【新山律师版权所有】

在新山产业交易中，我们经常遇到一种俗称为 Love and Affection Transfer 的产业转让。

简单来说，就是产业拥有人在没有收取正常买卖价钱的情况下，因为亲属关系，把产业或部分产权赠送给家人。

很多人以为：

“都是自己人，只要写送给家人，就可以免税。”

其实并不是这样。

要记得哦，我们自己认为的亲属关系不等于自动免税，Love and Affection也不是任何家庭成员都可以随便使用的“免税理由”。

哪些亲属关系享有印花税优惠？

根据目前的印花税规定，主要分为以下三类：

父母与孩子、祖父母与孙子女的这项优惠，适用于在2023年4月1日或之后签署的有关转让文件，并且受让人必须是马来西亚公民。财政部说明

RM1 million以下是不是完全不用给任何费用？

不是。

这里所说的“全免”，主要是指符合条件的产业转让文件印花税，并不代表整宗转让完全免费。

办理过程中仍可能涉及：

1. 律师费；
2. 土地局注册费；
3. 查册及杂费；
4. 州政府批准费用；
5. 银行贷款或解除抵押费用；
6. 估价相关程序；
7. RPGT申报及其他税务问题。

而且，印花税一般以产业的市价为基础，不是家人之间自己写RM1，就可以按照RM1计算。

兄弟姐妹之间可以使用Love and Affection吗？

兄弟姐妹之间可以考虑以赠与方式转让产业，但一般不能享有上述夫妻、父母与孩子或祖孙关系的特别印花税优惠。

换句话说：

可以赠送，不代表可以免税。

即使哥哥把产业送给弟弟、姐姐把产权送给妹妹，LHDN仍可能按照产业市价征收正常印花税。

因此，不能为了节省印花税，就把不符合资格的关系包装成另一种关系。

哪些关系通常不享有这项亲属印花税优惠？

以下关系一般不属于上述优惠类别：

1. 兄弟姐妹；
2. 未婚情侣；
3. 同居伴侣；
4. 叔叔、姑姑、舅舅或姨妈与侄子女；
5. 堂兄弟姐妹或表兄弟姐妹；
6. 岳父母与女婿；
7. 公婆与媳妇；
8. 朋友；
9. 生意伙伴；
10. 公司与个人。

这不代表这些人之间完全不能转让产业，而是不能单凭“我们感情很好”或“他是我的亲戚”，就要求获得特定的印花税优惠。

Love and Affection不是一个随便使用的名称

马来西亚有一种常见观念：只要没有收钱，只要是送给对方，就全部写成Love and Affection。

问题是，每一份法律文件都有其真正的法律和税务意义。

办理前必须确认：

1. 双方的真实关系；
2. 是否确实属于无偿赠与；
3. 受让人是否符合公民资格；
4. 产业目前是否有银行贷款；
5. 地契是否有限制转让；
6. 是否需要州政府批准；
7. 转让人是否涉及债务或破产风险；
8. 是否会影响其他家庭成员的权益；
9. 印花税及RPGT如何处理。

Love and Affection不应该被当成一种方便的“文件名称”，更不能为了节省税务而随意使用。

印花税优惠与RPGT是两回事

很多人只注意印花税，却忽略产业转让同时也可能涉及房地产盈利税（RPGT／CKHT）。

在符合条件的夫妻、父母与孩子以及祖父母与孙子女之间进行无偿赠与时，转让人可能获得“不赚不亏”的RPGT待遇。不过，相关条件与印花税优惠并不完全相同，例如RPGT规定也涉及转让人的公民身份。LHDN官方说明

因此：

印花税获得豁免，不代表RPGT申报也可以不处理。

即使最终没有RPGT需要缴付，相关申报责任仍应根据当时适用的规定处理。

十年后才发生的问题，才是最难处理的问题

产业文件准备错误，不一定马上出事。

真正令人担心的是，多年以后产业要出售、再融资、处理遗产，或者家人之间发生争议时，才发现：

1. 当年的亲属关系不符合税务优惠；
2. 文件写的原因与事实不同；
3. 转让人当时并不真正明白文件；
4. 有家人声称转让涉及欺骗或不当影响；
5. 印花税或RPGT没有正确处理；
6. 地契已经转名，却留下更复杂的法律问题。

