INHERITANCE & SUCCESSION LAW’S IN SINGAPORE

  

Property in Singapore is extremely valuable, and much confusion can arise out of figuring out whose property belongs to whom after someone is recently deceased.

Often, a person makes a Will to specify how the property and assets should be managed or distributed after his death. However, people sometimes neglect to draft a Will, or even if they do have a Will, it may not cover everything they possess and own. This leads to greater confusion as to the ownership of the deceased’s property.

In the event of there being no Will when someone passes on,  the default rules that apply will be the intestacy rules provided in the Intestate Succession Act which stipulate how property is distributed in the absence of a will.

It is important to note that intestacy rules only apply to non-Muslims. Where the deceased is Muslim, a different set of rules apply, under the Administration of Muslim Law Act. Specifically, the deceased Muslim’s estate will be distributed in accordance with faraidh, Muslim inheritance law. Faraidh applies regardless of whether the deceased has made a will.

Applicability of Intestate Succession Act, 1967

Intestacy rules

In the Act,

“child” means a legitimate child and includes any child adopted by virtue of an order of court under any written law for the time being in force in Singapore, Malaysia or Brunei Darussalam;

“intestate” includes any person who leaves a will but dies intestate as to some beneficial interest in his property;

“issue” includes children and the descendants of deceased children.

When do intestacy rules apply?

Singapore intestacy rules apply where a deceased did not make a will, and the deceased was domiciled in Singapore at the time of his death. Even where the deceased was not domiciled in Singapore at the time of his death, Singapore’s intestacy rules still apply to the distribution of his immovable property, for example, his house.

However, the distribution of the movable property of a person deceased shall be regulated by the law of the country in which he was domiciled at the time of his death. 

‘Domicile’ denotes the place where a person has or is deemed to have his permanent home.

Distribution of Property

Property of intestate to be distributed:-

If a person dies intestate after 2nd June 1967, he being at the time of his death —

(a) domiciled in Singapore and possessed beneficially of property, whether movable or immovable, or both, situated in Singapore; or

(b) domiciled outside Singapore and possessed beneficially of immovable property situated in Singapore, that property or the proceeds thereof, after payment thereout of the expenses of due administration as prescribed by the Probate and Administration Act (Cap. 251), shall be distributed among the persons entitled to succeed beneficially to that property or the proceeds thereof.

Family members include parents, spouses, children, grandchildren, brothers, sisters, aunts, uncles, nieces and nephews. Any property that is not distributed to family members will by default, belong to the government. The Intestate Succession Act addresses various scenarios of beneficiaries and stipulates the distribution of the property for each.

For the purposes of distribution -

(a) there shall be no distinction between those who are related to a person deceased through his father and those who are related to him through his mother nor between those who were actually born in his lifetime and those who at the date of his death were only conceived in the womb but who have subsequently been born alive; and

(b) those related to a person deceased by the half blood shall rank immediately after those of the whole blood related to him in the same degree.

A table showing distribution of  Inherit property -

Beneficiaries	Property Distribution
Only spouse	Spouse is entitled to the whole of the estate.
Only parents	Parents are entitled to the whole of the estate, to be divided equally between them.
Spouse and children	Spouse is entitled to half of the estate. The other half is distributed equally amongst the children.
Spouse and parents	Spouse is entitled to half of the estate. The other half is distributed equally between the parents.
Only brothers and/or sisters	Brothers and sisters are entitled to the estate, to be split equally amongst them. If any brother or sister is deceased then the children of any deceased brother or sister shall be entitled to such share accordingly.
Only grandparents	Grandparents are entitled to the estate, to be split equally amongst them.
Only uncles and/or aunts	Grandparents are entitled to the estate, to be split equally amongst them.
All above scenarios do not apply	Government is entitled to the estate.

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.

Special provision if intestate leaves lawful widows

If any person so dying intestate leaves surviving him more than one wife, such wives shall share among them equally the share that the wife of the intestate would have been entitled to, had the intestate left only one wife surviving him.

Application to cases of partial intestacy

Where any person dies leaving a will beneficially disposing of part of his property, the provisions of this Act shall have effect as respects the part of his property not so disposed of, subject to the provisions contained in the will:

Provided that the personal representative shall, subject to his rights and powers for the purposes of administration, be a trustee for the persons entitled under this Act in respect of the part of the estate not expressly disposed of unless it appears by the will that the personal representative is entitled to take that part beneficially.

