个人可以的
公司加了5%不能 claw back ABSD
参见 IRAS 网站
https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/
Joint Purchase Of Second Residential Property By A Married Couple
ABSD remission may be applicable to a married couple who purchases a second residential property jointly, if the remission conditions are met. The couple must include a Singapore Citizen and the property must be purchased under both names of the couple only. The conditions are as follows:
The married couple did not own interest in more than one residential property at the date of purchase of the second residential property.
ABSD has been paid on the second residential property.
The first residential property (co-owned or separately owned) is sold within 6 months afterthe date of purchase1 of the second property for completed property or
the issue date of the Temporary Occupation Permit (TOP) / Certificate of Statutory Completion (CSC), whichever is earlier, if the property was uncompleted at the time of purchase
The married couple remains married and there is no change of ownership in the second residential property at the time of sale of the first residential property.
The married couple has not purchased or acquired any other residential property since the purchase of the second residential property.
The application for refund of ABSD is made within 6 months after the date of sale2 of the first residential property