跨境继承：新加坡遗产管理人制度简述

脚注：

[1] 《Asset Management Survey Report 2025》 https://www.mas.gov.sg/publications/singapore-asset-management-survey

[2] 《遗嘱认证与管理法案》第8条

8.—(1) Probate may be granted to any executor appointed by a will.

(2) The appointment may be express or implied.

(3) Subject to section 6, where more than one person is appointed an executor by a will, probate may be granted to one or more of the persons so appointed, without prejudice to a subsequent application by another or others of them for further grant or grants.

[3] 《遗嘱认证与管理法案》第13条

13.—(1) Where —

(a) no executor is appointed by a will;

(b) the executor or all the executors appointed by will are legally incapable of acting as such, or have renounced the right to act as such;

(c) no executor survives the testator;

(d) all the executors die before obtaining probate or before having administered all the estate of the deceased; or

(e) the executors appointed by any will do not appear and extract probate,letters of administration with the will annexed may be granted to such person or persons as the court considers the fittest to administer the estate.

(2) A prior right to a grant under subsection (1) shall belong to the following persons in the following order:

(a) a universal or residuary legatee;

(b) a legal personal representative of a deceased universal or residuary legatee;

(c) such person or persons, being beneficiaries under the will, as would have been entitled to a grant of letters of administration if the deceased had died intestate;

(d) a legatee having a beneficial interest;

(e) a creditor of the deceased.

[4] 《遗嘱认证与管理法案》第18条

18.—(1) When a person has died intestate, the court may grant letters of administration of his estate.

(2) In granting such letters of administration the court shall have regard to the rights of all persons interested in the estate of the deceased person or the proceeds of sale thereof, and in regard to land settled previously to the death of the deceased, letters of administration may be granted to the trustees of the settlement.

(3) Any such grant of letters of administration may be limited in any way the court thinks fit.

(4) Without prejudice to the generality of subsection (2) —

(a) letters of administration may be granted to the husband or widow or next of kin or any of them;

(b) when such persons apply for letters of administration, it shall be in the discretion of the court to grant them to any one or more of such persons;

(c) when no such person applies, letters of administration may be granted to a creditor of the deceased; and

(d) in any case where —

(i) the next of kin of any person dying intestate, or the greater number of such next of kin, so desire; or

(ii) no next of kin or creditor or other person appears and makes out a claim to letters of administration, letters of administration of the estate and effects of the intestate may be granted by the court to such person as the court thinks fit for the purpose.

(5) Nothing in this section shall affect any law by which special provision is made regarding the estates of persons of a particular religion or race.

[5] 《遗嘱认证与管理法案》第55条第1款

In the following cases:

(a) where, after the expiration of 6 months from the death of a deceased person, no application has been made for probate or letters of administration to his estate;

(b) where any such application, though made within the said 6 months, has not within that period been proceeded with, or has been withdrawn or refused;

(c) where any person, who has received a grant of letters of administration with or without the will annexed, neglects within one month of the date of the grant to give such security as he is lawfully required to furnish;

(d) where a receiver may be appointed under section 39, but it appears that such appointment would not be a sufficient protection for the estate;

(e) where an administrator has failed to extract the grant of letters of administration; or

(f) where after the death of a last surviving executor or administrator of a deceased person’s estate 6 months have elapsed and no application for the representation of the estate has been made,

[6] https://pto.mlaw.gov.sg/deceased-cpf-estate-monies/information-for-next-of-kin-estate-monies/

[7] 《遗嘱认证与管理法案》第62条

Administration by Public Trustee

62.—(1) Where any person dies leaving property in Singapore not exceeding $50,000 in value (without deduction for debts), the Public Trustee, after satisfying himself that no application for letters of administration is pending, may, if he thinks fit, by writing signed by him declare that he undertakes to administer such property.

(2) For the purpose of subsection (1), the amount of $50,000 shall not include —

(a) the value of any property which the deceased possessed or was entitled to as trustee and not beneficially; and

(b) in the case of a person who dies on or after 17 September 2005, any moneys payable by an appointed insurer pursuant to the Dependants’ Protection Insurance Scheme or any other equivalent scheme maintained by the Central Provident Fund Board under the Central Provident Fund Act 1953.

