Membeli Real Estat di Indonesia

An unbiased guide for foreign "buyers" of  Real Estate in Indonesia.

In this guide, we provide advice and recommendations for the important things a foreign buyer needs to consider when "buying" property, specifically real estate in Indonesia. The guide has been written by an Indonesian based financial advisor who has significant experience and understanding of the Indonesian real estate sector and legal system.

tldr: Foreigner purchases of freehold property rights in Indonesia are not allowed. So the ability to “Buy” property is somewhat of an illusion, promoted, to a large extent by sellers and the Indonesian real estate sector. If freehold rights are important to the “Buyer”, to by pass legal restrictions (and the intent of current Indonesian Law), often, various arrangements are proposed by parties active in the real estate sector to allow foreigners to indirectly own freehold property rights. These structures are not without risk, and in recent announcements (March 2015) made by Indonesian government ministers, could be deemed illegal, in which case the foreign buyer and any nominee could potentially see their property confiscated by the government. “Buyers”, who are uncomfortable with these risks, should instead explore purchasing usage rights through Long Term Leashold arrangements or “Hak Pakai" (government registered right of use) which have significantly less risk. Buyers who have already purchased under such nominee arrangements may want to consider converting existing arrangements into a legal Hak Pakai.

As you are reading this, you probably know that Indonesia offers significant attractions to foreigners and visitors considering an investment in real estate property. Whether motivated by long term investment or possessing a second home, foreign purchasers need to be aware, especially, if they are from a more developed country, that foreign investments in Indonesian real estate properties are subject to a different set of rules and rights than those that apply to Indonesian citizens. This makes investing in real estate, a somewhat more complicated and confusing process, than if one was investing in property in a more developed home country.

The first problem, is encountered when, assuming you are prudent, you start your research. Information overload ! - there is just too much information. Just google “real estate Indonesia” and you will see that the internet is awash with information about buying property in Indonesia. You can find lots of information, presented on the web sites of real estate agencies, on expat forums or by lawyers and notaries seeking roles in real estate transactions.

Available Indonesian real estate information to foreign buyers is confusing and conflicting and more often than not is presented from the perspective of someone who has a vested interest in selling the property

Much of the available information is confusing, conflicting and more often than not is presented from the perspective of someone who has a vested interest in selling the property, either by earning a sales commission or earning fees for acting as a lawyer or notary on the transaction. Hence, a rosy picture is presented, often neglecting to inform buyers of potential negatives and additional risks they need to be aware of.

This guide has been written to eliminate some of the confusing information provided by parties and publishers who may have a potential conflict of interest and is specifically focused on educating potential buyers so they can properly evaluate the potential risks they may be exposed to when investing in an emerging market real estate property.


So lets set the stage.

In buying property in Indonesia, there are many players or parties that may be directly or indirectly involved in a transaction. As a potential buyer of Indonesian real estate you may naturally be inclined to assume that buying real estate in Indonesia can’t be that much different from buying real estate in your home Country and the protections you have if anything goes wrong are the same as those as you would have at home.

If you are making this assumption, don’t ! Especially if you are from a developed country. The reality is that, the Indonesian legal system (based on Dutch Law), regulatory, and ethical environments are significantly different from those of many developed economies, and the potential risks and problems you may encounter are significantly greater.

From a legal perspective, it is widely known and acknowledged by credible international organisations that many government and bureaucratic institutions are rife with corruption. From a regulatory perspective, Indonesia has limited consumer protections in place, and where in place, enforcement of these regulations can be lacking. It is also important to understand, that unlike in many developed countries there are no licensing and regulatory requirements for real estate agents. Given the foregoing, and the fact that a real estate investment could represent a significant portion of you savings, you should be aware of these differences and some of the unique legal aspects of property law in Indonesia.

under Indonesian Law foreigners are not allowed to hold freehold rights to Indonesian real estate

The practical reality of the current law in Indonesia is that foreigners are restricted from owning and having officially recognised direct freehold rights over property in Indonesia. Effectively, when you are purchasing property, you will probably be purchasing it indirectly (freehold), or purchasing a long term leasehold interest. Whilst, in practice a majority of buyers, who have bought property may not encounter problems. For those who do, the way the transaction has been structured initially, will have a direct impact on their ability to recover their investment.