Power for court to order payment out of net estate of deceased for benefit of surviving spouse or child

3. (1) Where, after the commencement of this Act, a person dies domiciled in Singapore leaving -

(a) a wife or husband;

(b) a daughter who has not been married or who is, by reason of some mental or physical disability, incapable of maintaining herself;

(c) an infant son; or

(d) a son who is, by reason of some mental or physical disability, incapable of maintaining himself,

then, if the court on application by or on behalf of any such wife, husband, daughter or son as aforesaid (referred to in this Act as a dependant of the deceased) is of opinion that the disposition of the deceased’s estate effected by his will, or the law relating to intestacy, or the combination of his will and that law, is not such as to make reasonable provision for the maintenance of that dependant, the court may order that such reasonable provision as the court thinks fit shall, subject to such conditions or restrictions, if any, as the court may impose, be made out of the deceased’s net estate for the maintenance of that dependant:

Provided that no application shall be made to the court by or on behalf of any person in any case where the disposition of a deceased’s estate effected as aforesaid is such that the surviving spouse is entitled to not less than two-thirds of the income of the net estate and where the only other dependant or dependants, if any, is or are a child or children of the surviving spouse.

(2) The provision for maintenance to be made by an order shall, subject to subsection (4), be by way of periodical payments and the order shall provide for their termination not later than -

(a) in the case of a wife or husband, her or his remarriage;

(b) in the case of a daughter who has not been married, or who is under disability, her marriage or the cesser of her disability, whichever is the later;

(c) in the case of an infant son, his attaining the age of 21 years;

(d) in the case of a son under disability, the cesser of his disability, or in any case, his or her earlier death.

(3)  Periodical payments made under subsection (2) to any one dependant shall not be at an annual rate which exceeds the annual income of the net estate, and, where payments are so made to more than one dependant in respect of the same period, the aggregate of the annual rates at which those payments are made shall not exceed the annual income of the net estate.

(4)  Where the value of a deceased’s net estate does not exceed $50,000, the court shall have power to make an order providing for maintenance, in whole or in part, by way of a lump sum payment.

(5)  In determining whether, and in what way, and as from what date, provision for maintenance ought to be made by an order, the court shall have regard to the nature of the property representing the deceased’s net estate and shall not order any such provision to be made as would necessitate a realisation that would be improvident having regard to the interests of the deceased’s dependants and of the person who, apart from the order, would be entitled to that property.

(6)  The court shall, on any application made under this Act, have regard to any past, present or future capital or income from any source of the dependant of the deceased to whom the application relates, to the conduct of that dependant in relation to the deceased and otherwise, and to any other matter or thing which in the circumstances of the case the court may consider relevant or material in relation to that dependant, to persons interested in the estate of the deceased, or otherwise.

(7)  The court shall also, on any such application, have regard to the deceased’s reasons, so far as ascertainable, for making the dispositions made by his will (if any), or for refraining from disposing by will of his estate or part of his estate, or for not making any provision, or any further provision, as the case may be, for a dependant, and the court may accept such evidence of those reasons as it considers sufficient including any statement in writing signed by the deceased and dated, so, however, that in estimating the weight, if any, to be attached to any such statement the court shall have regard to all the circumstances from which any inference can reasonably be drawn as to the accuracy or otherwise of the statement.

(8) The court in considering for the purposes of subsection (1), whether the disposition of the deceased’s estate effected by the law relating to intestacy, or by the combination of the deceased’s will and that law, makes reasonable provision for the maintenance of a dependant shall not be bound to assume that the law relating to intestacy makes reasonable provision in all cases.

 

Time within which application must be made

(1)  Except as provided by this section or section 6, an order under this Act shall not be    made save on an application made within 6 months from the date on which representation in regard to the deceased’s estate is first taken out.

(2)  If it is shown to the satisfaction of the court that the limitation to the said period of 6 months would operate unfairly -

(a) in consequence of the discovery of a will or codicil involving a substantial change in the disposition of the deceased’s estate (whether or not involving a further grant of representation);

(b) in consequence of a question whether a person had an interest in the estate; or as to the nature of an interest in the estate, not having been determined at the time when representation was first taken out; or

(c) in consequence of some other circumstances affecting the administration or distribution of the estate, the court may extend that period.

(3) The provisions of this Act shall not render the personal representatives of the deceased liable for having distributed any part of the estate of the deceased after the expiration of the said period of 6 months on the ground that they ought to have taken into account the possibility that the court might exercise its power to extend that period, but this subsection shall be without prejudice to any power to recover any part of the estate so distributed arising by virtue of the making of an order under this Act.

(4) In considering under this section the question when representation was first taken out, a grant limited to trust property shall be left out of account unless a grant limited to the remainder of the estate has previously been made or is made at the same time.

(5) For the purposes of sections 18(2) and 38 of the Probate and Administration Act [Cap. 251] a dependant of a deceased person by whom or on whose behalf an application made under this Act is proposed to be made shall be deemed to be a person interested in his estate.

Effect and form of order

Where an order is made under this Act, then for all purposes, including the purposes of the enactments relating to death duties, the will or the law relating to intestacy, or both the will and the law relating to intestacy, as the case may be, shall have effect, and shall be deemed to have had effect as from the deceased’s death, subject to such variations as may be specified in the order for the purpose of giving effect to the provision for maintenance thereby made.

