A fractional transaction is a transfer of shares in a property.
Decoupling: A(50%) sell to B(50%) becomes B (100%)
Mr A can sell his shares to Ms B and the following conditions are to be met:
Such transaction are to be conducted at current market value
BSD/ABSD/SSD applies based on the % of shares transacted
If there is an existing housing loan, this needs to be fully repaid or Ms B needs to take over the loan (Refinance).
If Mr Tan had used CPF money to pay for the property, this needs to be fully repaid with accrued interest
Ms B needs to pay Mr A the full value of the shares she is purchasing from Mr A.
Prepare these for financial calculation
Current market value
Outstanding loan amount
Total amount of CPF used + accrued interest for Mr A