The Decoupling Strategy: How Married Couples Can Legally Hold Two Properties Without ABSD

Introduction

Decoupling is the single most effective legal method for married couples in Singapore to own two private residential properties without paying Additional Buyer’s Stamp Duty (ABSD) on either. By having one spouse buy out the other’s share in a jointly owned property, the outgoing spouse’s property count resets to zero – making them a first-time buyer who can purchase a second property free of ABSD.

This guide focuses exclusively on Singapore private residential properties – condominiums, landed property, and privatised Executive Condominiums – under the current ABSD regime as at 2026. The target audience is married couples where at least one spouse is a Singapore Citizen, who already co-own one private home and want to acquire a second. Business owners and investors looking to understand ABSD-efficient property ownership structuring will also find this relevant. What falls outside scope: HDB flat decoupling (generally prohibited for investment purposes), commercial and industrial property (where ABSD does not apply), and complex trust or entity-level tax structuring.

The core answer: the legal way to hold two properties without paying ABSD is for one spouse to part-purchase the other spouse’s share at market value, pay buyer’s stamp duty on that internal transfer, and then have the “freed” spouse buy the second residential property on their own as a first-time buyer – paying zero ABSD – provided all Inland Revenue Authority of Singapore (IRAS), Central Provident Fund (CPF), and banking rules are followed.

Here is what you will gain from this article:

• A clear, non-technical explanation of what property decoupling is and how it avoids ABSD without breaking the law

• A step-by-step walkthrough – with suggested visuals at each stage – of how one spouse buys out the other and resets their property count to zero

• Concrete 2026 worked examples showing potential ABSD savings versus decoupling costs

• A practical timeline of the decoupling process from professional valuation to second purchase

• A checklist of common pitfalls (mortgage failure, seller’s stamp duty, CPF refund issues) and how to avoid them

Understanding Decoupling as an ABSD Strategy

Property decoupling is a legal restructuring strategy for property ownership in Singapore. In plain English, it means one co-owner (typically a spouse) sells their share in a jointly owned property to the other spouse, so that the outgoing spouse ends up owning zero residential properties. This resets their IRAS property count, allowing them to buy a new property as a first-time buyer – without triggering ABSD.

It is important to understand that “decoupling” is not a statutory term found in the Stamp Duties Act. It is market shorthand for an internal part sale between co-owners. Unlike non residential properties such as industrial or commercial assets (where ABSD does not apply at all), residential property planning must contend directly with ABSD – which is why decoupling exists as a strategy.

How ABSD Works for Married Couples in 2026

Additional Buyer’s Stamp Duty is a surcharge on residential property purchases in Singapore, layered on top of standard buyer’s stamp duty. ABSD was imposed on December 8, 2011, as a property cooling measure. The rates depend on your buyer profile (Singapore Citizen, Singapore Permanent Resident, or foreigner) and how many residential properties you beneficially own at the time of purchase.

For married couples, IRAS treats both spouses as one economic unit for stamp duty purposes. If either spouse already owns a residential property, the next purchase – even if made in only one name – can attract second-property ABSD. This is the core problem decoupling solves.

Current ABSD rates (effective since 27 April 2023 and unchanged as at 2026):

Buyer Profile	1st Residential Property	2nd Residential Property	3rd and Subsequent
Singapore Citizen	0%	20%	30%
Singapore Permanent Resident	5%	30%	35%
Foreigner	60%	60%	60%
Entities / Trusts	65%	65%	65%

Key points for Singapore citizens: ABSD for a second property is currently 20% for Singapore Citizens, and ABSD rates for a third property can reach 30% for Singapore Citizens. At a purchase price of S$2 million, that means S$400,000 or S$600,000 in ABSD alone. Married couples can apply for ABSD remission on their second property in certain limited circumstances (such as when both are citizens purchasing a joint matrimonial home), but this does not help couples who genuinely want to hold two investment or residential units simultaneously.

What “Decoupling” Really Means in Practice

Decoupling is a part sale where one spouse (the “remaining owner”) buys the other spouse’s share at full market value, becoming the sole owner. The transferring spouse – the “outgoing spouse” – ends up with no residential property in their name for IRAS purposes, effectively regaining first-time buyer status. The decoupling process resets the outgoing spouse’s property count to zero.