The court may give such consequential directions as it thinks fit for the purpose of giving effect to an order made under this Act, but no larger part of the net estate shall be set aside or appropriated to answer by the income thereof the provision for maintenance thereby made than such a part as, at the date of the order, is sufficient to produce by the income thereof the amount of the said provision.

An office copy of every order made under this Act shall be sent to the Registrar for entry and filing, and a memorandum of the order shall be endorsed on, or permanently annexed to, the probate or letters of administration under which the estate is being administered.

Who distributes?

The next of kin of the deceased should apply for a Grant of Letters of Administration. Pursuant to this, the court will appoint the next of kin as the administrator of the estate. An administrator distributes property according to the Intestate Succession Act. Without an administrator, no one will be allowed to dispose of the estate of the deceased. A child below 21 can also be appointed as administrator, but a guardian must represent him until he becomes of age.

If the administrator does not want to take charge of the estate of the deceased, they are not precluded from renouncing their title [18]. They can do this either by signing a formal document of renunciation, or informally by word of mouth [19]. In such a case, the court will appoint a new administrator. According to the Intestate Succession Act, the people who are allowed to apply for a grant, according to priority, are as follows: spouse, children, parents, brothers and sisters, nephews and nieces, grandparents, and lastly, uncles and aunts [20].

Partial Probate

If the testator leaves a will for the disposition of parts or only some of their property, the law on intestate succession will apply with regards to the other properties not included in the will [23].

Why You Should Prefer Wills Over the Intestate Succession Act?

As to the rules on distribution and who distributes, there is no doubt that a will is more favorable than the default rules of the Intestate Succession Act. Although the law sets down clear and complete guidelines as to the disposition of assets without a will, there are two disadvantages to the default rules.

The first disadvantage is that the owner of the assets has no control whatsoever as to who their hard-earned money and property will go to. Without drafting a will, the distribution of the estate of the deceased will be left to the provisions of law, to be distributed by a person chosen by the court as administrator.

The second disadvantage is the provision in the Intestate Succession Act that in default of the persons mentioned in the rules, the estate of the deceased will be given to the Government. This is not favorable at all. Had the deceased drafted a will, they could have specified the person they wished to receive their assets.

In order to avoid the shortcomings of the law, drafting a will should be your first port of call. If what’s hindering you is that you don’t know how to write a will, there’s no need to keep postponing it. Willcraft provides online will writing services in Singapore to help those who want to draft their wills now.

Will Executor

What is an Executor and What Does it Mean to be an Executor of a Will?

An executor of a will is a person who is responsible for administering the assets and carrying out the wishes of the deceased as outlined in his/her will.

Anyone can be appointed as an executor, as long as they are over 21 years old, not a bankrupt and is of sound mind.

The deceased may pick an executor whom he/she knows personally, or a professional executor like a lawyer or a trust company licensed by the Monetary Authority of Singapore.

How Many Executors am I Allowed to Appoint?

Typically, at least 1 executor is appointed, with another back-up executor (or more) in case the first executor passes away or declines his/her appointment.

There may be up to 4 executors appointed.

How Do I Know If I am Appointed as an Executor?

You may be aware of your appointment as an executor when the deceased drafted his/her will, informed you of his/her intention to appoint you as an executor of the will, and obtained your approval beforehand.

Another situation may be that you are informed by the deceased’s lawyer or a close family member, relative or friend, that you are an appointed executor.

When a person passes away and leaves behind a will, typically this person’s lawyer will read the will and establish who the will’s executor(s) are. From there, the lawyer will inform the executor(s) and find out whether they are willing to accept the appointment.

What if the will is not left with the deceased’s lawyer or a family member?

If the will is not left with the deceased’s lawyer or the family members and so you are unable to find the will, you may retrieve information on the will from the Wills Registry, if the deceased deposited the will there.

The lawyer or the deceased’s next-of-kin may conduct a “Search for Existing Will Record” in the Wills Registry to obtain information on the will.

You will need to produce the following documents to conduct the search:

Identification documents (e.g. NRIC); and

Death Certificate of the deceased

If you are the next-of-kin, you will additionally need to show proof of relationship. (Marriage certificate if you are the spouse, birth certificate if you are the parent/child).

I have been Appointed as the Executor of a Will. What Should I Do Now?

Once you are informed of your appointment, you have to decide whether or not to take up the executorship.

Since the duties of an executor may be relatively difficult and the process is rather lengthy, you may decide to reject the appointment and renounce your right to apply for probate.

Alternatively, if you choose to accept the appointment, you are required to complete the checklist below to execute the will.

The following infographic is a summarised checklist for executors. You may click on the image to open it in a new tab.

