Inheritance in Malta: duty on death, shares and property passing to the next generation

Figures are for tax year 2026. This Guide covers what Malta charges when a person dies and Maltese immovable property or shares pass to heirs, what changes when the same assets are given away during life, and what the heir pays on selling inherited property later. Every rule below is taken from the consolidated texts on legislation.mt: the Duty on Documents and Transfers Act (Cap. 364), the Duty on Documents and Transfers Rules (S.L. 364.06), the Income Tax Act (Cap. 123) and the Civil Code (Cap. 16). Duty applies by the date of death or of the deed, not by an income year.

Is there an inheritance tax in Malta?

None of the four texts above names an inheritance tax or an estate tax. What Malta charges on death is duty under the Duty on Documents and Transfers Act on two documents: the declaration of a transfer causa mortis of immovable property (article 33) and the notice of a transfer causa mortis of shares or partnership interests (article 45). The Income Tax Act defines "transfer" for capital gains in article 5 and says the term "does not include a transfer causa mortis", so death itself is not a capital gains event. Tax on gains comes later, when the heir sells. So the accurate statement is: no inheritance tax as such, but duty on inherited Maltese immovables and shares, and tax on a later sale.

The method, step by step

1. List each asset that passes on the death and sort it: Maltese immovable property or a real right over it (duty under article 32 of Cap. 364, declared under article 33); shares in a company registered in Malta, or a partnership interest registered in Malta (duty under article 42(1)(c), notice under article 45 of Cap. 364); anything else (no duty under these articles; check the foreign rules).
2. Identify each heir or legatee and the share each takes, from the will or the intestacy rules, and check that the will respects the reserved portion of children and the surviving spouse under articles 615 to 632 of the Civil Code. A reserved-portion claim is a credit against the estate and can change who owns what.
3. For each immovable, test the reliefs in article 35 of Cap. 364 in this order: the deceased's ordinary residence passing to the surviving spouse or cohabitant; the ordinary residence passing to descendants in the direct line; the slice of the ordinary residence that is not counted; the reduced rate for an heir who lives in the house; usufruct left to the spouse; qualifying agricultural land; heirs on the disability register. What is left is charged at the normal rate in the Cap. 364 table below.
4. For each block of shares, apply the share rate in the Cap. 364 table, add the property-company increase if the company's assets are mainly immovable property, and test the family business relief in article 41C(2) of Cap. 364.
5. Value each asset at the date of death on the open-market basis in rule 3 of S.L. 364.06. Consider a Perit's valuation under rule 3A for immovables.
6. Make the declaration of the immovables by public deed before a notary, and give the notice of the shares to the Registrar of Companies, within the six-month terms in rules 4 and 7 of S.L. 364.06. For the home-to-descendants relief, the deed must also meet the one-year condition in article 35(4) of Cap. 364.
7. When an heir later sells inherited Maltese property, apply article 5A(5)(b) or (c) of the Income Tax Act (tax on the gain, or on the price for pre-1992 inheritances), then follow the filing steps in the Guides named in the section on selling below.

