Applicability of the 2% Dividend Tax within Group Structures 2% 股息税在集团控股架构下的适用性

Dividend Taxation Advisory for Foreign Group Holding Structures

Applicability of the 2% Dividend Tax within Group Structures

Within a foreign group holding structure:

• The 2% dividend tax applies only to individual shareholders, whether Malaysian or foreign.

• Corporate shareholders, including foreign parent companies, intermediate holding companies, and special purpose vehicles (SPVs), are not subject to the 2% dividend tax.

• Dividends distributed by a Malaysian company to a foreign corporate group entity remain free from Malaysian withholding tax under Malaysia’s single-tier dividend system.

Key Implication:
Group structures that hold Malaysian subsidiaries through corporate entities rather than individuals remain unaffected by the new dividend tax.

针对外国集团控股结构的股息税务

2% 股息税在集团控股架构下的适用性

在外国集团控股架构中：

• 2% 股息税仅适用于个人股东，无论其为马来西亚籍或外国籍个人。
• 公司股东不适用该 2% 股息税，包括外国母公司、中间控股公司以及特殊目的载体公司（SPV）。
• 根据马来西亚的单层股息税制度（Single-Tier Dividend System），马来西亚公司向外国集团内的公司实体分派股息，仍不需缴纳马来西亚预扣税。

关键影响：
通过公司实体（而非个人）持有马来西亚子公司的集团控股架构，将不受新引入的 2% 股息税影响。