Partnership

Complete Guide to Partnership Structures in Singapore

Learn everything you need to know about registering and operating different types of Partnerships in Singapore - flexible business structures for multiple owners.

Flexible Business Structure

2-20
Partners
3
Partnership Types
5-7
Working Days
Flexible
Liability Structure
Business Structure Overview

What is a Partnership?

A Partnership is a business structure where two or more parties come together to carry on business with a view to profit. In Singapore, there are three main types of partnerships, each offering different levels of liability protection and operational flexibility.

Multiple Partners

Between 2-20 partners for most partnership types

Shared Responsibility

Partners share management and decision-making

Profit Sharing

Profits and losses shared among partners

Partnership Agreement

Formal agreement governing partnership terms

Type Comparison

Partnership Types Comparison

Choose the right partnership structure for your business

Features
GP
General Partnership
LP
Limited Partnership
LLP
Limited Liability Partnership
Number of Partners
2-20
2+
2+
Liability Type
Unlimited
Mixed
Limited
Management
All Partners
General Partners
All Partners
Legal Entity
Compliance Requirements
Basic
Moderate
Strict
Setup Complexity
Simple
Moderate
Complex
GP

General Partnership

Traditional partnership with unlimited liability for all partners

Key Features

  • Simplest partnership structure
  • All partners have unlimited liability
  • Joint and several liability

Best For

Small businesses, professional services, family businesses

LP

Limited Partnership

Partnership with general and limited partners

Key Features

  • Combines general and limited partners
  • Limited partners have investment-only role
  • General partners manage business operations

Best For

Investment funds, real estate ventures, capital-intensive businesses

LLP

Limited Liability Partnership

Partnership with limited liability protection for all partners

Key Features

  • All partners have limited liability
  • Separate legal entity from partners
  • Partners retain liability for their own negligent or wrongful acts

Best For

Professional firms, law firms, accounting firms, consultancies

Registration Requirements

Essential requirements to register your Partnership

Partners

  • Minimum 2 partners (maximum 20 for GP)
  • Partners can be individuals or companies
  • At least one partner must be Singapore resident or have local manager
  • Partners cannot be undischarged bankrupts

Partnership Name

  • Must be unique and not identical to existing businesses
  • Cannot contain restricted words without approval
  • Should reflect the nature of business
  • Requires ACRA approval for registration

Business Address

  • Must have a local business address in Singapore
  • Can be residential address under Home Office Scheme
  • P.O. Box addresses are not acceptable
  • Address will be reflected in public records

Partnership Agreement

  • Written partnership agreement recommended
  • Defines profit sharing, management roles, and responsibilities
  • Specifies decision-making processes
  • Outlines dispute resolution mechanisms
Pros & Cons Analysis

Benefits of Partnership

Why choose Partnership structure

Advantages

Shared Resources

Pool together capital, skills, and expertise from multiple partners

Growth Potential

Greater capacity for business expansion with multiple partners

Shared Risk

Business risks and responsibilities shared among partners

Diverse Expertise

Benefit from different skills and perspectives of partners

Tax Efficiency

Pass-through taxation - profits taxed at partner level

Flexibility

More operational flexibility compared to corporations

Considerations

Unlimited Liability

General partners have unlimited personal liability (except LLP)

Partner Disputes

Potential for disagreements and conflicts between partners

Dissolution Risk

Partnership may dissolve if a partner leaves or dies

Joint Liability

Partners liable for each other's business actions

Complex Agreement

Requires detailed partnership agreement to avoid disputes

Registration Process

Simple steps to register your Partnership

1

Choose Partnership Type

Decide between General Partnership, Limited Partnership, or LLP

1-2 days
2

Name Search & Reservation

Check name availability and reserve through ACRA's portal

15 minutes
3

Prepare Documents

Draft partnership agreement and gather required documents

3-7 days
4

Submit Application

File registration application through ACRA's BizFile+ portal

30 minutes
5

Complete Registration

Pay applicable fees and receive certificate of registration

1-2 days
Ongoing Obligations

Ongoing Compliance Requirements

Stay compliant with Singapore regulations

Annual Declaration

Annual
30 April

File annual declaration with ACRA by 30th April each year

Change Notifications

As needed
Within 14 days

Notify ACRA of any changes in partners, business address, or activities within 14 days

Financial Records

Ongoing
Continuous

Maintain proper accounting records and financial statements

Tax Filing

Annual
15 April

File partnership tax returns and individual partner tax returns

LLP Annual Returns

Annual (LLP only)
30 April

LLPs must file annual returns with detailed financial information

Need Help with Partnership Compliance?

Our experts can help you stay compliant with all ongoing requirements and deadlines.

Get Compliance Support

Frequently Asked Questions

What is the liability structure in a partnership?
In a general partnership, all partners have unlimited personal liability for the business debts and obligations. In a limited partnership, general partners have unlimited liability while limited partners' liability is restricted to their capital contribution.

Ready to Establish Your Partnership?

Let our expert team help you choose the right partnership structure and register quickly.