Foreign Corporate Shareholders (Holding Company Structures) 外国公司股东（控股公司架构）
Dividend Taxation
Foreign Corporate Shareholders (Holding Company Structures)
Where dividends are paid to a foreign company (e.g. a parent company, offshore holding company, or group investment vehicle):
• The 2% dividend tax does NOT apply, as the tax is imposed only on individuals, not corporate shareholders.
• Dividends paid by a Malaysian company to a foreign corporate shareholder remain exempt from Malaysian withholding tax under Malaysia’s single-tier dividend system.
• The taxation of such dividends will generally be subject to the tax laws of the shareholder’s home jurisdiction, including any controlled foreign company (CFC) or remittance-based tax rules.
Strategic Consideration:
For cross-border groups and high-value investments, using a foreign holding company as the shareholder of a Malaysian Sdn. Bhd. remains a preferred structure from a tax, governance, and risk-management perspective.
股息税务
外国公司股东（控股公司架构）
当马来西亚公司向外国公司（例如母公司、离岸控股公司或集团投资主体）支付股息时，适用以下税务原则：
• 2% 的股息税不适用，因为该税项仅针对个人股东征收，而不适用于公司股东。
• 在马来西亚**单层股息税制（Single-Tier Dividend System）**下，马来西亚公司向外国公司股东支付的股息，仍可享有马来西亚预扣税豁免。
• 该等股息的最终课税，通常取决于股东所属司法管辖区的税法，包括但不限于受控外国公司（CFC）规则或汇回课税制度。
战略考量：
对于跨境集团及高价值投资而言，以外国控股公司作为马来西亚 Sdn. Bhd. 的股东，在税务规划、公司治理及风险管理层面，仍然是更为优选且稳健的股权架构。
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