Executor's have to consider the following points before executing a will in Singapore

1. Read the will and understand the deceased’s instructions

To identify your responsibilities as an executor, you have to read the will and understand the instructions given to you by the deceased.

After understanding the instructions, you will be able to administer the deceased’s estate according to his/her wishes.

2. Make funeral arrangements

Next, you have to make funeral arrangements for the deceased as instructed in the will. You may claim the costs of the funeral arrangements from the deceased’s estate (see below).

3. Obtain all relevant documents

Subsequently, you have to obtain all relevant documents that are needed for the application of the Grant of Probate in the next stage (see below).

Documents Required:

Originating summons, Statement, supporting affidavit. (these are court documents to be filed when applying for a Grant of Probate)

Results of any probate caveat and applications searches

Schedule of Assets

Administration oaths, affidavits and consents of co-administrators or renunciations filed (if any)

Certified true copy of the Death Certificate or Order of Court for presumption of death of the deceased.

Certified true copy of the last will and codicil (amendments to last will, if any), including any translation (if any) certified by a lawyer

Foreign grant for resealing a Foreign Grant of Probate (if any).

Inheritance Certificate (for Muslims)

Any other supporting documentation.

4. Apply for a Grant of Probate

Why do I have to apply for a Grant of Probate?

As an executor, you also need to apply to the court for a Grant of Probate, to be legally recognised as the executor of the deceased’s estate.

The Grant of Probate is an important court order to obtain, as it empowers you as an executor to carry out the instructions in the will. This includes the distribution of the deceased’s assets to his/her specified beneficiaries.

Determining the deceased’s assets and liabilities

An important step in applying for the Grant of Probate is to determine the total assets and liabilities of the deceased, in order to submit the Schedule of Assets to the court.

The Schedule of Assets is a supporting document required to apply for a Grant of Probate.

You should identify, locate and make a list of the assets and liabilities (e.g. debts/taxes) of the deceased, including but not limited to real estate (e.g. HDB flats, private property) and personal property (e.g. bank accounts, stocks and shares, insurance policies, precious jewellery).

You may do so by looking at the assets stated in the will, and also by looking at any bank statements or financial statements for any unpaid amounts like interest, dividends and any other form of income.

Do I need a lawyer to apply for a Grant of Probate?

You are not required to engage a probate lawyer to apply for a Grant of Probate. You may make the application yourself via the counters at the e-Litigation Service Bureaus.

More information on the locations of the Service Bureaus can be found here.

However, since the steps involved in applying for a Grant of Probate may be complex and involves a large number of documents, it is advisable to engage a probate lawyer to assist you in the process.

A lawyer will be able to file the application in a more efficient way which could help you to simplify the probate process.

To apply for a Grant of Probate, there are several documents (as mentioned above) to be submitted. Once these documents are reviewed, the application will be approved and you may apply to extract the Grant of Probate.

5. Pay off the deceased’s debts, taxes and funeral, testamentary and administration expenses debts and taxes

If the deceased’s estate is solvent, which means that the deceased has more assets than liabilities, you may use his/her estate to pay off the debts and taxes.

For instance, according to section 58 of the Income Tax Act, the executor has to ensure that the deceased’s estate is used to pay off his income tax liabilities.

However, if the deceased’s estate is insolvent (i.e. the deceased’s liabilities exceed his/her assets), the deceased’s funeral, testamentary and administration expenses shall have priority over any debts or taxes to be paid.

Thereafter, the order of repayment of any other debts will be done according to the priorities of debts provided for in the law of bankruptcy.

For more information, please refer to our article on paying off debts of the deceased.

Claiming for Funeral, Testamentary and Administration Expenses

According to section 67 of the Probate and Administration Act, if the deceased’s estate is worth more than $50,000, you may claim from the estate a reimbursement of funeral expenses, including all reasonable expenses of subsequent religious ceremonies performed for the deceased.

If the deceased’s estate is worth $50,000 or less, the Public Trustee can administer the reimbursement of funeral expenses. The maximum amount you may claim for funeral expenses is $6,000.

Similarly, you may claim for any reasonable testamentary and administration expenses from the deceased’s estate. These expenses are those that are needed for you to perform your duty as an executor properly, and includes costs for any action taken to administer the estate.

As mentioned above, if the deceased’s estate is insolvent, then these expenses will take priority over all other debts.

6. Give notice of intention to distribute the deceased’s assets

In distributing the deceased’s assets, an executor has the duty to ensure that all beneficiaries, creditors and any other persons with an interest in the estate are paid according to the will.

Thus, although not compulsory, it is wise to advertise a notice of your intention to distribute the deceased’s assets in the Government Gazette or any other avenue like the newspaper, to ensure that everyone is paid accordingly.

This advertisement also serves as a notice to inviting any other persons that may have a claim on the deceased’s assets to come forward with their claim within 2 months.