Duty on Documents and Transfers Act (Cap. 364): the figures

Item	Value	Note (verbatim, Cap. 364)
Source	all figures below	https://legislation.mt/eli/cap/364/eng/pdf
Art. 32(1): immovables, including the declaration causa mortis for deaths on or after 23 November 1999	five euro for every one hundred euro or part of the value or consideration, whichever is higher	"a duty of five euro (5.00) for every one"
Art. 35(1)(a)(i): slice of the deceased's ordinary residence not taken into account, on any transfer causa mortis	EUR 35,000	"The first thirty-five thousand euro (35,000)"
Art. 35(2)(i): reduced rate for an heir who occupies the deceased's ordinary residence as their own ordinary residence	three euro and fifty cents for every one hundred euro, on that heir's share of the value above EUR 35,000 and up to EUR 200,000	"three euro and fifty cents" ... "which exceeds thirty-five thousand euro" ... "but not two hundred thousand euro"
Art. 32C: gift of immovable property to a descendant in the direct line for their sole ordinary residence	first EUR 250,000 not taken into account, the rest at three euro and fifty cents for every one hundred euro	"no account shall be taken of the first two hundred and" ... "fifty thousand euro"
Art. 41C(1): registered family business transferred as a going concern, commercial tenement used in it for at least three years	first EUR 500,000 at three euro and fifty cents for every one hundred euro	"duty shall be charged on the first five hundred thousand euro"
Art. 41C(2): shares or interests in a registered family business transferred by an individual to family members	first EUR 150,000 of value not taken into account	"no account shall be taken of the first one hundred and fifty thousand euro"
Art. 42(1): shares (marketable securities), including the notice of a transfer causa mortis under art. 45	two euro for every one hundred euro of the consideration or real value, whichever is higher	"A duty of two euro for every one hundred euro or part"
Art. 42(2)(a): increase where seventy-five percent or more of the company's assets, leaving out current assets other than immovable property, is immovable property	three euro for every one hundred euro on top of the share rate	"increased by three euro for every one hundred euro"
Art. 52(4)(a) (inherited immovables, declaration under art. 33): additional duty where the declared value is less than eighty-five per centum of the real value; art. 10(2) applies the same addition to other documents	20% of the duty assessed	"an additional duty equivalent to twenty per centum (20%)"
Art. 48: penalty for failing to comply with art. 32, 33, 45 and others, for each omission	from EUR 25 to EUR 1,000, plus interest	"twenty-five euro" ... "but not exceeding one thousand euro"
Art. 45(1)(b) (notice on death) and art. 42(1)(a)(ii) (transfers during life): shares in a company registered outside Malta, and for art. 45(1)(b) also interests in a partnership registered outside Malta, are caught where the heir is ordinarily resident and domiciled in Malta (art. 45(1)(b)), or where the transfer is made to or by an individual who is ordinarily resident and domiciled in Malta, or by any other person (other than a person referred to in article 47(3)) owned or controlled, directly or indirectly, by such an individual or acting on behalf of one (art. 42(1)(a)(ii)), and the company or partnership has	more than 50% of its business interests in Malta, directly or indirectly	"having, directly or indirectly, more than 50% of its business interests in Malta"

Immovable property passing on death

Who must declare and who pays. Article 33(1) of Cap. 364 puts the duty to declare on every person to whom "immovable property is transferred causa mortis". The declaration is a public deed. Tutors, curators, testamentary executors and trustees must make it in the same way as the heir (article 33(6)). An heir who has not yet accepted the inheritance may still declare, and the declaration alone is not evidence of acceptance (article 33(5)). Under article 49(1), the transferee and the notary who publishes the declaration are "jointly and severally liable to pay the duty chargeable on such" deed; the notary's liability is limited to the duty on the values declared in the deed.

Rate. The normal rate is the article 32(1) rate in the table above, on the value of each heir's share. It is printed in words, not as a percentage.

Deadline. Rule 4(1) of S.L. 364.06 says the declaration "shall be made within six months of" the transfer causa mortis, that is, of the death. Rule 5 gives a small rebate (table below) that is lost on property declared more than six months after the death. Separately, article 35(4)(ii) of Cap. 364 charges interest on unpaid duty for each year or part after the first anniversary of the death where the declaration is made more than one year after it, capped at the duty due. The penalty in article 48 (table above) applies to each omission.

The family home and the surviving spouse. These are in articles 32(3) and 35 of Cap. 364. The first three, and art. 35(2)(i), cover only the dwelling house that was the deceased's ordinary residence; the others say what they cover.

