A Labuan company is a company incorporated under the Labuan Companies Act 1990 (LCA 1990). Companies under this Act are allowed to carry out business in, from or through Labuan in order to enjoy its tax neutrality. A Labuan company may have these shares structures:
• company limited by shares
• company limited by guarantee
• an unlimited company
Types of company:
• Labuan Company
• Labuan Foreign Company
• Labuan Protected Cell Company
Residents and non-residents of Malaysia are allowed to establish Labuan companies. Under Section 7(5) of the Labuan Companies Act 1990 (LCA 1990), a Labuan company is allowed to deal with a resident subject to notification to Labuan Financial Services Authority (Labuan FSA).
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