Engaged As An Investment Holding Company Companies in Malaysia

Engaged as an investment holding company, companies in Malaysia are subject to the general requirements of the Companies Act 2016 and the Companies Commission of Malaysia (CCM) Guidelines on Investment Holding Companies.

The key features of an investment holding company are as follows:

An investment holding company is a company whose primary purpose is to hold shares in other companies for investment purposes.

An investment holding company is not allowed to carry on any business activity except for the purpose of holding shares in other companies and deriving income from such holdings.

An investment holding company is required to maintain a minimum paid-up capital of RM2 million.

An investment holding company is required to prepare and submit to the CCM financial statements that comply with the Financial Reporting Standards.

An investment holding company is subject to the corporate tax rate of 24%.