This advertisement protects you as an executor as you may distribute the assets accordingly once the grace period is up, and you will not be liable if anyone later comes forward with a claim to the estate.

7. Distribute the deceased’s assets according to the instructions in the will

Once you have the Grant of Probate from the court and upon expiry of the notice period above, you may proceed to distribute the assets to the beneficiaries or their respective guardians, according to the terms of the will.

The court expects you to administer the estate within a reasonable time of the deceased’s death. Generally, this would be within 6 months of the death.

8. Keep an account of the administration of estate

As an executor, you are under a fiduciary duty to keep accounts and allow the beneficiaries to inspect them as requested.

Before you distribute the assets, you are also required to submit the accounts for the beneficiaries’ perusal and approval.

The purpose of keeping accounts is not only to keep the beneficiaries in the loop as to the administration of the estate, but also to ensure that the executor is performing his/her duties properly.

There are no fixed rules on how the accounts should be kept. However, they generally should contain proper, complete and accurate justification and documentation for any actions taken as executor.

For example, the accounts may include information as to the current status of, and past transactions that relate to each asset received by the executor, according to the Schedule of Assets.

Will I be Paid as an Executor?

It is not required for the deceased to remunerate the executor for managing and distributing the assets under the will.

However, according to section 66 of the Probate and Administration Act, the court may at its discretion, pay the executor a commission of up to 5% on the value of the assets collected.

Being appointed as, and accepting the role of an executor typically comes with many responsibilities. The steps involved in performing the duties of an executor may also be lengthy and complex.

As per the Provisions of Wills Act, 1838

Wills

Typically, a person can stipulate who his property will go to when they die. They can choose which asset, what proportion, how much, and to whom they want to transfer its ownership to. This is done through the drafting of a will.

In order for a will to be executed, it must be written in accordance with the law of the State. In Singapore, it has to be in writing, executed by a person at least 21 years of age, and signed by the testator and at least 2 witnesses [21].

Property disposable by will

Every person may devise, bequeath or dispose of by his will, executed in the manner required under this Act, all real estate and all personal estate which he shall be entitled to either at law or in equity at the time of his death.

(2) The power given under subsection (1) shall extend to -

(a) all estates pur autre vie, whether there shall or shall not be any special occupant thereof, whether the same shall be a corporeal or an incorporeal hereditament, and whether the same shall be freehold or of any other tenure;

(b) all contingent, executory or other future interests in any real or personal estate, whether the testator may or may not be ascertained as the person or one of the persons in whom the same respectively may become vested, and whether he may be entitled thereto under the instrument by which the same respectively were created or under any disposition thereof by deed or will;

(c) all rights of entry for conditions broken and other rights of entry; and

(d) such of the same estates, interests and rights respectively and other real and personal estates as the testator may be entitled to at the time of his death notwithstanding that he may become entitled to the same subsequently to the execution of his will.

Will of infant invalid

No will made by any person under the age of 21 years shall be valid.

Rules as to formal validity of Will

(1)  This section shall take effect notwithstanding any other provisions of this Act.

(2) A will shall be treated as properly executed if its execution conformed to the internal law in force -

(a) in the territory where it was executed;

(b) in the territory where the testator was domiciled at the time -

(i) when the will was executed; or

(ii) of his death;

(c) in the territory where the testator habitually resided at either of the times referred to in paragraph (b); or

(d) in the state of which the testator was a national at either of the times referred to in paragraph (b).

(3)  Without prejudice to subsection (2), the following shall be treated as properly executed:

(a) a will executed on board a vessel or an aircraft of any description, if the execution of the will conformed to the internal law in force in the territory with which, having regard to its registration (if any) and other relevant circumstances, the vessel or aircraft may be taken to have been most closely connected;

(b) a will so far as it disposes of immovable property, if its execution conformed to the internal law in force in the territory where the property was situated;

(c) a will so far as it revokes a will which under this Act would be treated as properly executed or revokes a provision which under this Act would be treated as comprised in a properly executed will, if the execution of the later will conformed to any law by reference to which the revoked will or provision would be treated as properly executed;

(d) a will so far as it exercises a power of appointment, if the execution of the will conformed to the law governing the essential validity of the power.

(4)  A will so far as it exercises a power of appointment shall not be treated as improperly executed by reason only that its execution was not in accordance with any formal requirements contained in the instrument creating the power.

(5)  In determining for the purposes of this section whether or not the execution of a will conformed to a particular law, regard shall be had to the formal requirements of that law at the time of execution, but this shall not prevent account being taken of an alteration of law affecting wills executed at that time if the alteration enables the will to be treated as properly executed.

(6)  Where a law in force outside Singapore falls to be applied in relation to a will, any requirement of that law whereby special formalities are to be observed by testators answering a particular description, or witnesses to the execution of a will are to possess certain qualifications, shall be treated, notwithstanding any rule of that law to the contrary, as a formal requirement only.

