Counsel
Bertha is dual qualified in accountancy and law and practices at Gateway Law Corporation.
Prior to joining the firm, Bertha built her practice under leading local law firms and Big 4 accounting firms in Singapore and London. She also held legal, compliance and finance roles in private institutions often working alongside government bodies, giving her a unique multidisciplinary perspective on tax and regulatory matters.
With her experience spanning over 32 countries across Europe, US, Middle East, Australia and Asia Pacific, Bertha advises a broad spectrum of clients including MNCs, banks, fund management companies, family offices and high net worth individuals. She is regularly engaged in domestic and cross-border tax matters, assisting clients in navigating sophisticated tax issues across multiple jurisdictions. She is familiar with supporting tax agents and accountants with Comptroller of Income Tax (CIT) queries on income tax and Goods and Services Tax (GST), and liasing with tax authorities on technical issues.
Bertha’s expertise encompasses Singapore income tax, GST and stamp duty and international tax. She covers Singapore fund tax incentives of Section 13O and 13U of the Income Tax Act, automatic exchange of information regimes of the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standards (CRS) which underpins the impending Singapore implementation of the Crypto-Asset Reporting Framework (CARF) and Amended Common Reporting Standard (ACRS) in year 2027.
She has wide experience in advising on Singapore network of tax treaties (such as DTAs). Bertha has a working knowledge of transfer pricing and recent developments of Base Erosion and Profits Shifting (BEPS 2.0) Pillar Two.
In addition to her dual professional qualifications, Bertha obtained a distinction in international tax planning, achieving a score of over 90% at the IRAS 2026 exam, and demonstrated academic excellence in Singapore income tax and GST with scores exceeding 70% in both specialist areas.
Bertha is expecting to become an Accredited Tax Practitioner in Income Tax by the end of 2026. She is currently completing the Advanced Tax Programme (Income Tax) conducted by IRAS with expected accreditation by the Singapore Chartered Tax Professionals (SCTP) as Accredited Tax Advisor (Income Tax) by 2027. For GST, she completed the GST Programme Level 2 and hopes to achieve accreditation as Tax Practitioner (GST) in 2027/2028.
Outside the office, Bertha enjoys nature, poetry and designs.

Contact:
Bertha Soh
- Bachelor of Laws, King’s College London
- Bachelor of Accountancy, Nanyang Technological University
- Advocate and Solicitor, Supreme Court of Singapore
- Solicitor, Supreme Court of England & Wales (non-practising)
Singapore Academy of Law
Law Society of Singapore
Law Society of England & Wales
- ACADEMIC BACKGROUND
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- Bachelor of Laws, King’s College London
- Bachelor of Accountancy, Nanyang Technological University
- PROFESSIONAL QUALIFICATIONS
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- Advocate and Solicitor, Supreme Court of Singapore
- Solicitor, Supreme Court of England & Wales (non-practising)
- MEMBERSHIPS
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Singapore Academy of Law
Law Society of Singapore
Law Society of England & Wales
