If one party withdraws from the property jointly owned by the brothers unconditionally, the donation agreement needs to be notarized. And there is no need to pay taxes, but part of the handling fees need to be paid. The method is that the unconditionally withdrawing party transfers its share of the property to the other party in the form of sale or gift. For gifts, you need to go to the notary office to notarize the gift agreement and pay the notarization fees. Pay property appraisal fee, deed tax and stamp tax, and cost handling fee when transferring ownership. Free gifts between immediate family members are exempt from individual income tax and business tax. However, if the owner of the house sells the house in the future, he or she will bear the personal income tax of 20% of the total house price for the part of the gift. For sale, if the unconditionally withdrawn party has owned the house for five years and is the only property under its name, then the other party will be exempted from individual income tax and business changes directly to the Housing Authority, and the party giving up needs to cooperate to give up signing. Real estate appraisal fee, deed tax, stamp tax and cost handling fee are required. Then let's extend this issue to the following: the transfer of ownership between relatives in the inheritance mode. If the transfer is between parents and children, the cost of inheritance is the lowest. Only 280 yuan registration fee and notarization fee (40 to 45 yuan per square meter) are required, without business tax, individual income tax and deed tax. However, the conditions are relatively simple, and only houses belonging to immediate relatives with inheritance relationship can do so. In the immediate family, even brothers and sisters cannot inherit, but can only choose to donate. In practice, because inheritance is the transfer of property rights after the death of the inheritor, there are fewer people in this transfer mode. Buying and selling is the most common form of house transfer in real life, and it is also a more convenient and safe way to operate. For the first time, you can enjoy preferential treatment according to the different purchase area. In addition, when the seller sells the house, it is less than five years from the time of buying the house, and he will be subject to business tax and personal income tax. In the transfer of purchase and sale, the costs are different under different circumstances. In terms of the nature of housing, the transaction fees paid by commercial housing, affordable housing and housing reform housing are also different. At present, many people who buy houses have the idea of using gift transfer to "avoid" some expenses. But in fact, this method does not save money. Of course, if the house to be sold is less than five years from the last transaction time and business tax needs to be paid, it is more cost-effective to give it as a gift. The notarization of real estate gift is risky. If the donor gives up the gift before the transfer of the real estate, even if the buyer has paid the deposit, the nature of the gift determines that there is no binding liability for the seller to be investigated, which is bound to bring some economic losses to the buyer.