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BUYING A SECOND PROPERTY? Watch This First | DECOUPLING

Marcus Luah 800 17 6 Mar 2026

Video description from @marcusluahsg

Many buyers in Singapore have heard about strategies like the 99-1 ownership structure, property decoupling, and staggered purchases to manage ABSD (Additional Buyer’s Stamp Duty). But with increasing scrutiny on property structuring, an important question is emerging — where is the line between legitimate planning and a sham transaction?

In this video, we break down several common myths in the Singapore property market, including using children to hold property, relying on loopholes, and the difference between the transparent 99–1 ownership structure and the 100–1 staggered purchase method. We also discuss why intent, timing, and substance matter when authorities assess property transactions, and the key distinction between tax avoidance and tax evasion.

TimeStamp:
0:00 Introduction
1:57 Video Sequence
2:22 Rapid Fire TLDR of The Article
2:40 Myth 1 (Using Kids To Hold Your Properties)
4:21 Myth 2 (It Is Fine To Use Loopholes)
4:38 The Transparent 99-1 Structure
5:00 The 100 Sell 1 Staggered Purchase
5:35 Comparing The Legit Way & Sham Way
6:25 Myth 3 (It Is Not Illegal To Avoid Paying Tax)
7:35 Article On Property Decoupling Illegal If Done Solely To Avoid Taxes
7:50 Tax Evasion & Avoidance
8:04 Buyers Should Act In Good Faith
9:35 Summary
10:05 Comparison When Is the Interest Extinguished
10:46 Final Thoughts

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