As a financial advisor, I was often consulted on problem real estate investments, it is obviously very stressful for the individuals involved, and in all cases the stressful situation they encountered was related to the fact, that they were not made aware of the potential pitfalls of the transaction structure or were provided misinformation when they made their purchase.

It is common, especially when buyers are making a significant investment and asking questions about the process of buying property in Indonesia, to get a response from an agent or notary along the following lines - “don’t worry everyone does it this way” - or - “there is a precedent for completing transactions this way”. Psychologically, whilst this may provide a buyer with some comfort that what they are doing is the norm. It is important to understand, that unlike the U.S. or other developed countries, the Indonesian Legal System is not a precedent based legal system.

So if you do encounter a problem and need to take legal action, the judge will not make judgements based on the fact that the transaction structure is one that everyone uses and the fact that a precedent was set in a similar case . Any final judgement, will theoretically be based solely on that particular judge’s interpretation of Indonesian Law with no regard to other precedents or common practice.


Before getting into the nitty gritty details of land title and land law, for anyone considering purchasing property, it is always good to understand the parties you will be dealing with. So that as a potential real estate buyer, you are better equipped to negotiate or complete your purchase. With this understanding you can ensure that your purchase is structured or transacted in a way that minimises your risk and the potential for unforeseen problems after you have paid or made your investment in a property.

Potential players that might be involved in a transaction are summarised in the sections below.

Real Estate Agents:

In Indonesia, it seems that anyone and everyone can be a real estate agent, especially when someone becomes aware that you are considering purchasing a property. Everybody, in Indonesia, knows someone who is selling the perfect property ! In addition, opening a real estate office is easy, all you need is a good sign painter and a business agent to help you get the right business operating licenses, and boom! your a real estate agent.

The reality is that unlike many developed countries, real estate agents are not practically regulated nor have any specific licensing or certification requirements. What that means is that the real estate agent you are dealing with, whether a branded agent or not, may have no specific education related to Indonesian real estate law and is not subject to any professional ethical standards. So if anything goes wrong or you later find out that your agent misinformed you, there is likely very little recourse that you will have, apart from criminal or other proceedings (you probably don’t want to even go here unless you have deep pockets and someone to guide you through the legal and bureaucratic system). Therefore, when, dealing with any property agent, whether the agent is a representative of a branded agency or an independent agent, do not take for granted that you would have the same protections buying a property in Indonesia as in your home country.

Notwithstanding the lack of regulation, there are good and reputable agents, who are interested in their long term reputations, but you are probably going to have to find these agents by word of mouth, or possibly, to minimise potential problems, deal with an agency that is affiliated with a global brand, who would have a significantly greater interest in, at a minimum, protecting their global reputation.

Avoid any agent or agency who asks you to sign any agreement before showing you a property

As a potential property buyer - seeking to buy property I would advise you avoid any agent or agency who asks you to sign any agreement before showing you a property , this is not the norm for real estate transactions in Indonesia, nor in most developed countries. Furthermore, to view properties on sale by an agency you should not have to retain a lawyer to sign an agreement before you can view any properties.

Be warned that in some areas there are agents and agencies that make this a practice, especially when dealing with foreign buyers. I am aware of a case, where a buyer unhappy with the service provided by an agency, primarily, because they felt that the agent was not performing satisfactorily, switched to another agent that provided better service. Later, after purchasing a property from the better agent, the buyer found themselves being served legal papers to pay the original agent a commission, all because, they had been pressured to sign a piece of paper they didn’t fully understand. So my advice is not to sign anything if you don’t fully understand it, or would need a lawyer to explain it to you.

If your “agent” is not associated with a business or is an informal “agent”, you should ensure that they have the authority to show the property on behalf of the seller. In a scenario, where you are dealing with such an agent, as a buyer, it is advisable that you take extra precautions, and spend some money to find a good local independent lawyer or advisor. Specifically, as an independent or informal agent, may or may not have completed the due diligence that a branded and reputable real estate agency would hopefully have undertaken. The last thing you want to do is waste your valuable vacation or spare time being shown property that later you find out couldn’t be sold because of title, tax or other problems.

