Key Structuring Considerations for Foreign Investors 外国投资者的关键架构考量

Dividend Taxation
Key Structuring Considerations for Foreign Investors

Foreign investors expanding into Malaysia should consider the following when designing their shareholding structure:

• Individual vs. Corporate Shareholding – Corporate shareholders offer greater tax stability and flexibility.

• Dividend Repatriation Planning – Malaysia imposes no withholding tax on dividends, making it an attractive jurisdiction for profit repatriation.

• Group Holding Structures – Foreign holding companies enhance governance, asset protection, and future exit planning.

• Future Dividend Volume – High or recurring dividends may justify restructuring from individual ownership to a corporate holding model.  

股息税务
外国投资者的关键架构考量

外国投资者在拓展马来西亚业务并设计其股权结构时，应重点考虑以下因素：

• 个人持股 vs. 公司持股
  相较于个人股东，公司股东在税务稳定性与结构灵活性方面更具优势。
• 股息汇回规划（Dividend Repatriation）
  马来西亚对股息不征收预提税，使其成为利润汇回与跨境资金调配的理想司法管辖区。
• 集团控股架构
  通过外国控股公司持股，有助于提升公司治理水平、加强资产保护，并为未来退出（如出售、重组或上市）做好规划。
• 未来股息规模
  若预期股息金额较高或具有持续性，从个人持股重组为公司控股架构，通常在税务与风险管理层面更为合理。