(7)  The construction of a will shall not be altered by reason of any change in the testator’s domicile after the execution of the will.

(8)  Where under this section the internal law in force in any territory or state is to be applied in the case of a will, but there are in force in that territory or state two or more systems of internal law relating to the formal validity of wills, the system to be applied shall be ascertained as follows:

(a)  if there is in force throughout the territory or state a rule indicating which of those systems can properly be applied in the case in question, that rule shall be followed; or

(b)  if there is no such rule, the system shall be that with which the testator was most closely connected at the relevant time, and for this purpose the relevant time is the time of the testator’s death where the matter is to be determined by reference to circumstances prevailing at his death, and the time of execution of the will in any other case.

(9)  This section shall not apply to a will of a testator who died before 26th June 1992 and shall apply to a will of a testator who dies after that date whether the will was executed before or after that date.

Mode of Execution

6(1) No will shall be valid unless it is in writing and executed in the manner mentioned in subsection (2).

(2) Every will shall be signed at the foot or end thereof by the testator, or by some other person in his presence and by his direction, and the signature shall be made or acknowledged by the testator as the signature to his will or codicil in the presence of two or more witnesses present at the same time, and those witnesses shall subscribe the will in the presence of the testator, but no form of attestation shall be necessary.

(3) Every will shall, as far only as regards the position of the signature of the testator, or of the person signing for him as mentioned in subsection (2), be deemed to be valid under this section if the signature shall be so placed at or after, or following, or under, or beside, or opposite to the end of the will, that it shall be apparent on the face of the will that the testator intended to give effect by such his signature to the writing signed as his will; and no such will shall be affected by the circumstance -

(a) that the signature shall not follow or be immediately after the foot or end of the will;

(b) that a blank space shall intervene between the concluding word of the will and the signature;

(c) that the signature shall be placed among the words of the testimonium clause or of the clause of attestation, or shall follow or be after or under the clause of attestation, either with or without a blank space intervening, or shall follow or be after, or under, or beside the names or one of the names of the subscribing witnesses;

(d) that the signature shall be on a side or page or other portion of the paper or papers containing the will whereon no clause or paragraph or disposing part of the will shall be written above the signature; or

(e) that there shall appear to be sufficient space on or at the bottom of the preceding side or page or other portion of the same paper on which the will is written to contain the signature.

(4)  The enumeration of the circumstances under subsection (3) shall not restrict the generality of that subsection; but no signature under this Act shall be operative to give effect to any disposition or direction which is underneath or which follows it, nor shall it give effect to any disposition or direction inserted after the signature shall be made.

Execution of appointment by will

7. (1) No appointment made by will, in exercise of any power, shall be valid, unless the will is executed in the manner required by this Act.

(2)  Every will executed in the manner required by this Act shall, so far as respects the execution and attestation thereof, be a valid execution of a power of appointment by will, notwithstanding that it shall have been expressly required that a will made in exercise of that power should be executed with some additional or other form of execution or solemnity.

Publication of will not necessary

Every will executed in the manner required by this Act shall be valid without any other publication thereof.

Gifts to attesting witness or to wife or husband of attesting witness to be void

1. If any person attests the execution of any will to whom or to whose wife or  husband any beneficial devise, legacy, estate, interest, gift or appointment of or affecting any real or personal estate, other than and except charges and directions for the payment of any debt, shall be thereby given or made, the devise, legacy, estate, interest, gift or appointment shall, so far only as concerns the person attesting the execution of the will, or the wife or husband of that person, or any person claiming under that person or wife or husband, be utterly null and void.

2. The attesting witness referred to in subsection (1) shall be admitted as a witness to prove the execution of the will or to prove the validity or invalidity thereof, notwithstanding the devise, legacy, estate, interest, gift or appointment mentioned in the will.

3. The attestation of a will by a person to whom or to whose spouse there is given or made any disposition as is described in subsection (1) shall be disregarded for the purposes of that subsection if the will is duly executed without his attestation and without that of any other such person.

4. Subsection (3) shall apply to the will of any person dying after the passing of the Wills (Amendment) Act 1992, whether executed before or after the passing of that Act.

Creditor attesting a will charging estate with debts to be admitted a witness

In case by any will any real or personal estate shall be charged with any debt, and any creditor, or the wife or husband of any creditor, whose debt is so charged, shall attest the execution of the will, the creditor notwithstanding the charge shall be admitted a witness to prove the execution of the will or to prove the validity or invalidity thereof.

Executor not incompetent to be witness

No person shall, on account of his being an executor of a will, be incompetent to be admitted a witness to prove the execution of the will or to prove the validity or invalidity thereof.

Will to be revoked by marriage except in certain cases

1. Every will made by a man or woman shall be revoked by his or her marriage, xcept a will made in exercise of a power of appointment, when the real or personal estate thereby appointed would not in default of such appointment pass to his or her heir, executor or administrator or the person entitled under the Intestate Succession Act [Cap. 146].