A professional and good Indonesian agent, who understands the complications of real estate, normally, as a matter of course, in order not to waste both a potential buyer’s time and their time, would check the following, prior to marketing a property:

  1. That the “seller” is indeed authorised to sell the property;
  2. That the “seller” has valid title to the property;
  3. That the property is free from any registered “encumbrances” or mortgages or that they are disclosed.
  4. That the property has the necessary construction licenses and zoning;
  5. That as a buyer you will have unfettered access rights to the property;
  6. That in the case of special purpose properties (i.e. guest houses - “pondok wisata” or hotels) that the property has all the necessary operating licenses;
  7. That all taxes have been paid (land taxes and construction taxes)

Depending on your comfort and knowledge of Indonesian real estate, you ideally should find your own legal advisor to assist you in completing any due diligence required. You may be tempted to use a notary or legal advisor that has been recommended by the seller but be aware that the recommended advisor’s loyalties may lie more with the referrer (i.e.. the seller or the agent - specifically if that agent always refers them!) than protecting the interests of both parties neutrally.

Lawyers and Notaries:

Because the Indonesian legal system uses as its basis some aspects of Dutch Law, some Westerners/Foreigners may misunderstand the roles of lawyers and notaries when it comes to the signing of contracts and conducting business transactions. What is important to be aware of is the responsibilities of these parties.

A notary in Indonesia is appointed by the government to “notarise” or evidence the signing of deeds. Notarised deeds are required for some transactions in Indonesia, this includes transactions for setting up a business and transactions that involve the transfer of property such as real estate. For real estate transactions, it needs to be understood that the notary’s official and recognised role is not to provide legal advice to any one party (involved in a real estate property purchase) but to provide official evidence (as an individual and supposedly neutral party appointed by the government) with respect to the execution of a transaction, between two parties. Which for a real estate purchase is the transfer of ownership or title to land. With respect to this role, it is the notary’s responsibility to ensure the following:

  1. To evidence and authenticate the transaction (as an official Government appointed party) and ensure that the parties appearing before the notary have the necessary authority to buy and sell the property;
  2. To examine the official documentation at the Government Land office and to ensure that the property is free and clear of any registered encumbrances (i.e. mortgages and liens) that until settled would not allow the buyer to hold clear title to the property;
  3. To ensure that the property is up to date with respect to the payment of annual land taxes;
  4. To ensure that the seller has paid the 5% land title transfer tax (5% of the government assessed value of the property;
  5. To ensure that the buyer has paid the tax for acquiring the land and building (usually the same as the seller tax detailed in 4 above);
  6. To ensure that the notarial deed documenting the sale/purchase is registered at the Government Land office in the name of the buyer - after confirming steps 1-5;
  7. To ensure that the notarial deed is also registered at the Government Tax on Land and Building office.

Steps 1-5 are absolutely required before the Government Land office can transfer the land title to the buyer. Keep in mind that the above steps assume that the purchase is for an already built property. These steps and their timing can become significantly more complicated if one is buying “off plan” (i.e. a property that is yet to be built by the seller) - see the section below on additional issues that may need to be addressed if a purchaser is buying a property “off plan”, as there are many more issues and risks that a buyer may be exposed to.

A good notary will also be checking that; a) any building on the land does not violate the zoning of the land; b) that the necessary construction permits (“IMB”) have been issued; and c) that the construction tax or value added tax has been paid for the property (this is different from land tax and is a value added tax that needs to be paid by the person who builds the property). It is also important that the notary or legal advisor also confirms that you have access rights to the land, as access to some properties may be limited or through private roads - making it impossible to access the property you are buying - yes this happens!.

the role of the notary is not to provide legal advice to any one party - but only to evidence and authenticate the notarial deeds required in accordance with the law, to allow the title of land to pass between the buyer and seller

The notaries official role, as detailed above should be kept in mind by the property buyer. Notwithstanding that notaries may have a formal legal education and are legally qualified, in a property transaction involving the transfer of title from a buyer to a seller, their primary role is to ensure the real estate transaction occurs as required by law and not that the transaction is structured to minimise the potential risks of a buyer.

If you have any hesitancy about the transaction or this is a significant investment, or is a more complicated transaction than just a straight purchase and sale of an existing property, as a buyer, hopefully, you would of sought independent legal advice prior to executing any contract/deed of purchase/sale at the notary’s office. In terms of pricing transaction fees for the notary, are in the range of 0.5-1.5% of the transaction value and are usually paid and negotiated by the property buyer.

