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Company Structures / International Business

International Business

We fuel, support, and drive your growth through strategies that are crafted to meet any potential regulatory challenges in taxation and other areas. This is achieved through our in-depth experience in designing corporate structures that are resilient and compliant.

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Countries of Expertise

Tax Regime in Labuan

Labuan jurisdiction is known as mid-shore where Labuan entity has two different tax systems, which are Income Tax Act 1967 and Labuan Business Activity Tax Act 1990 depending on the nature of business.

Labuan Business Activity Tax Act 1990

Labuan Trading Company

Labuan trading company are taxed under Labuan Business Activity Tax Act 1990 which is 3% of its audited net profit with fulfilled substance requirements.

Labuan Non-Trading Company

Labuan Non-Trading Company is also an investment holding company. A Labuan investment holding company is divided to two category which is pure and non-pure equity holding.

Labuan Non-Trading Companies are not subjected to tax (0% tax) with the submission of yearly management account and fulfilled substance requirement.

Document required for company incorporation

Individual (shareholder/director)

For corporate’s shareholder/director

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Why Choose BBS?

We understand the challenges encountered by entrepreneurs who are operating in a highly competitive and ever-changing environment. With more than 25 years of combined experience, we provide comprehensive business structure advisory and related services to assist entrepreneurs in navigating through challenges.

25 Years of Professional Experience

Over 300 License Applications

End-to-end Business Advisory Services

Partners with More Than 50 Jurisdictions

Our Global Footprint of Advisory

FAQ

One share in any denomination in foreign currency except Malaysia Ringgit

Approximately 7-14 business days upon complete collection of the required documents

The director and the shareholder must be at least one person and can be the same person. It
can be fully owned by a foreigner.

A resident secretary is required.

• Trading company – please see attachment “LFSA – Code 20” for allowed activities under trading company.
• Non-trading company/investment holding – income mainly from dividend or interest.
*Kindly take note that the tax for general trading or import/export services is ranging from 15% – 24% under Malaysia Income Tax Act 1967.

• Trading company companies are taxed under Malaysia Income Tax Act 1967, which the tax ranging from 15%-24% of its profit except for Labuan licensed company. (Audit required)
• Tax for Labuan licensed company and business nature under “Code 20” is 3% of its audited net profit with fulfilled its substance requirements. (Audit required)
• Investment holding companies are not subjected to tax (0% tax) with the submission of yearly

No.

• CTC of Passport
• CTC of Proof of address (such as the most recent utility bill, internet bill, insurance statement, etc)
*CTC – Certified True Copies: Certification of documents must be made by competent persons such as a notary public, solicitor, chartered secretary, or certified public accountant,
and made in accordance with the law in Malaysia or in the country where the certification was made.

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