馬來西亞《受託人法》和《受託人（成立）法》的修正案於 2025 年 2 月 20 日生效，為受託人引入了新的透明度和記錄保存職責。新規則適用於受馬來西亞法律管轄、在馬來西亞管理或大多數受託人居住在馬來西亞的明示信託。受託人必須保存信託財產的記錄，識別其資產、負債、收入和支出；會計記錄和財務報表；以及委託人的意願信函或備忘錄。他們還必須保留信託管理所需的任何其他文件，例如信託契約或受託人的任命和罷免文件。受託人還必須取得並保存有關信託的充分且最新的受益所有權資訊。這包括受益所有人的身份、居住地址、國籍、身分證號碼、出生證明號碼、護照號碼或其他官方身分證號碼以及政府確定的任何其他資訊。必須為公司受益人記錄類似的資訊。受益所有權資訊登記冊必須在任何變更之日起一個月內更新。受託人還必須取得並保存有關信託的其他受監管代理人和服務提供者的基本資訊。在他們不再參與信託之後，所有資訊必須保存至少五年。他們必須根據尚未制定的規定允許官方機構取得這些文件和資訊。政府可以與任何外國政府交換這些資訊。如果信託持有並處理遺囑、遺產認證或遺產管理書中指定的信託財產，則可獲得豁免。《受託人（成立）修正案》的相應修正案要求公司受託人保存其信託的受益所有人登記冊，其中包含每個受益所有人的姓名和郵政地址以及受益所有權的性質。他們必須在創建受益所有人登記冊後的 14 天內向政府提供登記冊副本。如果懷疑有濫用行為，部長有權檢查登記冊和受託人。

Malaysian trustees must now keep records of all beneficiaries' identities

Amendments to Malaysia's Trustee Act and Trustees (Incorporation) Act came intooperation on 20 February 2025, introducing new transparency and record-keeping duties for trustees.

The new rules apply to express trusts governed by Malaysian law, administered in Malaysia or where a majority of the trustees is resident in Malaysia. The trustees must keep now records of the trust property, identifying its assets, liabilities, income and expenses; accounting records and financial statements; and letters or memorandum of wishes from the settlor. They must also keep any other documents necessary for the administration of the trust, such as the trust deed or documents of appointment and removal of trustees.

Trustees must also obtain and hold adequate and up-to-date beneficial ownership information regarding the trust. This includes the identity of the beneficial owners, their residential addresses, nationalities, identity card numbers, birth certificate numbers, passport numbers or other official identification numbers and any other information as determined by the government. Similar information must be recorded for corporate beneficiaries. The register of beneficial ownership information must be updated within one month from the date of any change. Trustees must also obtain and hold basic information on other regulated agents of, and service providers to, the trust. All the information must be kept for at least five years after their involvement with the trust ceases. They must grant official bodies access to the documents and information under regulations yet to be made. The government can exchange this information with any foreign government. An exemption is provided where the trust holds and deals with trust property specified in a will, probate or letter of administration. Corresponding amendments to the Trustees (Incorporation) Amendment Act require
corporate trustees to keep a register of beneficial owners of its trusts, containing the name and postal address of each beneficial owner and the nature of the beneficial ownership. They must provide a copy of the register of beneficial owners to the government within 14 days of creating it. The minister has powers to inspect the register and the trustee if suspicions of misuse arise.

Sources:
Skrine
Malaysian government (PDF)