Labuan leasing company licence, filed under our own licence.
Asset and equipment leasing under Labuan FSA. Adequate annual operating expenditure in Labuan as prescribed, 3 percent tax at substance compliance, designed before filing.
Make an enquiryLeasing licence, substance is the tax test.
As applicants approach Labuan FSA leasing company licensing, the substance test sits at the centre of the licence. Core income-generating activities must be carried out from the Labuan office, with adequate annual operating expenditure in Labuan as prescribed under the substance regulations. The 3 percent tax rate holds only when substance holds.
QX Trust files leasing company applications under our own Labuan FSA licence as the recognised party, designing the substance footprint and operational framework before the file is opened with the regulator.
Your leasing company file, filed directly by the licensed firm.
QX Trust Co. Ltd is a Labuan Managed Trust Company headquartered in Labuan IBFC. We file applications as the recognised party, not through an intermediary. We serve you in English, Chinese and Malay.
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Labuan FSA licensed
LMT0081
Our Labuan licence
EN + ZH + MS
Language desks
Labuan IBFC
Headquartered
What sits in the Labuan leasing company file.
Six deliverables prepared and assembled under one channel before submission to Labuan FSA.
Business plan and asset scope
A business plan covering target asset classes (aircraft, vessels, equipment, machinery), lessee markets, lease tenors and revenue projections.
Substance plan
Labuan office, core income-generating activities, adequate annual operating expenditure as prescribed and qualified staff documented for tax substance compliance.
Asset and lease documentation
Lease agreement templates, asset registration procedures, registration of liens, and ongoing asset-monitoring framework.
Fit-and-proper vetting
Director and shareholder vetting prepared for Labuan FSA approval. Leasing track record evidenced through past engagements.
Capital and funding plan
Capital plan calibrated to expected lease book, funding sources and counterparty exposure documented.
AML, governance and reporting
An AML manual, KYC for lessees, governance framework, supervisory reporting calendar and audited accounts arrangement prepared.
Four steps from scope to grant.
One channel, one owner, one timeline across the four phases of a Labuan leasing company licence application.
Pre-licensing audit
Business model, asset class, substance footprint and Labuan operating plan benchmarked against Labuan FSA leasing criteria.
File scope and drafting
Business plan, substance plan, lease documentation, constitutional documents and fit-and-proper questionnaires drafted.
Submission and dialogue
File submitted under our Labuan FSA licence. We absorb regulator queries on substance, asset scope and operational footprint.
Licence grant and handover
Approval issued by Labuan FSA. We hand over operating documentation, substance-compliance calendar and tax reporting framework.
Frequently asked.
Direct answers on leasing scope, substance, tax, assets, residency and timelines.
What is a Labuan leasing company licence?
A Labuan leasing company licence authorises asset and equipment leasing operations under Labuan FSA. Typical use cases include aircraft leasing, vessel leasing, oil-and-gas equipment and industrial machinery.
What substance does a Labuan leasing company need?
Under the Labuan substance regulations, leasing companies must maintain an operational office in Labuan, carry out core income-generating activities from that office, and incur adequate annual operating expenditure as prescribed.
What is the tax rate on Labuan leasing?
Labuan leasing companies are taxed at 3 percent of net audited profits when substance requirements are met. Non-compliance with substance triggers a 24 percent tax rate.
What assets can a Labuan leasing company lease?
Movable and immovable property assets, including aircraft, vessels, vehicles, machinery, oil-and-gas equipment, IT equipment and industrial assets. The licence scope sets the asset class limits.
Can a Labuan leasing company finance Malaysian residents?
Labuan leasing companies may deal with both residents and non-residents of Malaysia. Specific conditions are set under the Labuan leasing guidelines.
How long does the Labuan leasing licence take?
In our experience, leasing company applications typically run several months from a complete file. Director and principal officer prior-approval, business plan review and substance assessment all drive the timeline.
Scoping a Labuan leasing company licence?
Tell us about your asset book and lease tenors. We design the substance, structure the lease framework, and route the file under our Labuan FSA licence.
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