資者計劃政策 26 第二節 專業人才吸引與培育 34 第三節 稅務優惠措施 37 第四章 台灣家族辦公室發展現狀及挑戰 43 第一節 台灣家族辦公室發展現狀 43 第二節 相關政策及機制探討 45 第三節 專業人才吸引與培育 48 第四節 台灣家族辦公室發展挑戰 56 第五章 總結與建議 60 第一節 研究總結 60 第二節 潛在可能風險 62 第三節 研究建議 63 參考文獻 64 zh_TW dc.format.extent 5516947 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111ZB1070 en_US dc.subject (關鍵詞) 家族辦公室 zh_TW dc.subject (關鍵詞) 高淨值個人 zh_TW dc.subject (關鍵詞) 全球商業投資者計劃 zh_TW dc.subject (關鍵詞) 稅務優惠 zh_TW dc.subject (關鍵詞) 新加坡 zh_TW dc.subject (關鍵詞) Family Office en_US dc.subject (關鍵詞) HNWI en_US dc.subject (關鍵詞) GIP en_US dc.subject (關鍵詞) Tax Incentives en_US dc.subject (關鍵詞) Singapore en_US dc.title (題名) 吸引家族辦公室設立因素探討：以新加坡為個案探討對象 zh_TW dc.title (題名) Exploring Factors for Attracting Family Office Establishments: A Case Study of Singapore en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 英文文獻 1.Amit, R., Liechtenstein, H., Prats, M. 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