• Surviving spouse or cohabitant (art. 35(2)(iii)): where the deceased's ordinary residence goes to the surviving spouse or cohabitant, "no duty shall be levied at the time of the transfer".
• Descendants in the direct line (art. 35(2)(v)): where a dwelling house, or part of it or a real right over it, passes to the deceased's descendants in the direct line AND it was the deceased's ordinary residence, no duty is levied at the time of the transfer causa mortis. This relief, and the disability relief in art. 35(2)(iv), apply only if the deed is made within one year from the succession AND notice is given to the Commissioner by the later of fifteen working days after the deed or the end of that year (art. 35(4)(i)).
• First slice not counted (art. 35(1)(a)(i)): on any transfer causa mortis of the deceased's ordinary residence, the slice in the table above is not taken into account. It is reduced in proportion where the deceased owned only part of the house, and shared in proportion between several heirs.
• Heir who lives there (art. 35(2)(i)): an heir who occupies the deceased's ordinary residence as their own ordinary residence pays the reduced rate in the table above on their share of the band in the table, and the normal rate above it. An inherited dwelling house that was not the deceased's ordinary residence but is occupied by the heir as their ordinary residence gets the reduced rate on the first EUR 200,000 under art. 35(2)(ii).
• Hospital or care home (art. 35(8)): if the deceased was in hospital or living in an old people's home at death, the house they lived in before counts as their ordinary residence.
• Usufruct to the spouse (art. 35(1)(b)): the value of a usufruct left by the deceased to the surviving spouse or cohabitant is not taken into account.
• Partition between the spouse and the heirs (art. 32(3)(iv)): on the death of one spouse, no duty is charged on a partition of property held in common between the spouses, between the surviving spouse and the heirs of the deceased spouse.
• Agricultural land (art. 35(9) to (13)): no duty on qualifying agricultural land certified by the agriculture authority, if no transfer inter vivos of it is made within five years of the death.
• Trusts (art. 35(3)): where the house goes to a trustee, the reliefs look at the trust beneficiaries named in the declaration, except the usufruct rule in art. 35(1)(b).

The words "at the time of the transfer" in art. 35(2)(iii) and (v) are the Act's own; the saved text does not say what happens on a later sale or transfer of that house. Ask the notary. Article 35(4)(i) calls the relief in (2)(v) an "exemption or relief" and refers to "a claim for the exemption".

Shares and partnership interests passing on death

Under article 45(1)(a) of Cap. 364, a person to whom an interest in a partnership registered in Malta, or shares in a company registered in Malta, pass on death must give notice to the Registrar of Companies. Rule 7(1) of S.L. 364.06 sets the term: "not later than six months after the happening of the transfer causa mortis". Rule 7(1) still refers to "article 46 of the Act" and to shares in a "limited liability company registered in Malta"; the saved rules set no term for partnership interests or for the article 45(1)(b) notice to the Commissioner. The Registrar does not accept the notice unless the Commissioner has marked the duty as paid on it (rule 7(4)).

Duty on the notice is the article 42(1) share rate in the table above (article 42(1)(c)), on the real value of the shares. If seventy-five percent or more of the company's assets, leaving out current assets other than immovable property, is immovable property or rights over it, the increase in article 42(2)(a) is added; for deaths, this applies where the deceased died on or after 1 January 2000. Article 42(2)(b) adds the same increase where the company holds such a property company, subject to the aggregate test in its proviso.

Family business relief (article 41C). Article 41C(2) of Cap. 364 applies "For the purposes of paragraphs (a), (b) and (c) of article 42(1)", so it reaches the notice on death as well as a gift or sale. When an individual transfers shares, or interests in a partnership, trust or foundation, to family members as defined in the Family Business Act (Cap. 565), and they are held in a family business that carries on a business, the first slice of value in the table above is not taken into account. All of these must hold:

• the family business is registered with the Regulator under the Family Business Act and presents an updated certificate (art. 41C(3));
• it does not own, directly or indirectly, any immovable property other than a commercial tenement used in the business for at least three years before the transfer (art. 41C(2)(a));
• it is controlled and beneficially owned, directly or indirectly, to the extent of more than eighty-five per cent by the individuals or family members (art. 41C(2)(b));
• the Commissioner issues a certificate that the conditions are fulfilled (art. 41C(4)).

Article 41C(1) gives the reduced rate on the first slice in the table above for a commercial tenement transferred with a registered family business as a going concern, where the property was used in the business for at least three years before the transfer. The notary must record a written declaration by "the individual so transferring and the person so acquiring". If the property is transferred inter vivos, or stops being used in the business, "during the first three years from the date of acquisition", the duty saved becomes payable within fifteen working days (art. 41C(1) provisos and 41C(5)). The article is printed in the consolidated Act and no end date appears in its text.

