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A Deed of Gift may affect property right. Mrs Wong owned a three-room flat and had all along lived there with her son, her daughter-in-law and her young grandson. Two years before, as she felt she was getting old, she executed a Deed of Gift transferring the ownership of the flat to her son, Mr Wong, but continued to live there herself.
根 據 《 遺 產 稅 條 例 》 ( 香 港 法 例 第 111章 ) , 任 何 業 主 過 世 前 三 年 內 由 業 主 以 送 贈 形 式 轉 讓 的 物 業 , 都 須 納 入 計 算 遺 產 稅 。. 該 條 例 也 規 定 , 如 有 應 繳 而 未 繳 的 遺 產 稅 , 將 對 物 業 構 成 一 項 押 記 , 令 物 業 ...
Deed of Gift, Property Info Form and Land Search. 有關「送讓契/無償轉讓契」、「物業資料表格」及「土地查冊」新執業指引實務講座. 監管局早前發出新執業通告,以提醒地產代理在處理涉及送贈契/無償轉讓契的物業時應注意的事項。. 同時,監管局亦更新了有關物業 ...
凌 先 生 與 凌 太 便 有 過 這 樣 一 個 經 驗 , 在 參 觀 完 一 個 新 樓 盤 的 示 範 單 位 後 , 地 產 代 理 向 他 們 游 說 , 說 如 果 透 過 他 們 認 購 單 位 , 可 獲 送 贈 2萬 元 現 金 。. 凌 先 生 與 太 太 本 來 對 參 觀 過 的 單 位 已 很 有 興 趣 , 由 於 ...
未获安排座位的持牌人,监管局将不会另行通知。. 3. 有关持牌人申请个人嘉许奖章及嘉许证书的相关学分要求及计算学分时的限制,请参阅《持续专业进修计划指引》第5及第7章。. 4. 参加者注意事项请按此。. 地产代理监管局举办之持续专业进修计划的活动于 ...
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1. Circulars which are applicable to residential properties only are marked with “*”. 2. In respect of non-residential properties, licensees are required to follow the applicable guidelines set out in all other Circulars not marked with “*”. For practice circulars that are no longer in force, please click here.