Transfer of property by way of love & affection in Malaysia

Posted on November 26, 2018 by Lim Hui San

1) What is a transfer by way of love & affection?
It is a transfer of property between close family members.

2) Who are close family members?
It is a transfer between husband and wife or parent and child.

3) Will the transfer of property between family members attract stamp duty?
It depends. Pursuant to Stamp Duty (Exemption) (No. 10) Order 2007, the law has provided as follows:-

Exemption Rate	Transferor	Transferee
100%	Husband	Wife
100%	Wife	Husband
50%	Child	Father/Mother
50%	Mother/Father	Child

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