Dividend Taxation Advisory for Foreign Group Holding Structures 外国集团控股架构下的股息税务咨询  

Dividend Taxation
Dividend Taxation Advisory for Foreign Group Holding Structures

(Malaysia – Effective from Year of Assessment 2025)

Executive Overview

Foreign investors commonly establish group holding structures to own and manage Malaysian subsidiaries as part of a regional or global expansion strategy.

These structures typically involve a foreign parent or intermediate holding company owning shares in a Malaysian Sdn. Bhd.

With effect from the Year of Assessment (YA) 2025, Malaysia has introduced a 2% tax on dividend income received by individuals where total annual dividends exceed RM100,000.

While this measure does not apply to corporate shareholders, it has important implications for group structuring, shareholder selection, and dividend flow planning.  

股息税务
外国集团控股架构下的股息税务咨询  

（马来西亚——自 2025 课税年度起生效）

执行概要

外国投资者在进行区域性或全球业务扩展时，通常会设立集团控股架构，以持有和管理其马来西亚子公司。此类架构一般由外国母公司或中间控股公司持有马来西亚 Sdn. Bhd. 的股权。

自 2025 课税年度（YA 2025） 起，马来西亚对个人股东在年度股息总额超过 RM100,000的部分征收 2% 股息税。尽管该措施不适用于公司股东，但它对集团架构设计、股东主体选择以及股息分配与回流规划具有重要影响。