There are two common ways couples consider restructuring ownership, and they are not equivalent:

• Gift transfer: One spouse transfers their share as a gift. However, buyer’s stamp duty applies to property transfers, even as gifts – BSD is still calculated on market value. Gift transfers also carry a different risk profile when a housing loan or CPF usage is involved, as CPF refund obligations and bank consent requirements still apply.

• Part sale at market value: This is the standard, safer route. The receiving spouse pays BSD on the share acquired at independently verified market value. This approach clearly supports the ABSD strategy because it demonstrates a genuine, arm’s-length transaction.

To use decoupling safely, couples must follow a specific sequence of valuation, loan assessment, legal transfer, and CPF refund before buying the second property.

How Decoupling Lets a Couple Hold Two Homes Without ABSD

The outcome is straightforward: same household, two private properties, no ABSD paid on either – because each spouse is recorded by IRAS as owning just one residential property. Decoupling allows one spouse to avoid Additional Buyer’s Stamp Duty on a second property by ensuring their property count reads zero at the point of purchase.

This is legal provided three conditions are met:

• The transfer is done at genuine open-market value (an arm’s-length transaction, not an artificially deflated price)

• Buyer’s stamp duty is fully paid on the transferred share

• CPF is correctly refunded and re-used under existing CPF Board rules

The “One Buys Out, One Buys Next” Structure

The decoupling strategy works in two sequential steps:

Step A – Internal buyout: Spouse A buys out Spouse B’s share (e.g. 50%) in the existing property at market value. Spouse A becomes the sole owner. The receiving spouse pays BSD on the share value. Decoupling allows one spouse to own property solely.

Step B – New purchase: Spouse B, who now holds no residential property, buys a second private residential property as a first-time buyer. The outgoing spouse becomes a first-time buyer when they purchase a new property post-decoupling, paying only BSD and 0% ABSD.

There is no mandatory legal waiting period between completion of the transfer and the new purchase. However, banks, lawyers, and the Singapore Land Authority registration process must be properly sequenced – the transfer must be fully registered before the outgoing spouse signs an Option to Purchase on the new property.

After completion, the ownership structure looks like this:

• Existing Home: 100% in Spouse A’s name (sole ownership)

• New Home: 100% in Spouse B’s name (sole ownership)

• Household: effectively controls two properties, with no ABSD paid on either

When Decoupling Is Allowed (and When It Is Not)

Decoupling is only allowed for private residential properties. Here is what qualifies and what does not:

Eligible property types:

• Private condominiums and apartments (freehold, 999-year, or 99-year leasehold)

• Landed property (terrace, semi-detached, bungalow) under standard residential zoning

• Executive Condominiums (ECs) only after the 10th year, when fully privatised

Generally ineligible:

• HDB flats – decoupling is not allowed for HDB flats under current regulations. HDB ownership transfers between spouses are generally prohibited except in specific cases like divorce, death, or court orders. HDB ownership cannot be decoupled for investment or tax avoidance purposes under current regulations.

• Brand-new ECs before privatisation, as HDB rules still apply

For couples who do qualify, the key is to follow a disciplined, step-by-step process involving the bank, CPF Board, and a conveyancing lawyer.

Why This Is Legal (and Not “Tax Evasion”)

IRAS recognises genuine transfers between spouses. Decoupling is a legal restructuring strategy – ABSD is only charged if, at the point of purchase, the buyer owns existing residential properties. After a properly executed decoupling, the outgoing spouse legally owns none.

Decoupling still incurs real costs involved:

• Buyer’s stamp duty on the transferred share

• Possible seller’s stamp duty if the existing property is within the SSD holding period

• Legal fees, valuation fees, and bank refinancing costs

What distinguishes legitimate decoupling from problematic schemes is substance and intention. Decoupling arrangements should be genuinely reflective of ownership changes to comply with legal standards. Sham arrangements – such as so-called “99–1” round-tripping where beneficial interest is not truly transferred – risk being treated as tax avoidance under Section 33A of the Stamp Duties Act. The 2026 Supreme Court case (SGCA 27) specifically addressed this, holding that arrangements whose main purpose is ABSD avoidance – even if individual steps appear innocuous – may be treated as duty-evading schemes. Legal scrutiny applies to decoupling arrangements to prevent tax avoidance schemes.

Step‑by‑Step: How One Spouse Buys Out the Other to Reset Property Count to Zero

This is the practical core of the article: a numbered process couples can follow with their advisers. The decoupling process can take 4 to 8 weeks to complete without complications. Decoupling typically takes 2 to 3 months if a mortgage exists and bank restructuring is needed.

