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Down payments and refunds: Typical down payments necessary for foreign buyers are 40 to 50%. When buying in the secondary market, the buyer is obliged to pay the purchase price once all maturity requirements agreed in the contract have come into effect. “Cancelling” the contract is not possible and so financing or equity is arranged prior to signing contracts. Unlike the secondary market, the purchase price for a new development apartment in the primary market is due in several tranches rather than in one full payment. To protect buyers from developer insolvency payments are made according to construction progress. The final tranche is only payable when buyers take possession of the property in perfect condition. Sebastian Fischer, MD Engel & Völkers Berlin, www.engelvoelkers.com) 分配必須於簽訂合約前安排妥當。除了付款 時間表有所不同外,一手市場的情況亦大致 相同。為了保障買家,防止發展商破產或資 不抵債,款項會按建築進度而分期付款,當 買家接收了物業並確認一切妥當後,才會繳 付所有餘額。 Engel & Völkers Berlin-Mitte總經理Sebastian Fischer, www.engelvoelkers.com 日本 永久業權或租用業權: 日本所有物業均屬永久業權形式。 印花稅,資本利得稅和租金收入稅: 購買價介乎100萬至5,000萬日元的物業,印 花稅為2,000至20,000日元不等。首5年的轉 讓資本利得稅為39%,其後為20%。至於每 年在日本居住不少於180天的物業持有人, 稅率為30%及15%,並須繳交租金收入稅 15%。 JAPAN Freehold or leasehold property: All Japanese property is freehold. Stamp duties, capital gains and rental income taxes: Stamp duty runs from JPY2,000 to 20,000 for purchases priced JPY1 million to 50 million. The transfer capital gains tax is 39% for the first five years and 20% thereafter. For those who are resident in Japan less than 180 days per year the rate is 30% and 15%. Rental income tax is levied at 15%. Escrow system: For small, transactions, the landlord or seller receives down payments. For larger transactions, a third party is required. 託管機制﹕ 對於小額的交易,業主或賣家會收取首期作 訂金,至於金額較大的交易則需要由第三方 託管。 首期付款和退款﹕ 首期金額一般為銷售額的10%,但在某些 情況下,例如當資金來自一些設有外匯限制 的司法管轄區時,賣方會要求把交易的首期 金額提高至15%至20%。如果買家無法申 請按揭或進行擔保融資來繳付結餘款項,買 家所繳付的首期款項將會被沒收。由於需求 量大,小額交易﹙1,000至3,000萬日元﹚ 的競爭非常激烈,因此,買家需以現金繳付 ﹙100萬日元或以上﹚,以確保物業於簽訂 初步協議前幾天獲得保留。 Joe Law,興惠顧問有限公司,www.jladvisers.com Down payments and refunds: Down payments are generally 10% of the sales amount but occasionally a seller may ask for 15 to 20% on some deals and of some investors, such as when funds come from some foreign exchange restriction jurisdictions. In the event a buyer cannot execute the mortgage or secure financing for the balance (settlement), the down payment may forfeit. For high-demand, small transactions (JPY10 to 30 million), competition is keen and buyers may need to pay in cash (JPY 1 million or more) to hold the unit for a few days prior to the preliminary agreement. Joe Law, JL Advisers Ltd, www.jladvisers.com MALAYSIA Freehold or leasehold property: Real estate is freehold and also 99 years depending on the site. Stamp duties, capital gains and rental income taxes: Foreign buyers must purchase MYR1 million (HK$2 million) properties in Kuala Lumpur and Penang, and MYR500,000 in parts of Johor. Stamp duties for million Ringgit properties is MYR24,000, scaled to a maximum of 3%. Capital gains on the first five years are 30% and 5% thereafter. Rental income tax is 26%. Escrow system: A housing development account governs funds inaccessible to developers until a project reaches 50% of the schedule of payment. 馬來西亞 永久業權或租用業權: 房地產的擁有權屬永久業權,為期99年,視 乎不同地區而定。 印花稅,資本利得稅和租金收入稅: 海外買家必須於吉隆坡和檳城購買價值100 萬馬幣的物業,並於柔佛部分地區購買50萬 馬幣物業。至於價值馬幣百萬零吉的物業, 印花稅為24,000馬幣,比例上限為3%。首 五年的資本收益為30%,其後為5%。租金收 入稅則為26%。 託管機制﹕ 資金會由住宅房物業發展帳戶HDA管轄和支 配,發展商在項目建築進度達到50%前無法 取得款項。 17


Squarefoot eMagazine 245
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