(3) Upon a declaration under subsection (1), the Public Trustee shall be empowered to administer such property as though letters of administration, with or without the will annexed, of the estate of the deceased person had been granted to him, and his receipt shall be a sufficient discharge to any person who pays any money or delivers any property to him.

(4) Notice of every declaration made under subsection (1) shall be given to the registrar.

(5) At any time prior to the distribution of any part of the property among the beneficiaries thereof under this section the Public Trustee may, if he thinks it expedient to do so, notwithstanding any declaration made by him under subsection (1), decline to proceed with the administration of the property in his hands until a grant of representation has been obtained in respect of the estate of the deceased.

[8] 《无遗嘱继承法》第7条

In effecting such distribution, the following rules shall be observed:

Rule 1

If an intestate dies leaving a surviving spouse, no issue and no parent, the spouse shall be entitled to the whole of the estate.

Rule 2

If an intestate dies leaving a surviving spouse and issue, the spouse shall be entitled to one-half of the estate.

Rule 3

Subject to the rights of the surviving spouse, if any, the estate (both as to the undistributed portion and the reversionary interest) of an intestate who leaves issue shall be distributed by equal portions per stirpes to and amongst the children of the person dying intestate and such persons as legally represent those children, in case any of those children be then dead.

Proviso No. (1) — The persons who legally represent the children of an intestate are their descendants and not their next-of-kin.

Proviso No. (2) — Descendants of the intestate to the remotest degree stand in the place of their parent or other ancestor, and take according to their stocks the share which he or she would have taken.

Rule 4

If an intestate dies leaving a surviving spouse and no issue but a parent or parents, the spouse shall be entitled to one-half of the estate and the parent or parents to the other half of the estate.

Rule 5

If there are no descendants, the parent or parents of the intestate shall take the estate, in equal portions if there be 2 parents, subject to the rights of the surviving spouse (if any) as provided in rule 4.

Rule 6

If there are no surviving spouse, descendants or parents, the brothers and sisters and children of deceased brothers or sisters of the intestate shall share the estate in equal portions between the brothers and sisters and the children of any deceased brother or sister shall take according to their stocks the share which the deceased brother or sister would have taken.

Rule 7

If there are no surviving spouse, descendants, parents, brothers and sisters or children of such brothers and sisters but grandparents of the intestate, the grandparents shall take the whole of the estate in equal portions.

Rule 8

If there are no surviving spouse, descendants, parents, brothers and sisters or their children or grandparents but uncles and aunts of the intestate, the uncles and aunts shall take the whole of the estate in equal portions.

Rule 9

In default of distribution under rules 1 to 8, the Government shall be entitled to the whole of the estate

[9] 《遗嘱认证与管理法案》第24条

In any case in which it appears necessary for preserving the property of a deceased person, the court may grant to any person whom the court thinks fit letters of administration limited to the collection and preservation of the property of the deceased, and giving discharges of debts due to his estate, subject to the directions of the court.

[10] 《遗嘱认证与管理法案》第39条

39. Where any person dies leaving property within Singapore, the court may, if it appears, on an application made by originating application by the Public Trustee or by any person claiming to be interested in the property, or having the custody or control thereof at the time of the death of the deceased, or being at such time an attorney of the deceased, that there is danger that the property may be wasted, appoint the Public Trustee or such other person as the court thinks fit, to be a receiver of the property pending a grant of probate or letters of administration.

[11] 《遗嘱认证与管理法案》第6条

6.—(1) Probate or letters of administration shall not be granted to more than 4 persons in respect of the same property.

(2) Letters of administration shall, if there is a minority or if a life interest arises under the will, be granted either to a trust corporation, with or without an individual, or to not less than 2 individuals.

(3) The court in granting letters of administration may act on such prima facie evidence, furnished by the applicant or any other person, as to whether or not there is a minority or life interest, as may be prescribed by rules made under any written law for the time being in force relating to the courts.