The journey follows five stages:

Step 1: Check eligibility & goals → Step 2: Get valuation & bank pre-approval → Step 3: Lawyer prepares internal S&P and CPF schedule → Step 4: Execute transfer & pay BSD / settle CPF → Step 5: Outgoing spouse buys second property as first-timer

Step 1: Confirm Eligibility, Objectives, and Roles

Before any paperwork, the couple must make key decisions:

1. Decide which spouse stays and which goes. Compare each spouse’s income, age, existing debts, and CPF account balances. The remaining owner must be strong enough to carry the entire first-property existing mortgage under TDSR as a sole borrower. The outgoing spouse (the transferring spouse) should be the one best placed to qualify for a housing loan on the second property.

2. Check the SSD window. Is the current property outside the seller’s stamp duty holding period? For properties purchased on or after 4 July 2025, the SSD holding period is four years, with rates of 16% (year 1), 12% (year 2), 8% (year 3), and 4% (year 4). Disposing of a share within this window triggers SSD.

3. Discuss estate and inheritance implications. If only one spouse owns each property, how does this align with your estate planning? Are wills updated? Is the current property held as joint tenancy or tenancy in common – and does it need to change?

4. Clarify the purpose of the second property. Is it for own stay, rental income, or business-related use? Preparing for decoupling requires consideration of financing implications and legal structure.

Step 2: Property Valuation and Bank Assessment

The professional valuation determines both the transfer price and the BSD payable on the share being bought out. Stamp duty is based on the market value of the share transferred.

Here is what couples typically do at this stage:

1. Engage a licensed valuer. The valuation takes approximately 3–5 working days. The cost is usually a few hundred dollars. The valuer provides a report stating the current market value of the property, which forms the basis for all stamp duty calculations.

2. Run a solo-income TDSR assessment. Ask your existing bank (and possibly others) to evaluate whether the remaining owner can service the outstanding loan alone. The Total Debt Servicing Ratio (TDSR) limits a remaining spouse’s mortgage eligibility in decoupling cases. Under MAS rules as at 2026, total monthly debt obligations cannot exceed 55% of gross monthly income. Loan-to-Value (LTV) limits for most first-housing loans on private property are up to 75%.

3. Assess the remaining loan quantum. If the existing loan balance is too high for one income to support, the couple may need to prepay principal to reduce the outstanding loan before proceeding.

Think of it this way:

	Before Decoupling	After Decoupling
Loan supported by	Joint income of both spouses	Solo income of remaining owner
TDSR assessed on	Combined earnings	One spouse’s earnings only
Loan eligibility	Higher borrowing capacity	Reduced borrowing capacity

Step 3: Engage a Conveyancing Lawyer to Draft the Part-Sale

A Singapore conveyancing lawyer coordinates most of the technical work. Decoupling legal fees typically range from $3,000 to $6,000, depending on complexity.

The lawyer prepares these critical documents:

• Sale and Purchase Agreement for the internal transfer at market value (e.g. 50% of a S$2.0M condo = S$1.0M transfer value). This purchase agreement must be structured as an arm’s-length sale.

• Transfer instrument to change property ownership at the Singapore Land Authority (SLA), converting from joint ownership to sole ownership.

• CPF refund schedule for the outgoing spouse, reflecting all Central Provident Fund principal used for the property plus 2.5% accrued interest that must be returned to the CPF ordinary account.

The couple must also decide whether to:

• Retain the existing mortgage and substitute borrowers/owners (subject to bank consent), or

• Refinance to another bank solely in the remaining owner’s name – sometimes used to lock in a better interest rate

Both options require the bank’s written approval. Any existing loan lock-in periods should be checked to avoid early redemption penalties.

Step 4: Execute the Transfer, Settle CPF and Pay Buyer’s Stamp Duty

This is the completion stage. At the signing (or digital execution):

1. The outgoing spouse “sells” their share to the receiving spouse. The sale and purchase agreement is executed and the transfer instrument is lodged with SLA.

2. The bank restructures or refinances the loan into one name. The remaining owner now bears the entire existing mortgage as the sole borrower.

3. CPF Board receives the refunded CPF amount. A CPF refund is required when transferring property shares. Refunding CPF used for property requires principal plus 2.5% interest. This amount goes back into the outgoing spouse’s CPF ordinary account – it cannot be withdrawn as cash.