If you are seeking legal advice, or a legal opinion, or even have decided to just rely solely on the notary, you should note, that if there is a problem with the transaction your recourse may be limited. It is unlikely, that the notary carries any malpractice or liability insurance, and you would probably face a lengthy and stressful legal battle in the event the transaction goes wrong.

Whilst, independent legal advice is recommended, you should note that, even if your lawyer gives a strong opinion that a transaction is valid or legally binding, the law is at the end of the day subject solely to a judge’s interpretation. This means that even if a good lawyer confirms what rights you have by law, there is no guarantee a court will interpret it this way. Especially, in a country where corruption is rife (recently the chief justice of the constitutional court was charged with corruption!), it is something you need to keep in mind. Finally, buyers from more developed countries where professional liability or malpractice insurance is normal, should not count on this as protection in Indonesia, as it is highly unlikely that your lawyer carries any malpractice/liability insurance that you could fall back on or recover damages because of poor legal advice. Again, similar to agents, your only protection here is solely the fact that the lawyer is conscious about maintaining their professional reputation.

Land Title and Transaction Structure

When buying property in Indonesia you probably should have a cursory understanding of Indonesian Property/Real Estate law. In a typical real estate transaction there are usually two key documents these are 1) A Sales Purchase Agreement and 2) A Notarial Deed. They should be drafted and executed in Bahasa Indonesian, to become binding agreements, and it would be wise to have these translated so you fully understand what you are signing.

The Sales Purchase Agreement is a commercial contract between the buyer and seller and is completely independent from the notarial deed, this often contains terms such as the actual amounts and timing of payments for the property and any other conditions that need to be met prior to the actual transfer of land title. Whereas, the notarial deed, is the actual official document prepared by the notary to effect the transfer of land title between the buyer and seller - and which is provided to the Government Land Office.

It is commonly known, that in order to minimise taxes payable on transfer of title, the amounts shown in the agreements of Sale and Purchase and the notarial deed may differ. Keep in mind that this practice, appears to be one of those “don’t worry everybody does it practices” and theoretically could expose you to some risk later as it is technically a tax avoidance scheme. Be aware that if this is the way you have structured your agreement, if the tax department, all of a sudden decided to audit all transactions completed at a notary’s office and compared the amounts in the Sale and Purchase Agreement, to that shown on the Notarial deed, you may suddenly have some additional taxes and penalties to pay.

The Notarial deed is the official document registered with the land office recording the change in title of the land. Under the Indonesian system the Government Land Office is responsible for maintaining a registry of land transactions. Once a notarial deed has been signed and all the necessary taxes have been paid the notary or their staff will present the notarial deed at the land office to ensure that the land registry updates the Official land registry book with the details of the new ownership (ie. owner name) and the form or type of ownership rights.

There are two types of land ownership rights that a foreign purchaser needs to be aware of with respect to purchasing a property these are:

  1. “Hak Milik” - Freehold ownership rights over the land; and
  2. “Hak Pakai” - Right of Use

There are other land title rights available, but as the scope of this guide is to provide practical advice to individuals purchasing a second home or vacation investment, I will not go into detail on these here as in the current environment they are not practical forms of ownership for this purpose (i.e. “Hak Guna Bangunan” - or the right to build which is typically how Indonesian corporate entities own land).

Foreigners should be aware that direct ownership of land via freehold ownership (ie. “Hak Milik”) is only allowed for Indonesian citizens, but ownership through Right of Use (i.e. “Hak Pakai”) is allowed for foreigners. This doesn’t mean that a foreigner cannot buy “Freehold” land. You could purchase this land, but in order to become the legally recognised owner and have a registered title to the property, the notary would have to either downgrade the rights on the associated land certificate to “Hak Pakai” or register in your name a (“Hak Pakai”) title on the original Hak Milik land certificate. Note that each of these structures are not the same and have different risks associated with them as I discuss below.

Hak Pakai Title

Hak Pakai title provides the “buyer” a government recognised and registered right of use for the underlying land for a maximum period of 25 years. This title is extendible by the right owner for another 20 years, with extension notice to be provided to the land office at least 2 years prior to the expiry term. This right and the foreigners name is directly registered in the land certificate. At the end of 45 years, (the law is not absolutely clear - and will be a function of the Land Law in place at that time), there are some legal advisors who believe that it may be possible for the foreign owner of this right to apply for a further extension. If you purchase real estate, under this structure. Unlike the “Hak Pakai atas Hak Milik” structure discussed below, there is no further dealing or reliance under this transaction structure, with the original land seller. The relationship with respect to the right of use of the land is solely between you and the government.

