Gary Low

T: +65 6531 2389
F: +
65 6535 4864
chingling.seah@drewnapier.com
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Qualifications
LL.B (Hons), National University of Singapore
Advocate & Solicitor, Supreme Court of Singapore

 

 

Director

Seah Ching Ling

TAX & PRIVATE CLIENT SERVICES

About Ching Ling

Ching Ling is an Associate Director with Drew & Napier LLC’s Tax and Private Clients Services Group. Ching Ling graduated from the National University of Singapore in 2002. She was called to the Singapore Bar in 2003.

Areas of Practice

Ching Ling’s principal areas of practice are in tax, trusts and estate planning. She assists local and foreign clients in setting up trusts for private family and philanthropic purposes and advises them as to the most tax efficient structures for estate planning, asset preservation and provision for minors and descendants. She advises trust companies on tax, trusts and compliance matters. Ching Ling also advises on all aspects of tax law, including personal tax, corporate tax, property tax, goods and services tax, and stamp duty.

Experience

The matters that Ching Ling has handled include:

  • Advising a foreign company on the establishment of a Singapore trust and a Singapore resident company limited by guarantee for the promotion of charitable activities in Indonesia.
  • Advising a Singapore company on a novel structure for the establishment of a philanthropic trust for the carrying out of philanthropic and altruistic activities in Singapore and the region.
  • Advising a Japanese listed company on the establishment of a Singapore trust for the promotion of its employees’ welfare.
  • Advising a prominent Japanese individual on the establishment of a family trust over Japanese listed shares to ensure orderly succession.
  • Advising Indonesian high net worth individuals on the establishment of family trusts over various types of assets to ensure orderly succession.
  • Advising prominent Singapore families on the establishment and/or restructuring of family trusts and the use of private trust companies to achieve tax savings and to ensure orderly succession.
  • Advising trust companies on a multitude of trust matters such as compliance with the Trust Companies Act and tax incentives for trusts.
  • Drafting trust deeds for trust companies in respect of new trust products and reviewing and updating existing trust deeds.
  • Obtaining tax rulings from the Singapore tax authorities on behalf of clients on a multitude of tax and trust matters, including the taxation of offshore trust income, exemption from stamp duty, and taxation of private investment companies.

Appointments / Memberships

  • Member of the Law Society of Singapore
  • Member of the Singapore Academy of Law