Stamp duty and tax
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Stamp duty and tax

Frequency/market practice: Very common; usually costs, including fees, expenses and charges, are borne by the party having commissioned such costs. Stamp duty is usually borne by the buyer. Costs for notarization of the transfer agreement (if any) are usually borne by the buyer.

If stamp duty is payable, is it normally shared?

Frequency/market practice: This is usually paid by the buyer.

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

Frequency/market practice: Very common; yes, this can be seen in almost every transaction.