There are however some limitations and qualifications. There is a residency qualification that needs to be met requiring the foreigner to be considered normally resident or domiciled in Indonesia. If at some point in the future , the foreigner fails to meet this qualification (or a government agency’s interpretation of this qualification), you are required within 1 year of not meeting this qualification to transfer the right of use to a party who does meet it. In addition, a foreigner is only allowed to hold one property, a single purpose residence or home under this Hak Pakai right.

Hak Pakai Atas Hak Milik

Unlike the straightforward conversion of Hak Pakai title detailed above the underlying Hak Milik title is not converted instead a Hak Pakai or “Right of Use” is registered on the certificate and the original Hak Milik owner kept in place. There are suggestions from some of the material you will find on the internet that up to a 90 year indirect ownership of the property is possible. Indeed this may be possible, but unlike the straightforward conversion to “Hak Pakai” title where the original land owner , is out of the picture. This structure is different in that you (the buyer) are reliant on a commercial contract between yourself and the original land owner (ie. the seller or “Hak Milik” holder), and his/her ancestors to honour a contractual obligation to extend or put in place a new “Hak Pakai” at the end of the initial term.

Whilst the initial Hak Pakai right will be registered on the land certificate, the contractual obligation to extend or replace the Hak Pakai by the seller is not registered or recognised by the land office and the government is not a party to this aspect of the transaction. So in the event this structure is used, you may be faced with a situation at the end of the initial 25 year term, where the original seller or their ancestors refuses to meet their obligation. If that happens your only recourse will be through the Indonesian Legal System as a civil law case. If you do choose this approach to purchasing land, you should clarify the tax status of this arrangement, as there is some suggestion from local legal advisors, that the land tax liability remains in place both for the original “Hak Milik” holder (the seller) and the Hak Pakai holder (the buyer) .

Nominee Arrangements

The clear intent of Indonesian Law, as it currently stands today is that property rights granted to foreigners are restrictive, and foreigners cannot hold freehold rights in property. Whilst the government may revise the laws in the future, as the government moves slowly and the issue of foreign ownership of Indonesian property is sensitive, many property developers, real estate agents and notaries have been willing to recommend alternatives structures and ways to circumvent the original intent of Indonesian law. One of the structures that is quiet common is the use of nominee arrangements.

Under a nominee arrangement, a nominee Indonesian citizen purchases the land on behalf of the foreign buyer and a nominee agreement is entered into by the buyer with the Indonesian citizen. Usually, included in these arrangements are several other agreements, with the intent of the foreign buyer having absolute control over the property and can include:

  • A mortgage loan from the foreigner may be registered for the amount of initial purchase price used to purchase the land;
  • A long term lease or right of use agreement between the buyer and the nominee owner; and
  • An “irrevocable” power of attorney granted by the nominee to the foreign buyer (so the foreign buyer can sell the property without the nominee’s approval) Many of these arrangements as indicated above, run smoothly and don’t encounter problems. But under this type of arrangement, as a foreign “buyer”, you have significant risk. If you do run into problems, don’t count on a fast resolution, and you probably should be prepared to write off your investment. Specifically, under Indonesian Law, any arrangement or contract whose intent is to violate the spirit of Indonesian Law voids the underlying contract. Hence, if challenged in the courts the nominee could potentially procure a judgement that voids all contracts under such an arrangement.

As an aside, for those considering investment in Indonesian (“PT”) companies, the foreign investment law has recently been revised to, specifically reflect the illegality of nominee agreements, and states that any nominee agreements whose purpose is for a foreigner to indirectly control an Indonesian company is illegal. If notwithstanding the risks, you decide to proceed with this approach you should be aware of the following issues

  1. Nominee Risk and Goodwill: As the land title remains in the name of the nominee and they remain the official owner of the property, you are totally reliant on the nominees’ (and their ancestors) behaviour and goodwill in the future. Even if you hold the original land certificate (new land certificates can be issued to the nominee under certain circumstances). So for example, if your nominee is a business owner, or a secret gambler and runs into financial difficulty and borrows money from an unrelated third party. All of a sudden you may find that a freeze order is placed on your land, by the Indonesian courts because your nominee is being sued for non payment of that loan to the third party, and the underlying land that you thought you owned could potentially be awarded to the third party lender as damages for the nominee not repaying the loan. In a case such as this, the Indonesian courts will completely ignore your nominee agreement in this case and could even rule your entire arrangement as null and void.

