Taxes, CPF and MediShield Life

Tax residence, the Germany–Singapore tax treaty, IR21 for PRs, what happens to CPF and MediShield Life; no tax advice.

General information only, no tax advice. Ask IRAS, a German tax office or a tax adviser about your case.

Where you pay income tax

• Living and working in Berlin normally makes you tax resident in Germany, taxed on your worldwide income. Singapore taxes by residence, not by citizenship (IRAS: tax residency). IRAS: working outside Singapore.
• Germany and Singapore have a double taxation agreement (signed 28 June 2004; amending protocol of 9 December 2019, BGBl. 2020 II p. 1178, in force 29 March 2021, applied from 1 January 2022) (GTAI).
• Singapore PRs leaving their job to move abroad: the employer must seek tax clearance (IR21); Singapore citizens are not covered (IRAS: IR21).

CPF

• As a Singapore citizen abroad you keep your CPF account; you cannot withdraw it just because you move. Withdrawal rules from age 55 apply as in Singapore; not checked in detail.
• Only people who are no longer citizens or PRs can close their account and withdraw. For renunciations from 1 April 2024 you can close the account and have the balance transferred to your bank account; otherwise it is closed automatically the following month; bank interest is paid until 31 March 2027 (CPF: on leaving Singapore). Whether savings must be refunded if you later regain SC or PR status is not stated on the CPF page.
• German pension contributions are separate: Social security.

MediShield Life

Citizens living abroad permanently can apply to suspend premiums and stay covered; unpaid premiums plus interest become due on return or on a claim (MOH). Criteria: at least 5 continuous years abroad with at most 140 days in Singapore; permanent residence right in the country of residence; no second citizenship; NS completed or not liable; no payouts in the last 5 years; back premiums are due with 4% compound interest. Anyone who has just moved to Berlin does not meet this yet. MediShield Life covers treatment in Singapore; it does not replace German health insurance.