(4) If there is only one personal representative (not being a trust corporation) then, during the minority of a beneficiary or the subsistence of a life interest and until the estate is fully administered, the court may, on the application of any person interested or of the guardian, committee or receiver of any such person, appoint one or more personal representatives in addition to the existing personal representative in accordance with rules made under any written law for the time being in force relating to the courts.

(5) This section shall apply to grants made after 1 January 1935 whether the testator or intestate died before or after that date.

(6) For the purposes of this section, “trust corporation” means the Public Trustee or a corporation licensed as a trust company under the Trust Companies Act 2005.

[12] 《遗嘱认证与管理法案》第21条第2、3款

21.—(2) Where an infant would, but for his infancy, be entitled to probate or letters of administration, letters of administration with or without the will annexed may, subject to section 6(1), be granted to the guardian of the person and property of the infant, or to such person as the court thinks fit, limited until the infant obtains a grant to himself.

(3) Where there are 2 or more infant executors or persons so entitled, any grant made under subsection (2) shall be limited until any of them obtains a grant.

[13] 《遗嘱认证与管理法案》第21条第1款

21.—(1) No probate or letters of administration shall be granted to a person while he is an infant

[14] 《遗嘱认证与管理法案》第22条第1款

22.—(1) No probate or letters of administration are to be granted to a person who lacks mental capacity (within the meaning of the Mental Capacity Act 2008) to make decisions with respect to the management and administration of the person’s property and affairs.

[15] https://mylegacy.life.gov.sg/when-death-happens/apply-for-a-grant-of-probate/

[16] 《2024年家庭司法（遗嘱认证及其他事项）规则》第24条

24.—(1) Where the person to whom a grant would otherwise be made is an infant, administration for his or her use and benefit until he or she attains 21 years of age must, subject to paragraphs (3), (4) and (6), be granted —

(a) to both parents of the infant jointly or to the statutory guardian or testamentary guardian of the infant or to any guardian appointed by a court of competent jurisdiction; or

(b) if there is no such guardian able and willing to act and the infant has attained 16 years of age —

(i) to any next‑of‑kin nominated by the infant; or

(ii) where the infant is a married woman, to any such next‑of‑kin or to her husband if nominated by her.

(2) Any person nominated under paragraph (1)(b) may represent any other infant whose next‑of‑kin he or she is, being an infant below 16 years of age entitled in the same degree as the infant who made the nomination.

(3) Despite this Rule, administration for the use and benefit of the infant until he or she attains 21 years of age may be granted to any person assigned as guardian by order of the Registrar in default of, or jointly with, or to the exclusion of, any such person as is mentioned in paragraph (1).

(4) An order mentioned in paragraph (3) may be made on application by the intended guardian, who must file an affidavit in support of the application and, if required by the Registrar, an affidavit of fitness sworn by a responsible person.

(5) Where by virtue of section 6, a grant is required to be made to not less than 2 administrators and there is only one person competent and willing to take a grant under paragraphs (1), (2) and (3), administration may, unless the Registrar otherwise directs, be granted to such person jointly with any other person nominated by him or her as a fit and proper person to take the grant.

(6) An infant’s right to administration on attaining 21 years of age cannot be renounced by any person on his or her behalf.

《2024年家庭司法（遗嘱认证及其他事项）规则》第26条

26.—(1) Where the Registrar is satisfied that a person entitled to a grant (called in this Rule the relevant person) lacks capacity (within the meaning of the Mental Capacity Act 2008) to make decisions with respect to the management and administration of his or her property and affairs, administration for the relevant person’s use and benefit, limited until the relevant person ceases to lack mental capacity and obtains a grant for himself or herself or in such other way as the Registrar may direct, may be granted —

(a) to the person authorised by the Court to apply for a grant;

(b) to the donee authorised to make decisions about the relevant person’s property and affairs under a lasting power of attorney; or

(c) where there is no person so authorised, to such other person as the Registrar may by order direct.

(2) Unless the Registrar otherwise directs, no grant of administration is to be made under paragraph (1) unless all persons entitled in the same degree as the relevant person have been cleared off.

(3) The right of the relevant person to probate or administration when he or she regains capacity cannot be renounced by any person on his or her behalf.

