Investment Guides and Fact Sheets

Here you can find FAQs and fact sheets on local regulations and levies. In addition, we welcome your inquiries on specific issues not covered here regarding your investment in Malaysia or Germany.

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Doing Business in Malaysia

Withholding Tax (WHT) and Double Taxation

Information in this advisory includes:

  • Payments subject to WHT
  • Expanded Scope of Withholding Tax and Exemption in 2017
  • Double Tax Treaties with Malaysia and Tax Relief
  • Contractual Protection of Payments

 DOWNLOAD PDF (182KB)

Corporate Income Tax

Information in this advisory includes:

  • Collection of tax and instalment payment
  • Tax rates for companies and unincorporated businesses

 DOWNLOAD PDF (139KB)

Income Tax

Information in this advisory includes:

  • Conditions of being fully taxable
  • Taxable types of income
  • Taxation of persons residing in Malaysia
  • Taxation of persons not residing in Malaysia
  • Tax return
  • Tax advantages

 DOWNLOAD PDF (120KB)

Stamp Duty

Information in this advisory includes:

  • Legal implications of the Stamp Duty
  • Types of Stamp Duty
  • Stamping procedure and duration

 DOWNLOAD PDF (44KB)

Short-term Malaysian Visas

Information in this advisory includes:

  • Short Term Work Visa: The Professional Visit Pass (PVP)
  • Requirements to obtain a PVP
  • Income tax under a PVP
  • Who to contact

 DOWNLOAD PDF (99KB)

Precautions Against Fraud

ALERT!

Beware of commercial fraud, scamming and fake tenders!

Following a recent spate of incidents, we would like to issue the following warnings:

  1. Beware of scamming (wrongful indication inheritances, offer of romance scams etc.)! Almost 100% of them are fake!
  2. Beware of tenders and alleged procurements of the Malaysian government that are not issued through the Ministry’s official website! Government websites and email accounts usually end with “gov.my”.
  3. Be cautious if you are contacted by “tender committees” and “agencies” that offer their support for your participation in public procurement. They usually ask for high fees to be paid in foreign currency and to private accounts in order to secure your participation in the tender process! You can be almost 100% sure that they are fake.
  4. Avoid any kind of prepayments – such payments are not usual practice and should not be accepted. You may end up having paid and not getting anything in return.
  5. Please steer clear of payments via Western Union, Money Gram etc. – no tracking of your payment will be possible.
  6. Always be suspicious if you see alleged company emails that are using domains such as: Gmail, Yahoo, Hotmail, Outlook, Accountant.com etc.
  7. Please be extra careful when you receive invoices of Malaysian authorities that are issued in foreign currency, e.g. USD or EUR.
  8. Do not accept invoices without a company registration number.

Precautionary measures:

  1. Always request for a trade register excerpt from the Malaysian Companies Register, SSM.
  2. Check the other party’s company registration number before going into business relationship with a new partner.
  3. Always verify telephone numbers / websites / addresses / contact persons etc. before you transfer any money.

If in doubt, please contact us. We can help to mitigate your risks!

Contact: corporateservices(at)malaysia.ahk.de

 DOWNLOAD PDF (79KB)

Doing Business in Germany

Registering a company in Germany

Here you will find information on:

  • Business partnerships
  • GmbH & Co. KG
  • Corporations
  • Branch offices
  • Taxation for partnerships and corporations

Click on the image to enlarge or download (PDF, 162KB)

Overview - most common types of German companies

Here you will find a comparison table for various types of legal business entities that can be set up in Germany.

Click on the image to enlarge or download (PDF, 115KB)