在全球財富迅速累積與世代交替的背景下，家族企業如何實現財富的有效傳承與企業永續經營，成為當代企業治理與財富管理領域中的核心議題。家族辦公室（Family Office）作為高資產家族專屬的財務與治理平台。過去此類制度多見於歐美國家，近年來，亞洲高淨值家族數量大幅成長，推動家族辦公室制度逐漸受到關注，其中新加坡因其政策環境友善、金融制度健全、稅務機制靈活，迅速成為亞洲乃至全球家族辦公室設立的核心據點。
本研究旨在探討家族辦公室對企業永續傳承之貢獻，並以新加坡家族辦公室的發展經驗為案例分析核心，探究其如何透過制度建構與實務操作，強化家族企業的治理韌性與傳承效率(Yang et al., 2021)。本研究採用質性研究取向，結合文獻分析法與次級資料分析法，廣泛蒐集學術論文、政府白皮書、國際顧問公司報告與金融機構統計資料，深入解析家族辦公室的制度架構、功能演進與操作實務，並與香港、美國等地之制度模式進行比較，建構出亞洲地區家族辦公室發展的關鍵特徵與趨勢脈絡。
研究發現，家族辦公室除能提供整合式的資產管理服務，更可作為企業接班計畫的規劃平台與家族成員溝通協調的中介機制，有效降低家族糾紛與經營權爭議。此外，新加坡在吸引全球家族辦公室設立方面展現出高度競爭力，政策工具如13X與13R稅務優惠制度、可變資本公司（VCC）架構、專業財管與信託人才的匯聚等，皆為其成功關鍵。同時，本研究亦指出，台灣目前雖具備大量家族企業基礎，但尚欠缺明確法規支持與專業服務整合平台，致使家族辦公室之推動面臨實務與觀念的雙重挑戰。
綜合而言，家族辦公室已逐步從財富管理工具，轉變為融合企業治理、價值觀維繫與世代傳承功能的關鍵機制。透過本研究之探討，期能為亞洲家族企業提供制度化、策略化的參考模式，亦可作為台灣政策推動與財富管理業者未來發展家族辦公室服務的基礎依據，進一步協助我國家族企業實現真正的永續經營與價值延續。

As global wealth expands and generational transitions accelerate, the continuity of family businesses and the efficient transfer of wealth have emerged as key concerns in governance and succession planning. Originally rooted in the West, family offices are now expanding in Asia, with Singapore standing out as a leading hub due to its favorable regulatory environment, sound financial infrastructure, and attractive tax policies.
This study investigates the evolving role of family offices in supporting intergenerational continuity and governance resilience, focusing on Singapore’s institutional development. Employing a qualitative methodology based on literature review and secondary data analysis, the research examines policy frameworks, operational functions, and practical implementation. It also contrasts family office models across Singapore, Hong Kong, and the United States to identify regional trends and structural features.
Findings highlight that family offices increasingly function as strategic governance platforms—integrating wealth management, succession planning, and intra-family coordination. They help mitigate conflicts, preserve core values, and maintain long-term stability. Singapore’s rise is attributed to initiatives such as the 13X and 13R tax incentives, the Variable Capital Company (VCC) framework, and a strong ecosystem of professional services.
In contrast, Taiwan—though home to many family-run firms—faces regulatory and institutional gaps. The absence of a dedicated legal structure and limited access to specialized advisors remain key obstacles to family office development.
This research underscores the strategic value of family offices in aligning financial, legal, and generational goals. Singapore’s case offers valuable policy lessons for economies like Taiwan seeking to foster sustainable family enterprise systems.

Amit, R., Liechtenstein, H., Prats, M. J., Millay, T., & Pendleton, L. P. (2008). Single family offices: Private wealth management in the family context. Tàpies J. and Ward JL (2008)(eds.), Family Values and Value Creation. The Fostering of Enduring Values Within Family-Owned Business, Basingstoke, Palgrave Macmillan.
