Letter of Wishes (Singapore)

A Letter of Wishes in Singapore sets out the writer's position and the response or action requested from the recipient.

Under Singapore law, a Letter of Wishes is not required to comply with the formal execution requirements of a valid will under Section 6 of the Wills Act 1838 -- it does not need to be signed in the presence of two witnesses. However, the Singapore High Court has recognised that Letters of Wishes can provide valuable context for understanding the testator's or settlor's intentions, particularly in relation to discretionary trusts where the trustee has broad powers to determine the timing, amount, and recipients of distributions. The Court of Appeal in Tan Yok Koon v Tan Choo Suan [2017] SGCA 14 examined the role of extrinsic evidence (including letters of wishes) in interpreting trust instruments and wills.

A Letter of Wishes typically addresses matters that are personal, subjective, or impractical to include in a formal will or trust deed -- such as preferences regarding the care of minor children, the management of a family business registered with ACRA, the distribution of personal belongings with sentimental value, funeral and burial preferences, and guidance on how trustees should exercise their discretionary powers in response to specific future scenarios. The Trustees Act (Cap. 337) governs the duties and powers of trustees in Singapore, and trustees are expected to take account of a Letter of Wishes when exercising discretions, although they are not legally bound to follow it.

For Muslim testators in Singapore, the Administration of Muslim Law Act (Cap. 3), administered by the Majlis Ugama Islam Singapura (MUIS), imposes specific rules on the distribution of a Muslim person's estate under Islamic law (faraid). A Letter of Wishes can address the one-third portion of the estate that a Muslim testator is permitted to bequeath freely (wasiyyah) under the Inheritance Certificate issued by the Syariah Court.

The Letter of Wishes should be stored with the original will or trust deed, and the testator or settlor should inform the executor or trustee of its existence. A Simple Will or detailed Will should be executed first, with the Letter of Wishes serving as a complementary document providing additional context and guidance that the formal instruments cannot practically contain.

Singapore's approach to estate planning recognises the importance of detailed documentation beyond the formal will. The Law Society of Singapore and the Singapore Academy of Law (SAL) have published guidance encouraging testators to prepare Letters of Wishes alongside their wills, particularly for estates involving discretionary trusts, family businesses, or complex asset structures. Professional trust companies licensed by MAS under the Trust Companies Act (Cap. 336) routinely request settlors to prepare Letters of Wishes as part of the trust establishment process, as the Letter of Wishes provides the institutional trustee with essential context for exercising discretionary powers across multiple generations of beneficiaries.

A Letter of Wishes is needed in Singapore whenever a testator or trust settlor wishes to communicate personal preferences and guidance to executors or trustees that go beyond what is included in the formal will or trust instrument.

Parents of minor children should create a Letter of Wishes to express their preferences regarding the children's upbringing, education, religious instruction, healthcare, and the management of funds held for the children's benefit. While a will appoints legal guardians under the Guardianship of Infants Act (Cap. 122), the Letter of Wishes provides detailed guidance that a guardian or trustee can follow when making day-to-day decisions about the children's welfare.

Settlors of discretionary Family Trusts created under Singapore trust law should prepare a Letter of Wishes to guide trustees on how to exercise their discretionary powers -- including which beneficiaries should receive priority, under what circumstances distributions should be made, and how the trust assets should be invested. The Trustees Act (Cap. 337) imposes a duty on trustees to act in the best interests of beneficiaries, and the Letter of Wishes helps trustees understand what the settlor considers to be in the beneficiaries' best interests.

Business owners who have included their business interests (shares, directorships, or sole proprietorship interests registered with ACRA) in their estate plan should create a Letter of Wishes addressing the continuity of the business after their death or incapacity -- including whether the business should be continued, sold, or wound up, and who should manage the business during the transition period.

Individuals with specific funeral and burial preferences should document these wishes in a Letter of Wishes, as a will is typically read after the funeral has already taken place. The Letter of Wishes can be shared with family members immediately and can address preferences for burial or cremation, religious ceremonies, and the disposition of remains.

Testators who wish to explain the rationale behind their estate distribution decisions -- particularly where the distribution is unequal among beneficiaries or excludes certain family members -- can use a Letter of Wishes to provide context that may reduce the risk of disputes and challenges to the will. An Executor Appointment Letter and a Trust Deed should be coordinated with the Letter of Wishes for a complete estate plan.

A Singapore Letter of Wishes should contain specific elements to provide clear and useful guidance to executors and trustees, while acknowledging its non-binding character.

Author identification requires the full legal name, NRIC or passport number, date of birth, and residential address of the person creating the Letter of Wishes. The document should clearly state the author's capacity -- whether as testator (linked to a specific will) or settlor (linked to a specific trust instrument) -- and should reference the relevant will or trust deed by date and description.

Addressees should be named -- typically the executor(s) appointed under the will, the trustee(s) of any trust created by the will or by a separate trust deed, and any guardian(s) appointed for minor children. The Letter of Wishes may also be addressed to specific family members or beneficiaries, depending on the subject matter.

Family and personal wishes may address the care and upbringing of minor children (preferred schools, religious education, health care preferences), the care of elderly dependants, the management of family relationships, and any personal messages to family members. Under the Guardianship of Infants Act (Cap. 122), a court-appointed guardian must consider the child's welfare, and the Letter of Wishes informs the guardian of the parent's preferences.

Asset and distribution wishes provide guidance to executors and trustees on specific asset dispositions that are not detailed in the will or trust deed -- such as the distribution of personal belongings, artwork, jewellery, and items of sentimental value; preferences for the management, sale, or retention of specific assets (including real property registered with SLA and business interests registered with ACRA); and guidance on investment strategy for trust assets.

The forms-legal.com Letter of Wishes template includes 10 sections covering letter details, author identification, addressees, family wishes, asset wishes, funeral preferences, family section, assets section, funeral section, and closing -- complementing the requirements of the Wills Act 1838 (Cap. 352) and the Trustees Act (Cap. 337).

Funeral and personal wishes document the author's preferences regarding funeral arrangements, burial or cremation, religious ceremonies, organ donation (under the Medical (Therapy, Education and Research) Act, Cap. 175, or the Human Organ Transplant Act, Cap. 131A), and any specific instructions regarding the author's digital assets (social media accounts, cryptocurrency wallets, and online accounts).

Closing and acknowledgment should state that the Letter of Wishes is a non-binding expression of the author's wishes and does not override or modify the terms of the will or trust deed. The author should sign and date the document, and may (but is not required to) have it witnessed. The Letter of Wishes should be reviewed and updated periodically -- particularly after significant life events such as marriage, divorce, birth of children, or acquisition of major assets. Donors who have also created a Lasting Power of Attorney should coordinate the LPA donee's authority with the guidance in the Letter of Wishes.

Digital assets section should address the testator's wishes regarding digital assets -- including cryptocurrency wallets (Bitcoin, Ethereum), online banking accounts, social media accounts, email accounts, digital photographs and documents, domain names, and subscription services. The Letter of Wishes should provide access credentials or specify where credentials are stored (such as a password manager or a sealed envelope held by the executor), as these digital assets may have significant financial or sentimental value and may be irrecoverable without access credentials. As a non-binding document, a Letter of Wishes is not a contract; it supplements the testamentary instruments it accompanies, namely a will made under the Wills Act 1838 (Cap. 352) and any trust governed by the Trustees Act (Cap. 337).