到了那个时候，当事人可能已经年老、失联甚至过世，相关证据也可能已经遗失。要重新解释十年前发生的事情，往往比一开始正确处理更加困难。

家人之间转让产业，看起来没有买卖价钱，但它仍然是一宗正式的产业交易。

办理Love and Affection产业转让之前，不要只问：

“可不可以转名？”

更应该先确认：

“这个关系是否符合印花税优惠？RPGT如何处理？转名后会不会影响贷款、遗产及其他家人的权益？”

如果你准备在新山、柔佛或马来西亚半岛办理家人之间的产业转让，建议先让熟悉产业交易及相关税务程序的律师检查实际关系、地契情况和转让目的，再决定应该采用哪一种文件。

总行 — Larkin（新山）
地址：No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
电话：07-226 6533 / 07-224 2277
传真：07-223 7722
WhatsApp：016-788 9176
电邮：william.lim@wfpartners.com.my

第二分行 — Southkey（新山）
地址：C-3-28, Block C, Pusat Komersial Bayu Tasek, Persiaran Southkey 1, 80150 Johor Bahru, Johor
电话：07-287 7925
电邮：florence.toh@wfpartners.com.my

第三分行 — Nusa Jaya Mas（士古来）
地址：15A, Jalan NJM 1/1, Taman Nusa Jaya Mas, 81300 Skudai, Johor
电话：07-559 2883
手机 / WhatsApp：016-800 6743
电邮：william.lim@wfpartners.com.my
网站：https://wfnpartners.com/

免责声明
本文仅供一般法律知识与公众教育用途，并不构成针对任何个别案件的法律或税务意见。产业转让的印花税、RPGT、州政府批准、贷款及注册要求，会因亲属关系、公民身份、产业市价、地契条件和转让日期而有所不同。正式办理前，应让律师及税务专业人士根据最新法令、宪报命令和个别事实进行确认。

如需专业的法律咨询或了解更多详情，请访问我们的官方网站： 👉 www.wfnpartners.com

Transfer of Property by Way of Love and Affection: Are Transfers Between Family Members Automatically Tax-Exempt?

In Johor Bahru property transactions, we often encounter transfers commonly described as a Transfer by Way of Love and Affection.

In simple terms, a property owner transfers the whole or part of a property to a family member without receiving the normal purchase price because of their family relationship.

Many people assume:

“We are family. As long as the property is described as a gift to a family member, the transfer will be tax-exempt.”

This is not necessarily correct.

A relationship that we personally regard as close does not automatically qualify for tax exemption. “Love and affection” is not a general tax-exemption reason that can be applied to every family member.

Which Family Relationships Qualify for Stamp-Duty Concessions?

Under the current stamp-duty rules, the principal categories are:

The concessions for transfers between parents and children and between grandparents and grandchildren apply to qualifying instruments of transfer executed on or after 1 April 2023. The recipient must also be a Malaysian citizen. Ministry of Finance’s explanation

Does a Property Worth RM1 Million or Less Mean That No Fees Are Payable?

No.

The “full exemption” principally refers to the stamp duty on the qualifying instrument of transfer. It does not mean that the entire transfer is free of charge.

The transaction may still involve:

1. Legal fees;
2. Land Office registration fees;
3. Search fees and other disbursements;
4. State Authority consent fees;
5. Bank-financing or discharge expenses;
6. Valuation procedures;
7. RPGT filing; and
8. Other tax-related matters.

Stamp duty is also generally assessed based on the property’s market value. Family members cannot simply state a consideration of RM1 and expect the stamp duty to be calculated based on RM1.

Can Siblings Use a Transfer by Way of Love and Affection?

Siblings may consider transferring a property by way of gift. However, transfers between siblings generally do not qualify for the specific stamp-duty concessions available to spouses, parents and children, or grandparents and grandchildren.

In other words:

A property may be given as a gift, but that does not mean the transfer is tax-exempt.

If an elder brother transfers a property to his younger brother, or a sister transfers her interest to another sister, LHDN may still assess normal stamp duty based on the property’s market value.

A relationship that does not qualify for the concession should not be disguised as another type of relationship merely to reduce stamp duty.

Which Relationships Generally Do Not Qualify for These Family Stamp-Duty Concessions?

The following relationships generally fall outside the categories described above:

1. Brothers and sisters;
2. Unmarried couples;
3. Cohabiting partners;
4. Uncles or aunts and their nephews or nieces;
5. Cousins;
6. Parents-in-law and sons-in-law;
7. Parents-in-law and daughters-in-law;
8. Friends;
9. Business partners; and
10. Companies and individuals.