  2. Taxes: The nominee is liable for the payment of all taxes on the land as well as their individual taxes. If taxes are not paid by the nominee the Government Tax department can seize the assets of the nominee to settle outstanding tax payments. Land taxes are paid annually on the government assessed value of the land, and every several years the government reassesses land values, so you do need to ensure that your nominee stays current on their tax payments.

  3. Registration of Mortgage: If your nominee agreement includes the registration of a loan against the title of the land to protect your initial investment, a 1% fee on the loan amount is charged by the land office to register a mortgage against the property, sometimes, the notary in order to save this fee does not register the mortgage. Also, enforcement of the mortgage may require evidence that you actually provided the loan amount detailed in the mortgage.

As this mortgage is for a stated amount - if you did purchase the real estate for capital appreciation, in the event you do need to enforce the mortgage, and assuming as part of a nominee arrangement the mortgage is not voided by the courts, you will not have any benefit from the price increase on the property at best you will probably only be able to get the amount of the loan back.

Long Term Leaseholds

As you have probably gathered, if you have read this far, the intent of Indonesian Law with respect to real estate property is fairly clear. Given all the restrictions if you are considering buying property you may want to consider just a straight forward contractual long term lease agreement. Long term leases are contractual arrangements between a land owner (the leasor) and a leasee, whilst they may be signed and stamped by the notary, they are not registered at the government land office. Typically, under this type of arrangement full payment for a 25 year lease term is made in advance, with an extension option granted which can be exercised at any time. The extension price is usually pre agreed or can be negotiated at the time of any lease extension. It is not unusual under this type of arrangement that the lease extension can be exercised at any time. It is not uncommon for investors to enter into such an agreement for say a 25 year term and immediately extend it for a 25 year term, thereby providing the leasee with 50 year rights to use the property.

These types of arrangement differ from the Hak Pakai arrangements discussed above, as the Government Land Office does not register any title on the original land certificate, so the existence of any lease obligation cannot be determined by reviewing the Government Land Office registry. If your transaction is structured in this way, there is some comfort that if the land owner does sell the property or borrows against it, when title transfers, the new owner contractually has to honour all contractual leases granted for the original land.

If your are entering into this type of arrangement to build your vacation home or retirement property, given the large amounts that may be involved, it is recommended that you complete all the due diligence that you would need to do as if you were purchasing the property via Hak Pakai as detailed above. Including checking the zoning, building permits, taxes etc. Again, you should probably retain a good and independent legal advisor to assist you drafting the lease agreement - which should specifically detail the obligations of each party and clearly lay out the extension option and pricing. It should be made clear who is responsible for paying the Leasee (land owners) withholding tax of 10% which is due upon receipt of property rental payments.

Buying Property Off Plan

Buying a property “off plan” or a property yet to be built exposes foreigner buyers to even more issues that need to be carefully considered. These will be covered off in detail in a future guide, but foreign buyers should definitely take legal advice here. Specifically, as it is usual, that until the property has been completed and your final payment has been the buyer may have limited security to fall back on, in the event the developer does not complete the project. So not only will you be exposed to many of the risks that are inherent in purchasing an already built property you will also have the completion risk of the project. In this regard, you need to assess whether a developer has the necessary financial resources and expertise to complete the project, and ensure that funds are advanced progressively in parallel with the projects physical completion.


Hopefully, this guide has been useful for foreigners who are considering an investment in Indonesian Real estate, and has given you a better understanding of some of the more complicated issues that need to be addressed.

In a nutshell, when you are “shopping” for your Indonesian real estate don’t expect to have freehold rights even if a property you are looking at is advertised as freehold ! As a buyer whether for investment or as a second home, you need to understand that how you structure the transaction is important, and may expose you to risks that you would not typically face in more developed countries with mature legal systems.

disclaimer: This article reflects facts and the laws with respect to real estate as at June 2014, and should not be construed as legal advice nor relied upon as legal advice for any specific transaction - readers should always seek their own independent legal advice when considering transactions of this type

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