Asia Law, N. (2021). A Guide to Family Offices in Singapore. https://learn.asialawnetwork.com/2021/01/08/guide-family-offices-singapore/?utm_source=chatgpt.com
Carata, C., & Chelaru, A.-L. (2024). The Evolution of the Digital Inheritance: Legal, Technical, and Practical Dimensions of Cryptocurrency Transfer Through Succession in French-Inspired Legal Systems. arXiv preprint arXiv:2410.22907. https://arxiv.org/abs/2410.22907
Deloitte United, S. (2024a). APAC Family Office Report: Trends and Investment Strategies. https://www2.deloitte.com/content/dam/Deloitte/cn/Documents/deloitte-private/deloitte-cn-private-apac-family-office-report-zh-240910.pdf
Deloitte United, S. (2024b). Family Office Insights Series—Asia-Pacific Edition. https://www2.deloitte.com/content/dam/Deloitte/tw/Documents/tw-dp/the-family-office-insights-series-asia-pacific-edition.pdf
Escaramís, G., & Arbussà, A. (2025). Considerations on the use of financial ratios in the study of family businesses. arXiv preprint. https://arxiv.org/abs/2501.16793
Financial, T. (2024, 2024/04/08). How Succession Can Make or Break a Family Business. Financial Times. https://www.ft.com/content/8480fb49-5e13-4912-9087-b07f2da698c0
Fu, K., Rong, X., & Zhao, H. (2023). Optimal Investment Problem for a Hybrid Pension with Intergenerational Risk-Sharing and Longevity Trend Under Model Uncertainty. arXiv preprint arXiv:2302.02351. https://arxiv.org/abs/2302.02351
Future Family, O. (2024). Singapore Tightens Family Office Rules. https://futurefamilyoffice.net/news/singapore-tightens-family-office-rules-what-you-need-to-know/?utm_source=chatgpt.com
Gómez-Mejía, L. R., Haynes, K. T., Núñez-Nickel, M., Jacobson, K. J. L., & Moyano-Fuentes, J. (2007). Socioemotional wealth and business risks in family firms: Evidence from Spanish olive oil mills. Administrative Science Quarterly, 52(1), 106-137. https://doi.org/10.2189/asqu.52.1.106
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Kechli, W. (2023). Family Business Succession Planning into the Second Generation. https://livrepository.liverpool.ac.uk/3166989/
Kosby, A. A., Castro, A. S., Breide, P. R., Silva, L. A. d., Leandro, D., & Lazarotto, M. (2024). Aspects of sustainability in a family agro-ecological property in the south of Rio Grande do Sul, Brazil. Revista de Gestão Social e Ambiental, 18(2), 1-15. https://doi.org/10.24857/rgsa.v18n2-038
Li, Y. (2025). SOE's ESG Performance on Financial Flexibility: The Evidence from the Hong Kong Stock Market. arXiv preprint arXiv:2502.14261. https://arxiv.org/abs/2502.14261
Marinelli, R. (2025). The Rise of Asian Family Offices and the Growing Demand for Talent. https://www.empaxis.com/blog/asian-family-offices
Ng, T. P., Lee, J.-J., & Wu, Y. (2022). Unpacking Cultural Perceptions of Future Elder Care Through Design Fiction. arXiv preprint arXiv:2210.00725. https://arxiv.org/abs/2210.00725
Pw, C. S. (2023). Incentive scheme for qualifying donors with family offices. https://www.pwc.com/sg/en/publications/singapore-budget/2023/commentary/incentive-scheme-for-qualifying-donors-with-family-offices.html?utm_source=chatgpt.com
Pw, C. T. (2023). 善用家族治理機制 化解家族傳承紛爭. https://www.pwc.tw/zh/topics/family-business/fo-20230611.html
Relin, C. (2023). Setting Up A Family Office In Singapore. https://relinconsultants.com/setting-up-a-family-office-in-singapore/?utm_source=chatgpt.com
Rovelli, P., Benedetti, C., Colladon, A. F., & Massis, A. D. (2021). As long as you talk about me: The importance of family firm brands and the contingent role of family-firm identity. arXiv preprint. https://arxiv.org/abs/2110.13815
Singapore, K. (2022). Changes to Singapore's Family Office Tax Regime. https://assets.kpmg.com/content/dam/kpmg/sg/pdf/2022/04/Changes-to-Singapore%27s-Family-Office-Tax-Regime.pdf?utm_source=chatgpt.com
Singapore Legal, P. (2023). Singapore Family Office Requirements.