2. Notwithstanding subsection (1), where a will made on or after 29th August 1938 is expressed to be made in contemplation of a marriage, the will shall not be revoked by the solemnization of the marriage contemplated; and this subsection shall apply notwithstanding that the marriage contemplated may be the first, second or subsequent marriage of a person lawfully practising polygamy.

No will to be revoked by presumption from altered circumstances

No will shall be revoked by any presumption of an intention on the ground of an alteration in circumstances.

Revocation of will or codicil

No will or codicil, or any part thereof, shall be revoked otherwise than -

(a) as provided in section 13;

(b) by another will or codicil executed in the manner by this Act required;

(c) by some writing declaring an intention to revoke it, and executed in the manner in which a will is by this Act required to be executed; or

(d) by the burning, tearing, or otherwise destroying the will by the testator, or by some person in his presence and by his direction, with the intention of revoking it.

Effect of obliteration, interlineations or alteration

1. No obliteration, interlineation or other alteration made in any will after the execution thereof shall be valid or have any effect except so far as the words or effect of the will before such alteration shall not be apparent, unless the alteration shall be executed in the like manner as by this Act is required for the execution of the will.

2. A will referred to in subsection (1), with such alteration as part thereof, shall be deemed to be duly executed if the signature of the testator and the subscription of the witnesses be made in the margin or on some other part of the will opposite or near to the alteration or at the foot or end of or opposite to a memorandum referring to the alteration and written at the end or some other part of the will.

Revival of revoked will

1. No will or codicil, or any part thereof, which shall be in any manner revoked, shall be revived otherwise than by the re-execution thereof, or by a codicil executed in the manner required by this Act and showing an intention to revive the will or codicil.

2.  When any will or codicil which shall be partly revoked, and afterwards wholly revoked, shall be revived, the revival shall not extend to so much thereof as shall have been revoked before the revocation of the whole thereof, unless an intention to the contrary be shown.

Subsequent conveyance or other acts not to prevent operation of will

No conveyance or other act made or done subsequently to the execution of a will of or relating to any real or personal estate therein comprised, except an act by which the will shall be revoked as aforesaid, shall prevent the operation of the will with respect to the estate or interest in the real or personal estate as the testator shall have power to dispose of by will at the time of his death.

Will to be construed to speak from death of testator

Every will shall be construed with reference to the real estate and personal estate comprised in it, to speak and take effect as if it had been executed immediately before the death of the testator, unless a contrary intention shall appear by the will.

Residuary devises to include estates comprised in lapsed and void devises

Unless a contrary intention appears by the will, such real estate and interest therein as is comprised or intended to be comprised in any devise in the will contained, which fails or is void by reason of the death of the devisee in the lifetime of the testator or by reason of the devise being contrary to law or otherwise incapable of taking effect, shall be included in the residuary devise (if any) contained in the will.

General gift of realty and of personality to include property over which testator has general power of appointment

1. A general devise of the real estate of the testator, or of the real estate of the testator in any place or in the occupation of any person mentioned in his will, or otherwise described in a general manner, shall be construed to include any real estate, or any real estate to which that description shall extend, as the case may be, which he may have power to appoint in any manner he may think proper, and shall operate as an execution of that power, unless a contrary intention shall appear by the will.

2. A bequest of the personal estate of the testator, or any bequest of personal estate described in a general manner, shall be construed to include any personal estate, or any personal estate to which that description shall extend, as the case may be, which he may have power to appoint in any manner he may think proper, and shall operate as an execution of that power, unless a contrary intention shall appear by the will.

Devise without words of limitation

Where any real estate shall be devised to any person without any words of limitation, the devise shall be construed to pass the fee simple or other the whole estate or interest which the testator had power to dispose of by will in the real estate unless a contrary intention shall appear by the will.

Construction of words importing want or failure of issue

1. In any devise or bequest of real or personal estate, the words “die without issue” or “die without leaving issue”, or any other words which may import either a want or failure of issue of any person in his lifetime or at the time of his death, or an indefinite failure of his issue, shall be construed to mean a want or failure of issue in the lifetime or at the time of the death of that person, and not an indefinite failure of his issue, unless a contrary intention shall appear by the will.

2. This Act shall not extend to cases where those words referred to in subsection (1) import if no issue described in a preceding gift shall be born, or if there shall be no issue who shall live to attain the age or otherwise answer the description required for obtaining a vested estate by a preceding gift to such issue.

Devise of real estate to trustee or executor

Where any real estate shall be devised to any trustee or executor, the devise shall be construed to pass the fee simple or other the whole estate or interest which the testator had power to dispose of by will in the real estate, unless a definite term of years, absolute or determinable, or an estate of freehold, shall thereby be given to him expressly or by implication.

