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Time- and memory-consuming calibration measurements are a major drawback in system-matrix-based reconstructions in magnetic particle imaging (MPI). Especially, exchanging the receive coils requires new system matrices and therefore new calibration measurements. To reduce the number of such measurements, the MPI transfer function can be used to transfer the system matrix of one receive coil set to another. The transfer function can be obtained by a direct measurement or by estimation using a measured system matrix of each setup. In this abstract, we extend the latter to incorporate coupling of the receive coils while using only a few voxels of the system matrices. In this way, we can transfer system matrices between two different receive setups, both of which may contain non-orthogonal coils.