4. The receiving spouse pays BSD on the market value of the share acquired. For example, if buying a 50% share of a S$2.0M home, BSD is calculated on S$1.0M using the current residential properties BSD rates:

   Slab	Rate	Amount
   First S$180,000	1%	S$1,800
   Next S$180,000	2%	S$3,600
   Next S$640,000	3%	S$19,200
   Total BSD on S$1,000,000		S$24,600

   Buyer’s stamp duty BSD payment is due within 14 days of document execution if signed in Singapore.

5. No ABSD on this transfer – because the receiving spouse is acquiring additional share in a property they already co-own, not purchasing a new second residential property (assuming they own no other residential properties).

The typical timeline for this stage is 6–10 weeks when a bank loan is involved, including SLA registration. Once the transfer is registered, IRAS records show the outgoing spouse as owning zero residential properties.

Step 5: Outgoing Spouse Buys the Second Property as a First-Timer

The outgoing spouse is now free to:

• Exercise an Option to Purchase on a new condo or landed property

• Ballot for a new launch unit

• Buy a residential property that may double as a business-use base (e.g. SOHO unit)

The outgoing spouse:

• Pays buyer’s stamp duty on the full purchase price of the new property

• Does not pay ABSD, because they hold no other residential property at the point of purchase – they are treated as a first time buyer

• Can now use refunded CPF OA funds towards the new property’s down payment and monthly instalments, subject to CPF rules on loan eligibility and withdrawal limits

Before and after the decoupling:

	Before Decoupling	After Decoupling
Property 1	Jointly owned by Spouse A & B	100% Spouse A (sole owner)
Property 2	Blocked by 20% ABSD	100% Spouse B – 0% ABSD
ABSD paid	Would be 20% on second purchase	S$0

Decoupling can save couples significant amounts in ABSD – often hundreds of thousands of dollars on a single transaction.

Costs, Timelines, and Worked Examples

Decoupling is rarely free. Couples swap a large ABSD bill for a smaller – but still significant – set of transaction costs. Decoupling can have substantial transaction costs that need to be evaluated against the tax benefits obtained. The key question is always: do the decoupling costs save more than the ABSD you would otherwise pay?

Typical Decoupling Cost Components

The transfer of property ownership during decoupling may incur Buyer’s Stamp Duty (BSD) and legal fees. Here is a breakdown of the costs involved:

• Buyer’s Stamp Duty on the transferred share – usually the largest single cost. Calculated on the market value of the share being transferred using the current property BSD rates (1%–6% progressive tiers).

• Seller’s Stamp Duty – only applicable if the existing property is still within the SSD holding period. For properties acquired on or after 4 July 2025, SSD rates range from 4% to 16% depending on holding duration.

• Legal and conveyancing fees – covering the internal sale and purchase agreement, SLA transfer, CPF refund documentation, and potentially refinancing paperwork. Decoupling legal fees typically range from S$3,000 to S$6,000.

• Valuation fees – for the licensed valuer’s report, usually a few hundred dollars.

• Bank penalties – possible early redemption or repricing fees if the existing loan is still in a lock-in period.

For properties outside the SSD window, total out-of-pocket decoupling costs typically fall in the low tens of thousands of dollars – a fraction of the ABSD savings on most private property purchases.

Worked Example 1: S$1.8M Condo (Singapore Citizen Couple)

Assumptions:

• Existing home: S$1.8M freehold condo, owned 50/50 by a married Singapore Citizen couple

• Purchased more than 4 years ago (no SSD exposure)

• Desired second property: S$2.2M new launch condo for investment

Path A – No decoupling (paying ABSD):

• Couple buys S$2.2M unit jointly as their second residential property

• ABSD: 20% × S$2.2M = S$440,000 (plus BSD on S$2.2M)

Path B – Decouple first:

• Spouse A buys Spouse B’s 50% share at market value: S$900,000

• BSD on S$900,000:

  • 1% × S$180,000 = S$1,800

  • 2% × S$180,000 = S$3,600

  • 3% × S$540,000 = S$16,200

  • Total BSD: ~S$21,600

• Legal fees + valuation + miscellaneous: ~S$6,000–S$8,000

• Total decoupling costs: ~S$28,000–S$30,000

Spouse B then buys the S$2.2M unit as their first property – pays BSD only, 0% ABSD.