Devise of real estate to trustee without limitation

Where any real estate shall be devised to a trustee, without any express limitation of the estate to be taken by the trustee, and the beneficial interest in such real estate, or in the surplus rents and profits thereof, shall not be given to any person for life, or the beneficial interest shall be given to any person for life, but the purposes of the trust may continue beyond the life of that person, the devise shall be construed to vest in the trustee the fee simple, or other the whole legal estate which the testator had power to dispose of by will in the real estate, and not an estate determinable when the purposes of the trust shall be satisfied.

Gifts to children or other issue who leave issue living at testator’s death not to lapse.

Where any person being a child or other issue of the testator to whom any real or personal estate shall be devised or bequeathed for any estate or interest not determinable at or before the death of that person shall die in the lifetime of the testator leaving issue, and any such issue of that person shall be living at the time of the death of the testator, that devise or bequest shall not lapse, but shall take effect as if the death of that person had happened immediately after the death of the testator, unless a contrary intention shall appear by the will.

Saving as to wills of soldiers and mariners

1. Notwithstanding anything in this Act, any soldier being in actual military service, or any mariner or seaman being at sea, may dispose of his personal estate as he might have done before the making of this Act and may do so even though under the age of 21 years.

Validity of testamentary dispositions of real property made by soldiers and sailors

(2)  A testamentary disposition of any real estate made by a person to whom this section applies, and who dies after 29th August 1938 shall, notwithstanding that the person making the disposition was at the time of making it under 21 years of age or that the disposition has not been made in such manner or form as was on 29th August 1938 required by law, be valid in any case where the person making the disposition was of such age and the disposition has been made in such manner and form that if the disposition had been a disposition of personal estate made by that person it would have been valid.

Power to appoint testamentary guardians

(3)  Where any person dies after 29th August 1938 having made a will which is, or which, if it had been a disposition of property, would have been rendered valid by this section, any appointment contained in that will of any person as guardian of the infant children of the testator shall be of full force and effect.

Section to extend to naval, marine and air forces

(4)  This section shall extend to any member of any naval or marine forces not only when he is at sea but also when he is so circumstanced that if he were a soldier he would be in actual military service within the meaning of this section.

(5)  For the purposes of this section, “soldier” includes a member of an air force.

How to Rectify the will?

1. A court may order that a will be rectified so as to carry out the testator’s intentions, if the court is satisfied that, as a consequence of either or both of the following, the will is so expressed that the will fails to carry out the testator’s intentions:

(a) a clerical error;

(b) a failure to understand the testator’s instructions.

(2) Except with the permission of a court, an application for an order under subsection 

(1) must be made no later than 6 months after the date on which a grant authorising the administration of the testator’s estate is first made.

(3) Where the personal representatives of the testator distribute, after the end of the period of 6 months referred to in subsection (2), any part of the testator’s estate -

(a) this section does not render the personal representatives liable for making that distribution on the ground that they ought to have taken into account the possibility that a court may permit the making of an application for an order under subsection (1) after the end of that period; but

(b) this subsection does not affect any power to recover, by reason of the making of an order under subsection (1), any part of the testator’s estate that is so distributed.

(4) The following grants are to be disregarded when considering, for the purposes of this section, when a grant authorising the administration of the testator’s estate is first made:

(a) a grant limited to settled land or to trust property;

(b) any other grant that does not permit the distribution of the testator’s estate;

(c) a grant limited to a part only of the testator’s estate, unless a grant limited to the remainder of the testator’s estate has previously been made or is made at the same time.

(5) For the purposes of this section, where a grant consists of any probate, or letters of administration with the will annexed, sealed under section 47(1) of the Probate and Administration Act (Cap. 251), the grant is deemed to be made on the date of sealing of the probate or letters of administration with the will annexed.

(6) The Family Justice Rules Committee constituted under section 46(1) of the Family Justice Act 2014 (Act 27 of 2014) may make Family Justice Rules -

(a) to regulate and prescribe the procedure and practice to be followed in any application for an order under subsection (1); and

(b) to provide for any matter relating to any such procedure or practice.

(7) In this section -

“court” means the High Court or a Family Court;

“grant” means any of the following:

(a) any probate granted by the High Court or a Family Court, or granted before 1 January 2015 by a District Court;

(b) any letters of administration with the will annexed granted by the High Court or a Family Court, or granted before 1 January 2015 by a District Court;

(c) any probate, or letters of administration with the will annexed, sealed under section 47(1) of the Probate and Administration Act;

“letters of administration with the will annexed” and “probate” have the same meanings as in section 2 of the Probate and Administration Act.

Will not to be invalidated by reason of incompetency of attesting witness

If any person who attests the execution of a will shall, at the time of the execution thereof or at any time afterwards, be incompetent to be admitted a witness to prove the execution thereof, the will shall not on that account be invalid.

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