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Siblings wish to divide real estate inherited from their parents, where one sister has already acquired a property through monetary compensation. The DGT clarifies that joint property ownership must be dissolved independently and without exchanging assets between them to avoid taxation on onerous transfers.
The ruling provides guidance on how to structure the dissolution of joint property to minimise tax liabilities, specifically by avoiding the characterisation of asset distributions as onerous transfers or exchanges.
The tax team reviews your specific situation.
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