Result: Pay ~S$30,000 in decoupling-related costs versus S$440,000 in ABSD. Net saving: over S$400,000. Decoupling can provide significant savings on Additional Buyer’s Stamp Duty (ABSD) for subsequent property purchases.

Worked Example 2: When Decoupling May Not Be Worth It

Assumptions:

• Existing condo bought 1 year ago for S$1.4M, now worth S$1.5M

• SSD applies: 16% rate for disposal within first year (under post-4 July 2025 rules)

• Outgoing spouse “sells” 50% share (market value ~S$750,000)

Decoupling costs:

• SSD on S$750,000 share: 16% = S$120,000

• BSD on S$750,000 share: ~S$18,000

• Legal fees and valuation: ~S$6,000–S$8,000

• Total: ~S$144,000–S$148,000

Comparison: If the couple simply bought a S$2M second property jointly without decoupling, ABSD would be 20% × S$2M = S$400,000. Even with S$148,000 in decoupling costs, there is still a saving of ~S$250,000 – but the margin is far thinner, and if the second property is cheaper, or bank lock-in penalties are steep, the benefit may shrink further or vanish entirely.

Better alternatives in this scenario:

• Wait out the SSD window (4 years from acquisition) before decoupling

• Purchase the first property in one name from the start to avoid needing decoupling later

• Consider non residential properties such as industrial or commercial assets, where ABSD does not apply

Common Challenges and How to Avoid Them

Even well-planned decoupling can be derailed by practical issues. Here are the most common problems and their solutions.

Challenge 1: One Spouse Cannot Qualify for the Entire Mortgage

This is the most frequent deal-breaker. The Total Debt Servicing Ratio (TDSR) limits a remaining spouse’s mortgage eligibility in decoupling cases. If the remaining owner’s solo income cannot support the full remaining loan, the bank will reject the restructuring.

Solutions:

• Run a full pre-approval with banks before instructing lawyers – do not spend on legal fees and valuation only to discover loan eligibility fails

• Consider prepaying some principal to reduce the outstanding loan and bring the TDSR ratio within limits

• If the numbers do not work, the couple may need to target a smaller or cheaper second property to reduce overall debt exposure

Challenge 2: Seller’s Stamp Duty and Lock‑In Periods

Internal transfers are treated as disposals for SSD purposes. If the existing property was acquired within the SSD holding period, the outgoing spouse’s share “sale” will trigger seller’s stamp duty – potentially a six-figure cost.

Separately, bank loan lock-ins (typically 2–3 years) may impose penalties for early redemption or repricing when restructuring the existing loan into one name.

Solutions:

• Check the original purchase date and SSD window before planning decoupling – the savings may not justify proceeding if SSD is high

• Request your bank for precise lock-in and penalty computations in writing

• Time decoupling to occur right after the SSD period or lock-in expires, if the ABSD savings justify waiting

Challenge 3: CPF Refund and Cash Flow Management

The outgoing spouse must refund all CPF used for the existing property plus 2.5% accrued interest at completion. This refund goes back into the CPF ordinary account – it cannot be withdrawn as cash.

This creates a potential cash flow gap: the outgoing spouse needs liquid cash for option fees, BSD, and legal fees on the new property, while their CPF funds are temporarily locked during the transition.

Solutions:

• Work out a detailed cash flow timeline with your conveyancing lawyer and banker, including exactly when the CPF refund becomes available for the new purchase

• Ensure enough liquid cash to cover BSD, legal fees, and option fees on the new property while the decoupling process is still being completed

• Sequence carefully: do not sign an Option to Purchase on the second property until the CPF refund has been processed and the SLA transfer registered

Challenge 4: Legal and Regulatory Risk (e.g. 99–1 Schemes)

Aggressive structures – such as buying property at a 99–1 ownership split purely to minimise future BSD on transfer – have attracted scrutiny from both IRAS and Singapore courts. The landmark 2026 Supreme Court case (SGCA 27) confirmed that where an arrangement’s main purpose is ABSD avoidance, even if individual steps appear legitimate, the entire scheme may constitute tax avoidance under Section 33A of the Stamp Duties Act.

Any plan that hides beneficial interest or uses back-to-back contracts to simulate a transfer – while one spouse retains real beneficial ownership – can be treated as a sham by the Inland Revenue Authority.

