Dividend Taxation Advisory for Foreign Group Holding Structures

For multinational groups and foreign investors, foreign group holding structures remain the most robust and tax-efficient model for owning Malaysian Sdn. Bhd. companies.

The YA 2025 dividend tax reinforces the importance of corporate-level ownership and structured dividend planning, while Malaysia continues to offer a dividend-friendly environment with no withholding tax on corporate distributions.

针对外国集团控股结构的股息税务 

对于跨国集团和外国投资者而言，外国集团控股结构仍然是持有马来西亚私人有限公司（Sdn. Bhd.）最稳健且税务效率最高的模式。

2025课税年度的股息税政策进一步凸显了公司层面所有权和结构化股息规划的重要性，而马来西亚继续提供有利于股息的投资环境，不对公司分红征收预提税。