Valuation

Rule 3(1)(a) of S.L. 364.06 values property transmitted causa mortis at the date of death, and rule 3(2) takes the full ownership at "the average price which such property would fetch if sold on the open market on that date". The heir states the true value of each property in the declaration (art. 33(3) of Cap. 364). If the declared value is less than eighty-five per centum of the real value established by the Commissioner, or no declaration has been made, article 52 of Cap. 364 lets him assess the duty. Where the declared value is less than eighty-five per centum of the real value, article 52(4)(a) adds the additional duty in the table above. Where no declaration has been made, he may not assess after thirty years from the death (article 52(1)). Under rule 3A of S.L. 364.06 the heir may produce a warranted Perit's report; it is not valid if drawn up later than twelve months from the date of death, and where the declared value is not less than eighty-five per centum of the Perit's value, duty is paid on the declared value, subject to the Commissioner's right not to accept the valuation.

Duty on Documents and Transfers Rules (S.L. 364.06): the figures

Item	Value	Note (verbatim, S.L. 364.06)
Source	all figures below	https://legislation.mt/eli/sl/364.6/eng/pdf
Rule 5(1): rebate on a declaration causa mortis where the total duty is below the threshold	EUR 250	"for the purposes of article 34 of the Act, be rebated by an amount of"
Rule 5(1): duty threshold for the rebate	EUR 2,300	"less than two thousand and three hundred euro (2,300)"

The rebate is reduced to the duty itself where it exceeds it, applies cumulatively to all declarations by one heir on one death, and does not apply to property declared more than six months after the death (rule 5(2) and (3)).

Gifts during life: to children and to the spouse

A donation is a "transfer" under article 2 of Cap. 364, so duty applies at the normal rates in the Cap. 364 table, with these reliefs:

• Home for a child (art. 32C): a gift to a descendant in the direct line who acquires the property to make it, or build on it, their sole ordinary residence: the first slice in the table above is not taken into account and the rest bears the reduced rate. It must be the first such transfer by that person to that descendant, both declare the purpose in the deed, and the descendant must not already own property on which the first-time buyer relief in article 32(4)(a) was claimed. If the descendant transfers it inter vivos "during the first five years from the date of the transfer by a gratuitous title", the duty saved becomes payable.
• Value for family gifts of a residence: rule 3(2) of S.L. 364.06 takes eighty per centum of market value for a gift to the spouse, descendants, ascendants and their spouses (or, with no descendants, siblings and their descendants) who acquire it as their sole ordinary residence.
• Between spouses (art. 32(3)(iii)): no duty on a transfer inter vivos of the ordinary residence, or part of it, between persons married to each other.
• Shares: a gift of shares bears the article 42(1)(b) share rate, plus the property-company increase where it applies; article 41C(2) can apply to a registered family business.

Income tax on the gift: article 5(2)(e) of the Income Tax Act treats a donation as a sale at market value, but "no tax shall be payable" where the donation is made to the spouse, descendants and ascendants in the direct line and their spouses, or with no descendants to brothers or sisters and their descendants; article 5(3)(f) applies that rule to shares. Article 5A(4)(a) exempts the same family donations of immovable property from the property transfer tax. The donee carries the donor's history: see the section on selling below.

Selling inherited property later (Income Tax Act, article 5A)

Item	Value	Note (verbatim, Cap. 123)
Source	all figures below	https://legislation.mt/eli/cap/123/eng/pdf
Art. 5A(5)(b): property inherited causa mortis after 24 November 1992, or donated more than five years before the sale	12% of the excess of transfer value over acquisition value	"shall be chargeable at 12% of the excess, if any, of the transfer value over its acquisition value"
Art. 5A(5)(c): property inherited causa mortis before 25 November 1992, or inherited later and sold by judicial sale by auction	7% of the transfer value	"shall be chargeable at the rate of 7% of the transfer value. (d)"
Art. 5A(5)(a): general rate for transfers on or after 1 January 2015	8% of the transfer value	"shall be chargeable at the rate of 8% of the transfer value"
Art. 5A(5)(e): transfer on or after 1 January 2015 not later than five years after acquisition	5% of the transfer value	"shall be chargeable at the rate of 5% of the transfer value: Provided that, for the purposes of determining"

For property the seller inherited after 24 November 1992, the tax is the article 5A(5)(b) rate on the gain, not on the price. The seller may elect out of paragraph (b) by a declaration to the notary recorded in the deed; the general rate in paragraph (a) then applies to the price. For property received by donation (not inherited), paragraph (b) does not apply where the seller developed it into more than one transferable property. For property inherited before 25 November 1992, paragraph (c) charges the lower rate on the whole price. The acquisition value "shall be determined in such manner as may be prescribed" (art. 5A(6)(b)); the prescribed rules are not among the pages read for this Guide. For property received by donation five years or less before the sale, the seller is treated as acquiring it on the donor's own acquisition date (proviso to art. 5A(5)(b)).

