Navigating Malaysia’s New SST on Commercial Leases: A Guide for Landlords and Tenants

Introduction
Effective July 1, 2025, Malaysia has expanded its Sales and Service Tax (SST) to include commercial rental and leasing services, introducing an 8% tax that will significantly impact the real estate market. This change presents new challenges and obligations for both landlords and tenants. Understanding the nuances of this new regulation, including its exemptions and the critical concept of “non-reviewable contracts,” is essential for navigating the evolving landscape of commercial real estate in Malaysia. This article provides a clear and comprehensive guide to the new SST, offering actionable insights for property owners, business tenants, and real estate professionals.

Share Par Value, Increment of Share Capital, and Allotment Based on Any Value in Malaysia

The Companies Act of 2016 brought about a significant transformation in Malaysia’s corporate landscape, introducing substantial changes to share par value, share capital increment, and the allotment of shares. This article provides a comprehensive analysis of these key aspects, offering a detailed overview of the current legal framework and its practical implications for businesses in Malaysia.

Personal Liability of an Executor or Administrator of a Deceased Estate

The death of a loved one is often an emotionally challenging time. Beyond the grief, there are legal and financial matters to attend to, often falling to the designated executor or administrator of the deceased’s estate. While this role is critical in ensuring the deceased’s wishes are fulfilled and assets are distributed correctly, it also carries the weight of potential personal liability . This article delves into the intricacies of personal liability for executors and administrators, exploring the definitions, legal frameworks, potential risks, and protective measures. Understanding these legal and financial responsibilities can alleviate some of the burden during an already difficult time, allowing executors and administrators to focus on fulfilling the deceased’s wishes.  

Vesting in Estate in Malaysia

Vesting in estate refers to the legal process of transferring ownership of property from a deceased person to their beneficiaries. This process is crucial in ensuring the smooth and lawful distribution of assets according to the deceased’s wishes or the applicable laws of inheritance in Malaysia. This article provides a comprehensive overview of vesting in estate in Malaysia, covering its definition, types of estates, methods of vesting, legal requirements, recent developments, and potential tax implications.

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