[17] 《2024年家庭司法法院实务指导》第208条第1款第B项

(b) in relation to the domicile of the deceased, the country (e.g. Singapore, Malaysia) and the state if state law applies to the distribution and administration of the estate (e.g. New York, New South Wales);

[18] https://mylegacy.life.gov.sg/when-death-happens/apply-for-a-grant-of-probate/

[19] https://singaporelegaladvice.com/law-articles/wills-probate-and-executors-in-singapore

[20] https://singaporelegaladvice.com/law-articles/prepare-schedule-of-assets-will-singapore/

[21] https://www.judiciary.gov.sg/family/how-to-file-grant-of-probate

[22] [2022] SGHC 183 https://www.elitigation.sg/gd/s/2022_SGHC_183

本案中遗产代理人拟处分遗产中的不动产权益，并授权他人协助处理相关事务，后因其是否有权委托他人行使遗产管理职权产生争议。新加坡法院认为遗产代理人属于具有信义义务的主体，其法律地位类似于受托人；虽然其可以依据《受托人法》在一定范围内授权他人处理遗产事务，但不得因此免除自身对遗产管理承担的最终责任。

[23] [2023] SGHC 107 https://www.elitigation.sg/gd/s/2023_SGHC_107

[24] 《受托人法》第29条

29.—(1) With a view to the conveyance to or distribution among the persons entitled to any movable or immovable property, the trustees or personal representatives may give notice by advertisement in the Gazette, and such other similar notices (including notices elsewhere than in Singapore) as would, in any special case, have been directed by a court of competent jurisdiction in an action for administration, of their intention to make the conveyance or distribution and requiring any person interested to send to the trustees or personal representatives within the time, being at least 2 months, fixed in the notice or, where more than one notice is given, in the last of the notices, particulars of the person’s claim in respect of the property or any part of the property to which the notice relates.

(2) At the expiry of the time fixed by the notice, the trustees or personal representatives may convey or distribute the property or any part of the property to which the notice relates, to or among the persons entitled to the property, having regard only to the claims whether formal or not, of which the trustees or personal representatives then had notice and shall not, as respects the property so conveyed or distributed, be liable to any person of whose claim the trustees or personal representatives have not had notice at the time of conveyance or distribution.

(3) Nothing in this section —

(a) affects the right of any person to follow the property, or any property representing the same, into the hands of any person, other than a purchaser, who may have received it; or

(b) frees the trustees or personal representatives from any obligation to make searches similar to those which an intending purchaser would be advised to make or obtain.

(4) This section applies despite anything to the contrary in the will or other instrument (if any) creating the trust.

[25] 《遗嘱认证与管理法案》第57条

57.—(1) Where the estate of a deceased person is insolvent his estate shall be administered in accordance with the rules set out in the First Schedule.

(2) The right of retainer of a personal representative and his right to prefer creditors may be exercised in respect of all assets of the deceased, but the right of retainer shall only apply to debts owing to the personal representative in his own right whether solely or jointly with another person.

(3) Subject to subsection (2), nothing in this Act shall affect the right of retainer of a personal representative, or his right to prefer creditors.

(4) Where the estate of a deceased person is solvent his estate shall, subject to the Rules of Court and section 58 as to charges on property of the deceased, and to the provisions, if any, contained in his will, be applicable towards the discharge of the funeral, testamentary and administration expenses, debts and liabilities payable thereout in the order mentioned in the Second Schedule.

[26] 《2018年破产、重组与解散法》第352条

352—(1) Subject to the provisions of this Act, in the distribution of the property of a bankrupt, the following are to be paid in priority to all other debts:

(a) first, the costs and expenses of administration or otherwise incurred by the Official Assignee;

(b) second, the costs of the applicant for the bankruptcy order (whether assessed or agreed) and the costs and expenses properly incurred by a nominee in respect of the administration of any voluntary arrangement under Part 14;

(c) third, subject to subsection (2), all wages or salary (whether or not earned wholly or in part by way of commission), including any amount payable by way of allowance or reimbursement under any contract of employment or any award or agreement regulating the conditions of employment of any employee;

