纳闽基金会注册和管理服务

博纳信托有限公司提供纳闽基金会设定和管理服务。

纳闽基金会指的是可以在东马来西亚的纳闽岛经济特区建立离岸基金会。

纳闽基金会

纳闽基金会推荐给以下人员

纳闽基金会主要被各种富人及其家庭,非营利组织(NPO)等用于各种目的。

纳闽基金会的宗旨
· 创造和积累财富和资产继承计划可以将家庭的财富和价值继承到下一代
· 强大的资产保护和强大的机密性如果资产得到适当设置,您可以强有力地保护资产免受债权人或其他索赔人的侵害
· 资产的整合和管理可以整合和管理跨境资产和受益人您可以控制受益人如何获得资产
· 累积资产的最优运作和分配计划可以整合和管理跨境资产和受益人您可以控制受益人如何获得资产
· 遗嘱认证的逃避效力(采购程序)有效地将资产分配给继承人而不必避免缓刑,无需支付法庭费用,延迟等。

Advantages of the Labuan Foundation

The main advantages of Labuan Foundation are as follows:-

Advantages of the Labuan Foundation
Capital and property requirementLabuan Foundation does not have the concept of capital requirements, it can be created from 1 US dollar.
Legal statusLabuan Foundation has a juridical personality and can hold bank accounts and possess movable property / real estate under the name of the foundation. The Foundation can also become a shareholder of another company.
ConfidentialityLabuan Foundation will ensure robust confidentiality and anonymity, and information on the Foundation will not be disclosed to the outside.
DurationLabuan Foundation can have a lifetime indefinitely.
AssetLabuan Foundation does not retain the founder’s share, it has the effect of avoiding the probate (inheritance procedure is unnecessary).
Management authority of the founderThe founder of Labuan Foundation can continue to keep the Foundation under its own command and supervision by appointing him / herself as the Foundation’s director.
Claim from creditorsThe founder of Labuan Foundation will not have any interest, the assets donated to the Foundation will be completely separated from his / her own assets (bankruptcy quarantine function).
TaxDistribution of Labuan Foundation to beneficiaries will be tax exempted in Labuan.

* Beneficiaries need to meet their tax liabilities at their tax residence country.


Tax incentive measures of Labuan Foundation

The tax incentive measures of Labuan foundation corporation are as follows:-

Corporate tax of Labuan Foundation (aimed at asset preservation)
Tax rate0%
Accounting auditNo

Labuan Foundation aiming for asset management and asset preservation will be exempt tax. However, as with General Trading Company, kindly be aware that tax is levied as follows, only when you conduct business activities under the name of the Foundation.

Corporate tax of the Labuan Foundation (aimed at business activities)
Tax rate3%
Accounting auditYes

* If you have a plan to do business at the Labuan Foundation, we recommend establishing a Labuan general corporation with the Labuan Foundation as 100% shareholder, and conducting business activities at the general corporation side.


Overview and main features of the Labuan Foundation

Overview of Labuan Foundation

Note : Once the asset has been relocated, it will be legally owned by the Foundation. The founder acts as a director of the foundation (Council Member) at the request, and it is possible to keep assets and operations under command and supervision of him / herself.

• Founder・・・Person or entity who is individual or corporation and charter subscriber
• Beneficiaries・・・Person or entity who have vested interests in the foundation’s assets
• Supervisory Person / Protector・・・Person or entity who monitor the actions of the Board and protect the foundation’s work
• Council Member・・・Person or entity who ensure compliance with the foundation and officers
• Officer ・・・Person or entity who manage foundations to achieve the foundation’s purpose
• Secretary・・・Person or entity who act as a secretary of the Foundation and have a substitute function

Founder

* Compulsory

* This position equivalent to Company’s Director

  • Compulsory appointment
  • Minimum One (1), either natural person or corporate entity
  • May be residents or non-residents of Malaysia
  • May also be one of the beneficiaries
Beneficiaries

* Compulsory

* This position equivalent to Company’s Shareholder

  • Compulsory appointment
  • May include individuals, corporate entities, class of beneficiaries or charities and are those who have vested interest in assets of the foundation
  • May be residents or non-residents of Malaysia
Officer

* Compulsory

* This position equivalent to Company’s Manager

  • Compulsory appointment
  • Minimum One (1), either natural person or corporate entity
  • May be residents or non-residents of Malaysia
  • Founder or Beneficiary may be appointed as Officer (but not be a council member at the same time)
  • Duties are inter alia to ensure proper administration of the foundation and to carry out decisions of the Council
Council Members

* Optional

* This position equivalent to Company’s Board of Directors

  • Not a compulsory appointment, at the discretion of the Founder (unless foundation that solicits donation from the public)
  • May be either natural person or corporate entity
  • May be residents or non-residents of Malaysia
  • Cannot act as Officer at the same time
  • Council is similar to the Board of Directors in a company context. The council is responsible to manage and oversee operations (general supervision) of the management of the foundation by its officer and to ensure compliance by the Labuan foundation and its officer with the charter of the foundation and provisions of the LFA
Secretary

Compulsory

* This position Similar to Company Secretary

  • Compulsory appointment
  • The secretary must be a licensed Labuan Trust Company
  • Service provider to the foundation and performs a compliant agent function and acts as a conduit between foundation and Labuan FSA
Supervisory Person, Protector

