Transfer of Property Between Family Members in Malaysia 2024

Recently, we’ve noticed a significant increase in inquiries about transfers of Property between family members here in Malaysia. Understanding the importance of this topic, we’re eager to share insights that will hopefully clear up any confusion and answer your queries.

Today’s discussion is especially relevant for transfers of property between parents and children, as well as between husbands and wives.

Drawing from various scenarios encountered by our clients, we aim to shed light on these common situations:

1. Legacy of an Aging Parent: Consider a typical Malaysian family scenario where an elderly father wishes to pass his property to his son, a common practice ensuring continuity of the family asset.

2. Jointly Owned by Parents: Imagine a property jointly owned by parents, each holding a 50% share. Here, the father decides to transfer his share to his son, while the mother maintains her half. This reflects the harmonious balance of familial asset distribution commonly seen in Malaysia.

3. Spousal Property Transfer: In a heartwarming turn of events, a husband plans to transfer his property wholly to his wife, exemplifying the deep trust and partnership that characterizes many Malaysian marriages.

4. Complete Ownership Shift: Visualize a situation where a property is co-owned by a husband and wife, each with a 50% share. The husband opts to transfer his share to his wife, resulting in her full ownership – a scenario not uncommon in Malaysia’s modern family dynamics.

5. In addition, we’ve also encountered cases where a sister wishes to transfer her property to her brother, showcasing the strong familial bonds in Malaysian culture.

It’s crucial to understand that in Malaysia, parents can transfer property to their children, and spouses to one another, as a gesture of love and affection without monetary consideration. This is typically reflected in the Memorandum of Transfer (MOT) or Deed of Giftt, stating ‘love and affection’ as the consideration.

For other family members, property can still be transferred without monetary consideration, using a standard memorandum of transfer. However, it’s important to note that the ‘love and affection’ consideration is exclusive to parent-child, spousal transfers, grandparents and grandchildren. In all cases, regardless of the familial relationship, the Memorandum of Transfer (MOT) or Deed of Gift must be duly adjudicated and stamped.

We hope this discussion helps our Malaysian readers in understanding the nuances of family property transfers in our unique cultural context.

transfer of property between family members

The law does provide for a stamp duty exemption for a transfer of property by way of love and affection.

In contrast, pursuant to the the Stamp Act 1949, under the new Stamp Duty (Exemption) (No. 3) Order 2023, the law provides for stamp duty exemption for a transfer of property between family members by way of love and affection as follows:

a.Husband to Wife: 100% exemption, irrespective of property value.No change.
b.Wife to Husband: 100% exemption, irrespective of property value.No change.
c.Parent to Child and Vice Versa: 100% exemption on the first RM1 million, followed by 50% exemption on the excess.
d.Grandparent to Grandchild and Vice Versa: 100% exemption on the first RM1 million, followed by 50% exemption on the excess.

In another way, it’s mean that if you are going to transfer the current property from your parents’ name to your own name, the stamp duty will be given 100% exemption on the first RM1 million, followed by 50% exemption on the excess.

Between spouses will be given full exemption, irrespective of property value, which is so great because stamp duty fees can be painful.

Note that ‘Child’ means a legitimate child, a stepchild or child adopted in accordance with any law. Also, stamp duty is typically paid by the transferee, unless agreed otherwise by parties.

Let’s have some example.

transfer of property between family members

1. Legacy of an Aging Parent: Consider a typical Malaysian family scenario where an elderly father wishes to pass his property to his son, a common practice ensuring continuity of the family asset.

Property market value is RM400,000.

The actual stamp duty is RM7000.
If by way of love and affection, the stamp duty is RM0.00

2. Jointly Owned by Parents: Imagine a property jointly owned by parents, each holding a 50% share. Here, the father decides to transfer his share (50%) to his son, while the mother maintains her half. This reflects the harmonious balance of familial asset distribution commonly seen in Malaysia.

Property market value is RM400,000.
The property transfers on 50% shares. So, RM400,000/2 = RM200,000
The actual stamp duty for RM200,000 property is RM3000.
If by way of love and affection, the stamp duty is RM0.00

transfer of property between family members

3. Spousal Property Transfer: In a heartwarming turn of events, a husband plans to transfer his property wholly to his wife, exemplifying the deep trust and partnership that characterizes many Malaysian marriages.

Property market value is RM400,000.
The actual stamp duty is RM7000.
If by way of love and affection, the stamp duty is RM0.00

4. Complete Ownership Shift: Visualize a situation where a property is co-owned by a husband and wife, each with a 50% share. The husband opts to transfer his share (50%) to his wife, resulting in her full ownership (100%) – a scenario not uncommon in Malaysia’s modern family dynamics.

Property market value is RM400,000.
The property transfers on 50% shares. So, RM400,000/2 = RM200,000
The actual stamp duty for RM200,000 property is RM3000.
If by way of love and affection, the stamp duty is RM0.00

5. In addition, we’ve also encountered cases where a sister wishes to transfer her property to her brother, showcasing the strong familial bonds in Malaysian culture.

According to the law, from sibling to sibling or between any other family members there is no stamp duty exemption. Therefore, the stamp duty will be charged in full amount.

Property market value is RM400,000.
The actual stamp duty is RM7000, and this is the amount to pay.

So, that was my insight of memorandum of the transfer by way of love and affection, and I hope it helps.

As always if you need to know more about the topic I wrote or any question about the home loan, you can WhatsApp or call us at 012-6946746.

P.S. We have a new article that you might interested to read:

Transfer Property To Family Member

See you in my next article!

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