(d) fourth, subject to subsection (2), the amount due to an employee as a retrenchment benefit or an ex gratia payment under any contract of employment or any award or agreement that regulates the conditions of employment, whether such amount becomes payable before, on or after the date of the bankruptcy order;

(e) fifth, all amounts due in respect of any work injury compensation under the Work Injury Compensation Act 2019 or the Work Injury Compensation Act (Cap. 354, 2009 Revised Edition) repealed by that Act accrued before, on or after the date of the bankruptcy order;

(f) sixth, all amounts due in respect of contributions payable, during a period of 12 consecutive months commencing not earlier than 12 months before and ending not later than 12 months after the date of the bankruptcy order, by the bankrupt as the employer of any person, under any written law relating to employees’ superannuation or provident funds or under any scheme of superannuation which is an approved scheme under the Income Tax Act 1947;

(g) seventh, subject to subsection (2), all remuneration payable to any employee in respect of vacation leave, or in the case of the employee’s death, to any other person in the employee’s right, accrued in respect of any period before, on or after the date of the bankruptcy order;

(h) eighth, the amount of all taxes assessed, and any goods and services tax due, under any written law before the date of the bankruptcy order, or assessed at any time before the time fixed for the proving of debts has expired;

(i) ninth, all premiums (including interest and penalties for late payment) and other sums payable in respect of the bankrupt’s insurance cover under the MediShield Life Scheme mentioned in section 3 of the MediShield Life Scheme Act 2015, and the CareShield Life Scheme established by section 5 of the CareShield Life and Long-Term Care Act 2019, respectively, before the time fixed for the proving of debts has expired.

[27] [2019] SGCA 61 https://www.elitigation.sg/gd/s/2019_SGCA_61

本案中遗嘱执行人与其他受益人因遗产管理完成后身份及报酬适用规则发生争议。新加坡上诉法院认为，遗产代理人须完成遗产归集并清偿全部债务及管理费用后，受益人方取得确定的实益权益，此时遗产代理人转为普通受托人，并依受托人身份继续持有及分配遗产。

[28] [2016] SGHC 260 https://www.elitigation.sg/gd/s/2016_SGHC_260

本案中，担任遗嘱执行人的受益人在遗产分配中优先维护自身利益，并对不同受益人的费用请求区别对待，引发诉讼。法院认为，遗嘱执行人与受益人之间属于信义关系，其必须以全体受益人的最佳利益为依归，公平处理遗产事务，不得因自身亦为受益人而优先维护自己的利益。

[29] [2025] SGHCF 24 https://www.elitigation.sg/gd/s/2025_SGHCF_24

本案中，受益人申请撤换遗嘱执行人，理由是其中一名遗嘱执行人与其他受益人私下订立涉及遗产利益分配的协议，形成利益冲突，并长期怠于履行遗产管理职责，未能查明遗产资产及推进遗产分配。法院认为，遗嘱执行人存在利益冲突或严重怠于履职，致使继续管理遗产不利于遗产妥善管理时，法院可依利害关系人的申请撤换原遗产代理人，并指定适当人选继续管理遗产

[30] 《遗嘱认证与管理法案》第32条

32.Any probate or letters of administration may be revoked or amended for any sufficient cause.

[31] 《遗嘱认证与管理法案》第42条

42. Any person who, without lawful authority, removes or attempts to remove from Singapore any portion of the property of which a receiver has been appointed under section 39, or destroys, conceals, or refuses to yield up the same to the receiver, shall be guilty of an offence and shall be liable on conviction by a Magistrates’ Court to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both.

[32] 《中华人民共和国民法典》第1145条

继承开始后，遗嘱执行人为遗产管理人；没有遗嘱执行人的，继承人应当及时推选遗产管理人；继承人未推选的，由继承人共同担任遗产管理人；没有继承人或者继承人均放弃继承的，由被继承人生前住所地的民政部门或者村民委员会担任遗产管理人。

[33] 《中华人民共和国民法典》第1146条

对遗产管理人的确定有争议的，利害关系人可以向人民法院申请指定遗产管理人。

[34] [2023] SGHC(A) 35 https://www.elitigation.sg/gd/s/2023_SGHCA_35