Optional

  • Not a compulsory appointment
  • Compulsory for foundation that solicits donation from the public.
  • Role to monitor the Council’s decision, power to add or remove Officers, Council members etc.
Main features of Labuan Foundation
Registered Office
  • Mandatory to maintain a registered office within Labuan Island
  • The registered address must be the address of the trust company
Capital, Wealth Requirements
  • No capital requirements as a foundation does not have share capital.
  • Minimum endowment of USD 1.00 as an initial asset at time of establishment.
Legal Status
  • It is a legal entity, it can enter into contracts, buy and sell properties, own bank accounts or own shares or interest in other corporations.
Registration
  • All Labuan Foundation must be registered with Labuan Financial Services Agency (Labuan FSA)
Duration
  • May be fixed or infinite life span.
Currency
  • Expected to continue to operate in currencies other than the Malaysian currency (ringgit) in principle, except as authorized by relevant authorities
Compliance
  • All Labuan Foundation shall comply with the 2001 Anti-Money Laundering and Anti-Terrorism Financing Act 2001
Property
  • Property of the Labuan foundation is owned legally and beneficially by the foundation and is to be utilised solely for the purposes and objects stated in the charter of the foundation.
  • Property of the Labuan foundation can be Malaysian and/or non-Malaysian property.
  • Any assets endowed to a Labuan foundation shall be the properties of such foundation.
  • This includes:
    (d.1)   Assets of every kind whether corporeal or incorporeal, tangible or intangible, movable or immovable, however acquired may be endowed to a Labuan foundation; and
    (d.2)   Legal documents or instruments in any form, including electronic or digital, evidencing title to or interest in, such assets as described in the above bullet point including bank cheques, money orders, shares, securities, bonds, bank drafts and letters of credit.
Property in Malaysia
  • Labuan foundation for charitable purposes may hold Malaysian property and NEED NOT seek prior approval from Labuan FSA.
  • For Labuan non-charitable foundations, including foundations established for the benefits of family members that intend to include Malaysian property must seek prior approval from Labuan FSA.
Founder retains control
  • Founder can appoint him / herself as director and beneficiary
  • Founder can have rights and authority in the foundation’s or foundation’s Charter and Article
Creditors’ claimsAs the transfer of assets is completed prior to the occurrence of the claim, the asset will be out of the claim of the creditor for the founder as it has a corporate status that is separate from the founder. However, kindly pay attention to the following points on property transfer.

  • Assets are being transferred from the founders to the foundation before the obligee’s cause of action arises
  • Assignment of assets shall be 2 years from the date of establishment
  • The founder him / herself does not go bankrupt by transferring the asset from the founder to the foundation
  • Assets being transferred without intention to fraudulently deceive creditors
Accounts
  • Accounting books must be kept within Labuan Island
  • Must endeavor to be available at all times for auditing and viewing by executives
Redomiciliation
  • Possible. A foundation founded in another country (region) can change the home base of Labuan registered -> foreign nationality, foreign nationality -> Labuan nationality as long as jurisdiction of another country is permitted
DissolutionFoundation can dissolve when resolution of officer is established based on the following:-

  • The Foundation has been established for a certain period and its period has expired
  • When the objectives of the foundation have been achieved or impossible
  • Dissolution is required under the Charter

After dissolution, the ownership of the remaining assets will be transferred to the beneficiary

*在纳闽基金会,创始人(创始人≒董事)可以申请和获得工作许可,也可以申请一般贸易公司。 尽管从理论上讲可能免征公司税,所以马来西亚政府没有向该人签发签证的优点,但直觉地认为签发是非常困难的,除非我们能解释这种事情的优点。 如果您想获得工作许可证,我们建议纳闽公司为全资子公司,并向纳闽公司一方申请工作许可证

* 1 慈善宗旨应至少包括以下目标之一:

慈善宗旨的定义
1. 预防和减轻贫困
2. 宗教,专业或教育的发展
3. 增进健康,包括预防和减轻疾病,疾病或人类苦难
4. 社会和社区进步,包括老年人,残疾人,儿童和年轻人的照料,支持和保护
5. 文化,艺术和遗产的进步
6. 业余运动的发展,通过消耗体力或智力来促进健康
7. 促进人权,解决冲突与和解
8. 环境保护的进步与改善
9. 动物福利的进步
10. 为了社会福利的利益而发展用于娱乐或其他休闲时间的设施

纳闽基金会和纳闽信托之间的区别

纳闽基金会与纳闽信托的区别如下: –

 纳闽信托纳闽基金会
适用法律
  • 普通法
  • 民法
法人实体
  • 不是具有单独法律存在的法律实体
  • 独立的法律实体
资产归属
  • 资产归属于信托,由受托人合法拥有
  • 资产由基金会合法拥有。 在注册基金会后,该财产不再属于创始人,而属于基金会
各方之间的关系
  • 各方之间的关系是信托
  • 各方之间的关系是契约性的
各方之间的名称
  • 建立信托的人被称为委托人
  • 从信托中受益的人被称为受益人
  • 创建捐赠基金的人被称为创始人
  • 从捐赠基金中受益的人被称为受益人
注册
  • 无需注册信任
  • 基金会注册是强制性的
证书文件
  • 信托契约
  • 宪章和文章
行政权力
  • 指定受托人是负责持有信托资产和管理信托的人
  • 指定受托人是负责持有信托资产和管理信托的人
实体归属
  • 在建立信托并将信托资产中的合法所有权归属于受托人后,委托人可能拥有某些保留权力
  • 创始人不保留或获得与基金会财产有关的任何所有权
  • 受益人或创建基金会的人可能包括创始人

(参考: Labuan IBFC “Labuan Foundations Act 2010“)

(参考: Labuan IBFC “Labuan Financial Services and Securities Act 2010“)

(参考: Labuan IBFC “Guidelines on the Establishment of Labuan Foundation“)

(参考: Labuan IBFC “Guidelines on the Establishment of Labuan International Waqf Foundation“)

如果您对上述内容有任何疑问或疑虑,请随时与我们联系。


联系

    • 请阅读我们的隐私政策并检查您是否同意,然后按下面的“发送”按钮。