Malaysia: Corporate/Commercial Law

Under Malaysian law, directors of a company owe statutory and fiduciary duties directly to that company, regardless of group structure or foreign parent involvement.

This playbook is for boards, MDs, in-house counsel and compliance leaders at Malaysian companies operating across borders or embedded in international supply chains. It focuses on legal risk management in Malaysia as it plays out in cross-border contracts, compliance obligations and governance decisions.

In an effort to ease the burden on small and medium enterprises, the Prime Minister Datuk Seri Anwar Ibrahim had announced on 6 December 2025 that the e-invoice exemption threshold will be raised to RM1 million annual turnover or revenue beginning 1 January 2026.