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About this check

The Love and Affection Transfer Check asks six questions about a gift of property between family members and tells you whether the transfer is likely to qualify for stamp duty relief, and what has to happen before it can be registered.

"Love and affection" is the consideration written on a transfer of property that is given, not sold. Malaysian stamp duty law grants relief for some family relationships and none for others. Transfers between parent and child, and between grandparent and grandchild, receive relief under the Stamp Duty (Exemption) (No. 3) Order 2023, subject to conditions. Transfers between husband and wife have their own exemption order. Transfers between siblings, or to aunts, uncles, nephews, nieces, in-laws or cousins, receive no relief, and full duty applies. Relief is measured on market value, which the Inland Revenue Board adjudicates through JPPH before the instrument is stamped.

The check asks about the relationship, whether the recipient is a Malaysian citizen, whether the land carries a restriction in interest that needs State Authority consent, whether the property is still charged to a bank, and how the giver came to own it. A charge or assignment to a bank has to be dealt with before the transfer, usually by refinancing in the recipient's name or by redeeming the loan. Real property gains tax is a separate question with its own relief and its own forms.

The check ends with the list of documents the transfer needs, from the memorandum of transfer to the quit rent and assessment receipts.

This check explains the rules in general terms. It is not legal advice on your transfer, and reading it does not make you a client of the firm. If your family's facts do not fit the usual pattern, ask us on WhatsApp before anyone signs.