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Stamp duty and tax

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If stamp duty is payable, is it normally shared?

Frequency/market practice: Each agreement holder is responsible for the stamp duty levied on the agreement. The stamp duty for a movable properties transfer agreement is TWD 12 per agreement. The stamp duty for a real property transfer agreement is 0.1% of the purchase price.

Is a separate tax covenant/indemnity or tax deed common?

Frequency/market practice: It is fairly common to have a tax indemnity, usually included in the purchase agreement.

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