Industries · Commercial & Industrial

Accounting for investment holding companies.

Holding companies look quiet from outside and are anything but in the books. Dividend flows, fair value movements and the specific tax treatment of investment income all need careful handling.

What we handle

  • Investment portfolio accounting and fair values
  • Dividend and interest income tracking
  • Deductibility rules for holding company expenses
  • Inter-company loans and interest
  • Annual statements XBRL and tax filing
  • Strike-off or restructuring support when holdings change

The tax shape of investment income

Investment holding companies are taxed on a different logic from trading companies. Expense deductibility is restricted and matched against income sources, one-tier dividends are exempt, and foreign income has its own remittance rules. We keep the income streams classified from day one so the tax computation lands cleanly instead of being reconstructed each year.

Not sure where to start?

Tell us where your books stand. An expert accountant replies within one working day.

Common questions

Only certain expenses are deductible for investment holding companies and only against matching income. We classify them correctly through the year.

Singapore one-tier dividends arrive tax-exempt in the holding company. Foreign dividends depend on remittance and exemption conditions we assess for you.

Depends on group size thresholds. Many pure holding structures qualify for audit exemption; we confirm against your actual numbers.

Yes. Listed positions are marked to market and unquoted investments carried under the appropriate standard with the notes done properly.

Yes. We prepare final accounts and support the strike-off through our corporate secretarial team.

Certain fund and investment structures enjoy specific exemptions with conditions. Whether any apply to you depends on structure and activity, which we assess rather than assume.
Generally not, since Singapore does not tax capital gains, but classification between capital and revenue matters and we document positions accordingly.
Yes. Solvency, resolutions and one-tier documentation handled with our corporate secretarial team in one motion.
The same statutory records as any company plus clean documentation of loans to and from related parties, which we keep current to avoid tax complications.

Keep the structure tidy

Tell us the holdings and we will keep every layer filed and clean.