Real Estate Trust 房地产信托
Hold and manage property assets within a protective trust structure, avoiding frozen titles after death. 在保护性的信托结构中持有和管理财产，避免过世后房产地契遭到冻结。
What is a Real Estate Trust? 什么是房地产信托？
A real estate trust is a legal arrangement where a property owner (the settlor) transfers the title of their real estate asset to a corporate trustee to hold and manage for the benefit of named beneficiaries. Under Malaysian land law, the trustee's name is registered on the land title (surat hakmilik) via a transfer process, accompanied by a trust deed that outlines the conditions under which the property is held, who gets to live in it, how rental income is distributed, and when the property can be sold. 房地产信托是一种法律安排，其中财产所有权人（委托人）将房产所有权转移给法人受托人，由其为了指定受益人的利益进行持有和管理。根据马来西亚土地法，在所有权转让程序完成后，受托人的名称将被登记在土地所有权证书（地契）上，并附有一份信托契约，其中规定了持有房产的条件、谁可以居住其中、如何分配租金收入以及何时可以出售该房产。
Benefits for Property Inheritance and Avoiding Probate 房产继承优势与免除遗嘱认证
In Malaysia, real estate is often a family's most valuable asset, but it is also the most difficult to transfer after death. If a property is held under a personal name, it will be frozen upon the owner's death. The family must undergo the lengthy probate process, which can take 1 to 3 years. During this period, the property cannot be sold, rented out, or transferred. In contrast, holding property in a real estate trust ensures that the property is not frozen. The corporate trustee can continue managing the property or transfer it directly to the beneficiaries without waiting for court probate, ensuring a seamless legacy transfer. To learn about total assets coordination, see our estate planning guide. 在马来西亚，房地产通常是家庭最有价值的资产，但也是去世后最难过户的资产。如果房产以个人名义持有，在所有者去世后将被冻结。家属必须经历漫长的遗嘱认证程序，这可能需要一到三年的时间。在此期间，该房产不得出售、出租或转让。相比指在，将房产持有在房地产信托中可以确保房产不会被冻结。法人受托人可以继续管理该房产，或直接将其过户给受益人，而无需等待法院的遗嘱认证，从而确保无缝的传承。欲了解资产统筹相关信息，请参阅我们的遗产规划指南。
Real Property Gains Tax (RPGT) Implications 产业盈利税（RPGT）的影响
Transferring property into a trust has tax implications in Malaysia, particularly concerning Real Property Gains Tax (RPGT) and stamp duty. When transferring property to a trust, it is legally considered a disposal. However, under the RPGT Act 1976, transfers made out of love and affection between spouses, parents and children, or grandparents and grandchildren may qualify for exemption or nominal stamp duty, subject to specific regulatory conditions. If the transfer is made to a discretionary trust, stamp duty is usually assessed based on the market value. It is crucial to consult tax and legal advisors before executing transfers to ensure proper structured management. 在马来西亚，将房产转让至信托中会涉及税务影响，尤其是涉及产业盈利税（RPGT）和印花税。当将房产转让给信托时，法律上被视为处置。然而，根据《1976年产业盈利税法令》，出于爱与关怀而在配偶、父母与子女、或祖父母与孙子女之间进行的转让，在满足特定监管条件的前提下，可能符合免税或象征性印花税的资格。如果是转让给全权信托，印花税通常根据市场价值评估。在执行转让之前，咨询税务和法律顾问以确保合理的结构化安排至关重要。
How to Transfer Property into a Trust 如何将房地产转让入信托
The transfer of real estate into a trust involves a step-by-step legal procedure. First, the trust deed must be drafted and stamped to establish the rules. Second, the transfer documents (such as Form 14A under the National Land Code) must be prepared and filed at the land office to register the trustee as the legal owner. If the property is currently under a mortgage, the bank's consent must be obtained to refinance or transfer the charge. Partnering with a Tier-1 trustee like Global Asset Trustee ensures that these procedures are completed professionally and in compliance with land office rules. 将房地产转让给信托涉及分步的法律程序。首先，必须起草信托契约并加盖印花税章以确立信托规则。第二，必须准备转让文件（如《国家土地法令》下的表格 14A）并向土地局申报，以将受托人登记为法定所有者。如果房产目前处于抵押状态，则必须获得银行同意以重新融资或转让抵押权。与像环球资产信托这样的一级受托机构合作，可以确保这些程序专业地完成，且符合土地局的规章制度。
Setup Costs for Real Estate Trust 房地产信托设立费用
The costs involved in establishing a real estate trust include legal drafting, stamp duty, valuation fees, and registration fees at the land office. Legal setup fees generally range from RM8,000 to RM20,000, depending on the complexity of the trust deed. Stamp duty is calculated based on the property's market value unless an exemption applies. Annual corporate trustee fees typically range from RM1,500 to RM4,000 or as a small percentage of the asset value (typically 0.1% to 0.3% per annum). All costs are approximate ranges and evaluated case-by-case based on the land value and geographical location. 设立房地产信托涉及的费用包括法律起草、印花税、估值费和土地局的登记费。法律设立费用通常在8,000令吉至20,000令吉之间，具体取决于信托契约的复杂程度。除非适用免税条款，否则印花税根据房产的市场价值计算。年度法人受托人费用通常在1,500令吉至4,000令吉之间，或按资产价值的一小部分比例收取（通常为每年0.1%至0.3%）。所有费用均为大概区间，将根据土地估值和地理位置因案而异。
Disclaimer: This content is for educational purposes only and does not constitute legal or financial advice. 免责声明：本内容仅供学习参考之用，并不构成任何法律或财务建议。
Frequently Asked Questions 常见问题解答
Can I transfer a property with an active mortgage into a trust? 我可以将尚有未结清贷款的房产转让给信托吗？
Yes, but you must obtain the consent of the lending bank, which may require refinancing the mortgage or establishing a security charge in the trustee's name. 可以，但您必须获得贷款银行的同意，这可能需要重新融资抵押贷款或以受托人的名义设立抵押权。
Who pays the quit rent and assessment rates for property in trust? 信托中的房产地税和门牌税由谁支付？
The trust deed will specify this. Usually, the settlor or the residents of the property continue paying, or they are paid out of rental income collected by the trust. 信托契约会对此进行规定。通常，由委托人或房产的居住者继续支付，或者由信托收取的租金收入支付。
Can the trustee sell the property without my consent? 受托人可以在未经我同意的情况下出售该房产吗？
No. The corporate trustee is bound strictly by the instructions in the trust deed. If the deed requires your consent or veto power, the trustee cannot act without it. 不能。法人受托人严格受信托契约中指示的约束。如果契约中要求您的同意或否决权，受托人在没有您授权的情况下无法采取行动。
How does a real estate trust avoid probate? 房地产信托如何避免遗嘱认证？
Because the legal title of the property is held by the trustee, the death of the settlor does not trigger a transfer of ownership at the land office, keeping the asset active. 因为房产的法定所有权由受托人持有，委托人的去世不会触发土地局的所有权转移，从而使该资产保持活跃状态。
Ready to secure your real estate assets? 准备好保护您的房地产资产了吗？
Use our trustee finder tool to locate registered corporate trustees in Malaysia. 使用我们的信托机构寻找工具，寻找在马来西亚注册的法人受托人。