Taiwan, K. (2022). 家族辦公室在家族傳承中的角色及發展. https://kpmg.com/tw/zh/home/insights/2022/04/the-role-and-development-of-the-family-office.html
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509-533. https://doi.org/10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z
The Straits, T. (2023). Singapore adjusts tax incentives for family offices. https://www.straitstimes.com/business/singapore-adjusts-tax-incentives-for-family-offices-which-must-also-do-more-to-boost-local-hires?utm_source=chatgpt.com
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171-180. https://doi.org/10.1002/smj.4250050207
Yang, B., Feldman, M. W., & Li, S. (2021). The status of family resilience: Effects of sustainable livelihoods in rural China. Social Indicators Research, 153(3), 1041-1064. https://doi.org/10.1007/s11205-020-02518-1
丁竣崴. (2024). 台灣中小企業主對家族辦公室功能與認知之研究 國立彰化師範大學]. 臺灣博碩士論文知識加值系統. 彰化縣. https://hdl.handle.net/11296/d9j3cg
伍華茵. (2023). 家族企業的經營：家族接班及專業經理人共治 國立中央大學]. http://ir.lib.ncu.edu.tw/handle/987654321/92219
李惠娟. (2022). 家族辦公室發展及其監管制度 逢甲大學]. 臺灣博碩士論文知識加值系統. 台中市. https://hdl.handle.net/11296/g84k2n
李德慧. (2024). 人力資源管理如何協助家族企業順利傳承：以Ａ公司為例 國立臺灣師範大學]. http://doi.org/10.6345/NTNU202400502
林建宏. (2020). 家族企業二代接班計劃之個案分析 國立政治大學]. https://nccur.lib.nccu.edu.tw/handle/140.119/128830
洪惠娥. (2020). 台灣家族企業傳承之財產規劃：兩家上市企業之個案研究 國立成功大學]. https://researchoutput.ncku.edu.tw/zh/studentTheses/the-assets-protection-plans-of-taiwans-family-business-succession
張雅靈. (2024). T企業家族傳承中的戰略轉型研究 國立臺灣大學]. https://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93014
郭振揚. (2025). 從比較法觀點論家族企業傳承之法制規範與困境—以信託法為核心 國立政治大學]. https://nccur.lib.nccu.edu.tw/handle/140.119/156085
陳永祥. (2023). 家族企業接班關鍵因素分析 國立中山大學]. https://etd.lis.nsysu.edu.tw/ETD-db/ETD-search-c/view_etd?URN=etd-0721123-144921
詹瑞勳. (2019). 家族企業二代傳承的關鍵成功因素－以A公司個案為例 國立臺灣科技大學]. https://etheses.lib.ntust.edu.tw/detail/d74e1972e01252f162f435dd6429b1d0/
劉凱妍. (2024). 台灣家族企業資產傳承個案與趨勢分析 國立中央大學]. http://ir.lib.ncu.edu.tw/handle/987654321/95377
鄧昌勝. (2021). 台灣中小企業主對家族辦公室認知與需求 朝陽科技大學]. 臺灣博碩士論文知識加值系統. 台中市. https://hdl.handle.net/11296/74asz8
黎沛渝. (2024). 臺灣建置家族辦公室之研究：以新加坡及香港家族辦公室為例 中信金融管理學院]. 臺灣博碩士論文知識加值系統. 台南市. https://hdl.handle.net/11296/yjx5f3
蕭辰珊. (2023). 家族企業接班意向與ESG表現影響關係探討 國立政治大學]. https://nccur.lib.nccu.edu.tw/handle/140.119/146622
蘇之睿. (2023). 家族傳承規劃之探討─以閉鎖性股份有限公司及家族信託為例 國立政治大學]. https://nccur.lib.nccu.edu.tw/handle/140.119/146833