NovAsia

Ownership, taxes and the deal mechanics

Page 5 of 7 · articles 49–60 of 73

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Private seller financing

Private seller financing on resale

When title should transfer, how to secure the unpaid price, and what happens on default, death of a party or early repayment.

Apartment after owner death

Owner died, apartment still rented

Where the tenant should pay, who covers service charges and who may manage the apartment before the heirs are registered.

Taxes on a sale

Tax on selling an apartment in 2026

Taxes and transaction costs on a sale, why the capital-gains rollout excludes immovable property, and how to calculate realistic net proceeds.

Transfer to a family member

Transferring to a spouse, child or parent

How a gift differs from a sale, when a family stamp-duty exemption may apply, and how to check the quota, mortgage and existing tenancy.

Project account and escrow

Escrow, development and ordinary bank accounts

How three payment structures differ, who controls withdrawals and why a “project account” does not guarantee a refund.

Stalled construction

If a developer stops construction

What happens to your payments, the SPA and invested funds when a project stalls or the company becomes insolvent.

Force majeure and handover

Force majeure and handover delays

When a developer may extend the deadline, which events do not excuse delay and what follows an excessive postponement.

Changes after the SPA

Developer changes after the SPA

Which changes may be permitted, where reasonable flexibility ends and when you can seek a fix, discount or termination.

Keys before title

Keys before strata title

How handover, occupancy approval and title registration differ, and when a final payment should remain protected.

Mortgaged project land

Project land mortgaged to a bank

How a registered hypothec affects an off-plan buyer, what the security covers and how a unit must be released before title.

Who is liable under the SPA

Brand name vs project company: who is liable

Why the best-known brand and the company named in the SPA may be different, who owns the land, receives the money and must deliver the apartment.

Payments

Booking an apartment in Cambodia

What a Cambodian apartment booking form should contain: the exact unit, fixed price, reservation period, refund terms, document checks and the route to the sale and purchase agreement.