Dividend Taxation Advisory for Foreign Group Holding Structures
Advantages of Foreign Group Holding Structures

Foreign group holding structures offer several advantages in light of the YA 2025 changes:

(a) Tax Efficiency
• Avoids the 2% individual dividend tax exposure.
• Allows dividend taxation to be managed under foreign corporate tax regimes, which may offer exemptions, participation relief, or territorial tax systems.

(b) Centralised Dividend Management
• Enables consolidation of profits at the holding company level.
• Facilitates controlled reinvestment, downstream funding, or regional expansion.

(c) Governance and Risk Management
• Separates operational risk in Malaysia from the group’s ultimate owners.
• Enhances corporate governance, transparency, and auditability.

(d) Exit and Restructuring Flexibility
• Simplifies share transfers, M&A transactions, and group restructuring.
• Enables disposal at the holding company level rather than the operating subsidiary.  

针对外国集团控股结构的股息税务
外国集团控股架构的优势

鉴于 2025 课税年度（YA 2025）的新规变化，外国集团控股架构具备以下多项优势：

（a）税务效率

• 可避免个人股东需承担 2% 股息税的风险。
• 股息税务可在外国公司的税务体系下进行规划与管理，而部分司法管辖区可能提供税务豁免、参与免税（Participation Relief）或属地税制等优惠安排。

（b）集中化的股息管理

• 有助于在控股公司层面集中整合集团利润。
• 便于进行统一的再投资规划、向下属公司提供资金支持，或推动区域性及跨国业务扩展。

（c）公司治理与风险管理

• 将马来西亚的营运风险与集团最终实益拥有人有效隔离。
• 提升公司治理水平、透明度以及审计的可管理性。

（d）退出机制与重组灵活性

• 简化股份转让、并购（M&A）交易及集团重组安排。
• 允许在控股公司层面进行资产或股权处置，而无需直接出售营运子公司。