Solutions:

• Always transact at transparent market value with genuine consideration – decoupling must be structured as an arm’s-length sale at market value

• Engage a qualified conveyancing lawyer rather than relying on DIY arrangements or informal agreements

• Get written clarifications from IRAS when in doubt about the treatment of your specific structure

• Ensure the outgoing spouse genuinely relinquishes all beneficial interest in the property – not just legal title

Conclusion and Next Steps

Decoupling is a legitimate, structured way for married couples to own two private residential properties without paying ABSD on either. But it works only when executed methodically, with full understanding of the decoupling costs, bank constraints, CPF refund mechanics, and legal requirements. The savings can be substantial – often exceeding S$400,000 for mid-to-high-value properties – but the process demands careful sequencing and professional support.

Here are your next steps:

1. Confirm your property type, purchase date, and SSD status. Verify that your existing property is a private residential property (not an HDB flat) and that you are outside both the SSD holding period and any bank loan lock-in.

2. Run solo-income loan assessments. Have at least one bank evaluate whether each spouse individually passes TDSR for the existing mortgage.

3. Obtain a professional valuation. Get a licensed valuer’s report on your current property to estimate BSD on the transfer.

4. Compare “Pay ABSD” versus “Decouple.” Use a simple spreadsheet with your own numbers: ABSD on the new purchase versus BSD + legal fees + any SSD on the internal transfer.

5. Engage professionals. Appoint a Singapore conveyancing lawyer for documentation and stamp duty, a mortgage broker or banker for loan structuring, and a property adviser for broader portfolio planning – including whether industrial or commercial assets might complement your residential holdings without triggering ABSD.

Related topics worth exploring:

• How to structure first purchases in one name from the outset, to avoid needing decoupling later

• Using commercial or industrial properties for business expansion without ABSD

• Estate planning and trust structures for families holding multiple properties

FAQs on Decoupling and Owning Two Properties Without ABSD

Is decoupling legal in Singapore as at 2026?

Yes. Decoupling of private residential property is decoupling legal when it constitutes a genuine sale or transfer at market value, with proper buyer’s stamp duty (and, if applicable, seller’s stamp duty) fully paid. There is no law that bans one spouse from buying the other’s share. However, sham arrangements designed to disguise true beneficial ownership – rather than effect a real change in property ownership – can be penalised under the Stamp Duties Act. Decoupling is a legal restructuring strategy for property ownership in Singapore.

Can we decouple our HDB flat to avoid ABSD?

No. HDB has effectively closed decoupling for HDB owners seeking investment-driven ownership changes since 2016. Ownership changes in an HDB flat are limited to specific circumstances such as marriage, divorce, death, or court orders. An essential occupier arrangement does not change this restriction. This article’s strategy applies to private property and privatised ECs, not standard HDB flats.

How long does a typical decoupling take from start to finish?

The process of decoupling typically takes 4 to 8 weeks from valuation to SLA registration of the transfer. If a mortgage exists and bank restructuring or refinancing is required, the timeline can extend to 2 to 3 months. Couples should avoid signing the second property’s Option to Purchase too early – if IRAS records still show the outgoing spouse as a co owner, ABSD may be assessed on the new purchase.

Do we need to pay ABSD on the internal transfer between spouses?

In most cases, only buyer’s stamp duty applies on the share transferred between spouses – not ABSD. This is because the receiving spouse is acquiring additional share in a property they already part-own, not purchasing a new residential property. However, if the receiving spouse already owns other residential properties besides the one being decoupled, the situation is more complex and requires specific legal advice from a conveyancing lawyer.

What if we plan to buy one residential and one industrial property instead?

ABSD applies only to residential properties. Industrial and most commercial properties – such as warehouses, B1 factories, and office units – are not subject to ABSD, though they have their own financing rules and property BSD rates. Property buyers who are business owners often find that combining one residential unit with an industrial asset achieves portfolio diversification without triggering any ABSD at all. This approach can be particularly effective for couples who want to avoid the complexity of decoupling entirely.

Who should we talk to before deciding to decouple?

A three-party advisory team is recommended:

• A conveyancing lawyer – for legality, documentation, SLA registration, and stamp duty compliance

• A banker or independent mortgage broker – for TDSR assessment, loan eligibility, and restructuring the existing loan into sole ownership

• A property adviser – to frame the decoupling within a broader investment and business strategy, especially if you are considering joint tenants conversion, tenancy in common structures, or sales proceeds reinvestment across residential and non-residential asset classes