propety由compnay轉為personal own

A sole-proprietorship could not own a property as this is not a legal person. A limited company is a separate legal person from a natural person. So, a property could only be owned by a limited company or a person ( his own name ) or persons ( Joint tenants or tenants in common i.e. in equal shares )

If there is a change in ownership, there is a buying and selling of the property just like the usual one. Stamp duties and separate legal fees etc have to be paid. Moreover, the financing from a bank is quite different.

In a limited company, the bank with look for the profitability of the company and its assets backings with, sometimes, personal guarantees from the directors / shareholders before a mortgage charge on the property is being made. Profits tax is usually charged on rental income.

In a personal owned issue, the bank will look for the persoanl repayability of the person(s) and his personal assets backings. Property tax is charged on rent recieved by the owner(s).

由於政府對稅務取態並非以納稅人權益為主，所以好多時出現亂判及錯判嘅情況出現。如果原來物業係由公司持有，而現在轉由私人持有，其他情況不變，從正統稅務角度睇係你是否存在一個「業務」？既然私人物業同有限公司持有情況係一樣，「業務」是有限公司的延伸，以私人名義註冊獨資以期獲得稅務扣減並非天方夜譚！不過在個案中有幾個問題要解決：
1. 物業為何要從有限公司轉私人？
2. 原有公司是否祇有一個人？
3. 租客是否與原來有限公司屬於同一人？
4. 過去銀行貸款條款同現在是否一樣？
5. 過去供款由誰人支付？
僅供參考，希望幫到你！