Dividend Taxation Advisory for Foreign Group Holding Structures
Non-Cash Dividends within Group Structures

Where dividends are distributed in the form of assets, shares, or other non-cash consideration:

• The market value of the property at the date of distribution must be determined;
• This value must be disclosed on the dividend voucher; and
• The value is treated as the gross dividend amount for Malaysian reporting purposes.

Group tax teams should assess whether such distributions may trigger capital gains, income recognition, or revaluation adjustments in other jurisdictions.  

针对外国集团控股结构的股息税务
集团架构内的非现金股息  

若股息以资产、股份或其他非现金对价形式分配：

必须确定分配日该资产的市场价值；
该价值必须在股息凭证上披露；并且
该价值在马来西亚的税务申报中被视为股息总额。

集团税务团队应评估此类分配是否可能在其他司法管辖区引发资本利得、收入确认或重估调整。