Officer rules decide whether a foreign group can run a local company from abroad. Singapore and India require a locally resident director, and Singapore also requires a resident company secretary. The UK requires no resident director or secretary but now verifies the identity of every director. Germany and France require natural persons as managing directors of their common limited company forms.
Resident director requirements
Every Singapore company must have at least one director and one company secretary, and the board must include a director who is ordinarily resident in Singapore. ACRA treats citizens, permanent residents and holders of an Employment Pass, Personalised Employment Pass or Overseas Networks and Expertise Pass as local residents. The secretary must be appointed within six months, must be resident and cannot be the sole director.
In India, every company must have at least one director who has stayed in India for at least 182 days in total, which applies equally to foreign-owned subsidiaries. A group without suitable staff in either country needs a plan, such as a relocated executive or an appointed local director, before incorporation.12345
No residence rule, but identity checks
A UK private company needs at least one director aged 16 or over, who need not live in the UK, and no company secretary. Since 18 November 2025 identity verification for directors and people with significant control has been a legal requirement, and new incorporations must include each director's Companies House personal code.
In Germany, a GmbH must have at least one managing director who is a natural person with full legal capacity; the statute sets disqualifications but no residence requirement. A French SARL's gérant must also be a natural person. A UAE mainland LLC is run by one or more managers, who may be partners or outsiders.6789101112
| Market | Minimum officers | Residence rule | Source |
|---|---|---|---|
| Singapore | One director and one company secretary | At least one locally resident director; secretary resident | ACRA |
| India | See market guide | At least one director in India for 182 days or more | Companies Act, 2013 s149(3) |
| United Kingdom | One director aged 16 or over; no secretary | None; identity verification required | GOV.UK |
| Germany (GmbH) | One or more managing directors, natural persons | None stated in the statute | GmbHG s6 |
| France (SARL) | One gérant, a natural person | Not researched | Service-Public |
| UAE mainland (LLC) | One or more managers, partners or third parties | Not stated in the text read | Commercial Companies Law |
Decisions to make
- Who will act as the locally resident director in Singapore or India?245Both require a resident director, and Singapore also requires a resident company secretary within six months.
- Will a relocated executive's work pass make them a qualifying resident?3ACRA counts Employment Pass, Personalised Employment Pass and ONE Pass holders as local residents.
- Have all UK directors and people with significant control verified their identity?9It has been a legal requirement since 18 November 2025 and a personal code is needed at incorporation.
- Can a group company act as manager or director?1011German GmbH managing directors and French SARL gérants must be natural persons.
Documents usually needed
- Director consent to act and identity documents
- Evidence of residence or work pass for the resident director (Singapore, India)
- Companies House personal codes for UK directors and people with significant control
- Secretary appointment and engagement letter (Singapore)
- Board minutes recording appointments
Common mistakes
- Incorporating in Singapore without a resident director lined up
- Leaving the Singapore company secretary post vacant beyond six months
- Appointing a corporate manager to a German GmbH or French SARL
- Overlooking UK identity verification for existing directors at the next confirmation statement
Questions businesses ask
Does a UK company need a UK-resident director?
No. Directors do not have to live in the UK, but the company must have a UK registered office and each director must verify their identity with Companies House.79
Can the sole director of a Singapore company also be the company secretary?
No. The secretary must be resident in Singapore and cannot be the same person as the sole director.4
What this guide does not yet confirm
These points need checking with a qualified local professional before you rely on them.
- Residence rules for UAE mainland and free zone managers and directors were not confirmed.
- Saudi company manager and board rules were not researched.
- India's rules on whole-time company secretaries and the 2025 position on resident directors were not re-checked on the Ministry of Corporate Affairs site.
- The Indian minimum of two directors is stated in the market guide and not re-verified here.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Every Singapore company must have at least one director and one company secretary. Applies to locally incorporated companies, including subsidiaries of foreign groups.
Reused from market guide claim sg-establish-001.
A company director must be ordinarily resident in Singapore, meaning a Singapore citizen, Singapore permanent resident or someone who meets ACRA's local residency rules. ACRA states this as a director requirement; in practice it means the board must include at least one locally resident director (Companies Act 1967). Foreign Identification Number holders should check with MOM or ICA before accepting a role.
ACRA's guide lists residency under the director requirements without restating the statutory 'at least one director' wording; the underlying rule is in the Companies Act 1967, which could not yet be checked for this record. Reused from market guide claim sg-establish-002.
ACRA treats Singapore citizens, Singapore permanent residents and valid holders of an Employment Pass, Personalised Employment Pass or Overseas Networks & Expertise Pass as local residents. EntrePass and Dependant's Pass holders are not listed as qualifying local residents on this page; EntrePass applications are made before incorporation or within six months, and Dependant's Pass holders need a Letter of Consent.
Reused from market guide claim sg-establish-003.
A company secretary must be appointed within six months of registration, must be resident in Singapore and cannot be the same person as the sole director. Leaving the post vacant for more than six months can expose the director to a fine of up to S$1,000.
Reused from market guide claim sg-establish-004.
Every company must have at least one director who has stayed in India for a total period of not less than 182 days. Section 149(3), Companies Act, 2013. Applies to foreign-owned subsidiaries. Central rule.
The sources opened describe the period as the previous calendar year; the measurement period may have been amended by later legislation. Confirm the current wording on an official text. Reused from market guide claim in-establish-008.
A private limited company must have at least one director, and a director must be 16 or over. Private limited companies. Disqualified directors and undischarged bankrupts need court permission to act.
Reused from market guide claim gb-establish-002.
Directors do not have to live in the UK, but the company must have a UK registered office address. Private limited companies.
Reused from market guide claim gb-establish-003.
A private limited company does not need a company secretary. Private limited companies; public companies are not covered by this statement.
Reused from market guide claim gb-establish-004.
Identity verification for directors and people with significant control became a legal requirement at Companies House on 18 November 2025. Introduced under the Economic Crime and Corporate Transparency Act 2023. New incorporations must include each director's Companies House personal code.
Reused from market guide claim gb-establish-005.
A German GmbH must have one or more managing directors (Geschäftsführer), each of whom must be a natural person with full legal capacity. Section 6 GmbHG. Persons convicted of specified business offences, such as insolvency offences or fraud with a sentence of at least one year, are barred for five years; comparable foreign convictions also count. Section 6 states no residence or nationality requirement.
The manager (gérant) of an SARL must be a natural person, who may or may not be a partner. A legal person cannot be gérant of an SARL; this contrasts with the SAS.
Reused from market guide claim fr-establish-005.
A UAE mainland limited liability company is managed by one or more managers, who may be partners or third parties. Mainland LLCs under the Commercial Companies Law. Residence requirements for managers were not addressed in the text read.
Read from the 2021 text as reproduced by a free zone authority. The UAE Legislation Portal records one later amendment to the law, reported by a secondary source as Federal Decree-Law No. 20 of 2025, which was not reviewed; confirm the current article.
Questions on this topic
12 statements on directors, secretaries and residence rules
