Process of Starting a Hedge Fund.
Starting a hedge fund requires streamlined licensing and subjects to tax regulatory measures. To start an onshore hedge fund, a fund manager needs to fulfill the following requirements:
- Licensing
The license requirements for hedge funds vary according to the numbers of investors. Small funds with less than 30 investors can operate without a license. Larger size funds with more than 30 investors need to hold one license. It can be a Capital Market Services License under the Securities and Futures Act (SFA) or Financial Advisers License under the Financial Advisors Act (FAA), depending on the nature of business.
- Tax Operations
There are certain exemptions credited to both types of hedge funds. Offshore funds are exempted from paying any Singaporean tax on their ‘specified income’ if the fund falls under the category of ‘qualifying fund’. Similarly, the onshore funds that fulfill the conditions set up by MAS can enjoy the tax exemption benefits through the Singaporean Resident Fund Scheme.

