Ministry of Finance and State Administration of Taxation, Circular on the Deed Tax Policy for the Change of Ownership of Premises or Land from One Party to a Marriage to Co-ownership by Both Parties to the Marriage

财政部、国家税务总局关于房屋、土地权属由夫妻一方所有变更为夫妻双方共有契税政策的通知

October 12, 2011 | BY

clpstaff &clp articles

Deed tax exempted for adding spouse's name to the property.

Clp Reference: 3200/11.08.31 Promulgated: 2011-08-31 Effective: 2011-08-31

Issued: August 31 2011
Effective: as the date of issuance

Main contents: Where, during the existence of a marriage relationship, the premises or land that was originally owned by one party to the marriage becomes co-owned by both parties to the marriage, deed tax shall be exempted.

clp reference:3200/11.08.31
promulgated:2011-08-31
effective:2011-08-31

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