Wealth Management / Foundation

Foundation

A Foundation is an incorporated legal entity similar to a company which can be used to hold assets in its own name with the objective of managing these assets for the benefit of a class of person on a contractual basis. Labuan Foundations are ideal for wealthy individuals, families, companies, and non-profit organizations who wish to control their assets and business while enjoying legal protection. Typically, Labuan Foundations are used for asset protection, charitable purposes, business succession, wealth management and other legal activities. Labuan Islamic Foundation are provided as well where operations must be in compliance with Shariah principles.

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What are foundations?

A Labuan foundation, as provided by the Labuan Foundations Act 2010, is a corporate body with a separate legal entity, established to manage its own property for any lawful purpose, be it for charitable or non charitable purposes.

Purpose

Example of Asset

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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 management account and fulfilled substance requirement.

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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