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Our archive of articles.
Our Articles
Employer's Obligations and Accounting Standards for Labuan Entities 101
To fulfil one of the economic substance requirements (ESR) for your Labuan entity, most business activities under the Labuan tax regulations mandate the hiring of full‑time employees who are physically based in Labuan. This guideline outlines your obligations as an employer and the bookkeeping responsibilities applicable to your Labuan entity. Employers’ Obligations If you are hiring a local Malaysian, please note that the minimum gross monthly salary for a full‑time empl
Feb 43 min read
A recap: Impact on Labuan entities from the landmark Judicial Reviews
In March 2025, we uploaded a circular from our Association of Labuan Trust Companies on our website. This article summarises the Labuan...
Sep 30, 20253 min read
AN UPDATE! Overview of Labuan business activities that are in scope and the minimum ESR to meet under the LBATA 1990
AN UPDATE arising from the successful resolution of Judicial Review applications Labuan companies carrying on business activities,...
Feb 5, 20251 min read
Evaluating the Labuan low tax rates alongside the costs of maintaining of a Labuan company
Similar to our previous article, in 2019, the Malaysian Government implemented economic substance regulations for Labuan business...
Sep 2, 20244 min read
Labuan trust or Labuan foundation?
Things to know and what would be the deciding factors Trust arrangements are a familiar concept in the common law world, including in...
Jan 26, 20249 min read
Recap: Quick understanding of the two corporate tax legislations in Malaysia, specifically Labuan
There are two corporate tax legislations in Malaysia, Labuan included, namely the Income Tax Act, 1967 (“ITA”) and the Labuan Business...
Dec 29, 20233 min read
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