This does not mean that property transfers between these parties are entirely prohibited. It means that they cannot obtain a particular stamp-duty concession merely by saying:

“We are very close,” or “This person is my relative.”

“Love and Affection” Is Not Merely a Convenient Description

A common assumption in Malaysia is that any property transfer without payment can simply be described as a transfer by way of love and affection.

However, every legal document carries actual legal and tax consequences.

Before proceeding, the parties should confirm:

1. Their true relationship;
2. Whether the transfer is genuinely made without consideration;
3. Whether the recipient satisfies the citizenship requirements;
4. Whether the property remains subject to bank financing;
5. Whether the title contains a restriction in interest;
6. Whether State Authority consent is required;
7. Whether the transferor faces debt or bankruptcy risks;
8. Whether the transfer may affect the rights of other family members;
9. How stamp duty will be treated; and
10. How RPGT will be treated.

“Love and affection” should not be used merely as a convenient title for a document. It should never be used inaccurately for the purpose of reducing tax.

Stamp-Duty Concessions and RPGT Are Separate Matters

Many people focus only on stamp duty and overlook that a property transfer may also involve Real Property Gains Tax (RPGT/CKHT).

For a qualifying gift between spouses, parents and children, or grandparents and grandchildren, the transferor may receive a “no gain, no loss” treatment for RPGT purposes.

However, the requirements are not identical to the stamp-duty concession requirements. For example, the RPGT provisions may also involve the transferor’s citizenship status. LHDN’s official explanation

Therefore:

An exemption or remission from stamp duty does not mean that the RPGT filing can be ignored.

Even if no RPGT is ultimately payable, the applicable filing requirements must still be addressed according to the rules in force at the relevant time.

Problems Discovered Ten Years Later Are Often the Most Difficult to Resolve

An incorrectly prepared property document may not cause an immediate problem.

The difficulty may arise many years later when the property is sold, refinanced or included in an estate, or when a family dispute develops. The parties may then discover that:

1. The relationship did not qualify for the tax concession;
2. The reason recorded in the documents did not reflect the true circumstances;
3. The transferor did not fully understand the documents;
4. A family member alleges fraud or undue influence;
5. Stamp duty or RPGT was not properly dealt with; or
6. The title was transferred, but more complicated legal problems were left behind.

By then, the parties may have become elderly, lost contact or passed away. Important evidence may also have been lost.

Explaining what happened ten years earlier is often considerably more difficult than handling the transfer correctly at the outset.

A transfer of property between family members remains a formal property transaction even if no purchase price is paid.

Before proceeding with a Transfer by Way of Love and Affection, do not ask only:

“Can the title be transferred?”

You should also determine:

“Does this relationship qualify for the stamp-duty concession? How will RPGT be treated? Will the transfer affect the financing, estate planning or rights of other family members?”

If you intend to transfer a property between family members in Johor Bahru, elsewhere in Johor or Peninsular Malaysia, consider asking a lawyer familiar with property transactions and the relevant tax procedures to review the parties’ relationship, title status and purpose of the transfer before deciding which document should be used.

Head Office — Larkin, Johor Bahru
Address: No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
Tel: 07-226 6533 / 07-224 2277
Fax: 07-223 7722
WhatsApp: 016-788 9176
Email: william.lim@wfpartners.com.my

Second Branch — Southkey, Johor Bahru
Address: C-3-28, Block C, Pusat Komersial Bayu Tasek, Persiaran Southkey 1, 80150 Johor Bahru, Johor
Tel: 07-287 7925
Email: florence.toh@wfpartners.com.my

Third Branch — Nusa Jaya Mas, Skudai
Address: 15A, Jalan NJM 1/1, Taman Nusa Jaya Mas, 81300 Skudai, Johor
Tel: 07-559 2883
Mobile / WhatsApp: 016-800 6743
Email: william.lim@wfpartners.com.my
Website: https://wfnpartners.com/

Disclaimer

This article is intended solely for general legal information and public education. It does not constitute legal or tax advice for any specific matter.

The applicable stamp duty, RPGT, State Authority approval, financing and registration requirements may differ depending on the family relationship, citizenship status, market value, title conditions and date of transfer.

Before formally proceeding, the latest legislation, gazetted exemption or remission orders and individual circumstances should be reviewed by a qualified lawyer and tax professional.

For professional legal advice or further information, please visit our official website: 👉 www.wfnpartners.com