An heir who lived in the property may qualify for the own-residence exemption in article 5A(4)(c), which requires a dwelling house, not part of a project, owned and occupied as the seller's own residence for at least three consecutive years immediately before the sale, AND disposed of within twelve months of vacating it ("or such other period or condition as may be prescribed"), AND declared to the Commissioner as the seller's main residence by an election; where the property was inherited from a direct ascendant or from the spouse, the period during which the deceased owned and occupied it as their own residence is deemed a period during which the heir owned it (provisos (ii) and (v) to article 5A(4)(c)). For the rest of the property transfer rules, the seller's final tax mechanics and filing, use the Guides mt-capital-gains, mt-property-transfer-tax-the-sale-immovable and how-to-submit-capital-gain-taxes-in-malta. This Guide does not repeat them.

Succession law: the reserved portion (Civil Code, Cap. 16)

Item	Value	Note (verbatim, Cap. 16)
Source	all figures below	https://legislation.mt/eli/cap/16/eng/pdf
Art. 615(1): what the reserved portion is	a right on the estate in favour of the descendants and the surviving spouse	"The reserved portion is the right on the estate of the"
Art. 615(2): its nature	a credit of its value against the estate	"The said right is a credit of the value of the reserved portion against the estate of the deceased."
Art. 616(1): children (born in or out of wedlock, or adopted)	one-third of the value of the estate for up to four children, one-half for five or more, shared equally	"such children are not more than four in number or one-half of such value if they are five or more"
Art. 620(2): base	the whole estate after debts and funeral expenses	"deducting the debts due by the estate, and the funeral expenses"
Art. 631: surviving spouse with children or descendants	one-fourth of the value of the estate in full ownership	"surviving spouse shall be entitled to one-fourth of"
Art. 632: surviving spouse with no children or descendants	one-third of the value of the estate in full ownership	"the surviving spouse shall be entitled to one-third of the value"

Gifts made by the deceased under a gratuitous title are added back to the estate when the reserved portion is worked out, except education expenses for children or descendants (art. 620(3)). The testator may not attach a burden or condition to the reserved portion (art. 620(1)). Interest runs on the credit from the opening of succession only if it is claimed within two years; otherwise from service of a judicial act (art. 615(2)). The surviving spouse also has a right of habitation over the tenement occupied as principal residence at the death, where the deceased held it in full ownership or emphyteusis, alone or jointly with the spouse (art. 633(1)). Which country's succession law governs a cross-border estate is outside this Guide: see succession-and-forced-heirship-compared.

Foreign heirs and a non-resident deceased

The duty to declare inherited immovables in article 33 of Cap. 364 falls on every person to whom "immovable property is transferred causa mortis"; the saved text of articles 32 and 33 sets no condition on the residence or domicile of the deceased or the heir. The notice of shares in article 45(1)(a) covers shares in a company registered in Malta and partnership interests registered in Malta, again with no residence condition. Shares in a company registered outside Malta that has, directly or indirectly, more than 50% of its business interests in Malta need a notice to the Commissioner under article 45(1)(b) only "where the transferee causa mortis is ordinarily resident and domiciled in Malta". A foreign heir who later sells inherited Maltese property is covered by article 5A of the Income Tax Act as above. Whether a foreign estate tax is also due, and any treaty or credit, is a matter for the other country: refer.

Worked examples (hypothetical)

The amounts below are hypothetical and chosen only to show the arithmetic. They are not values from any page.

Example 1: a parent dies in 2026. A widowed parent dies in 2026 leaving, in equal halves to two children, a Malta apartment that was let to tenants (not the parent's ordinary residence), valued at EUR 800,000 at the date of death, and all the shares in a Malta-registered trading company with a real value of EUR 600,000. The company is not a property company and is not a registered family business. Both children declare within six months.

Step	Amount	Basis
Source	all figures below	https://legislation.mt/eli/cap/364/eng/pdf
Apartment value at death (hypothetical)	EUR 800,000	assumption
Each child's half of the apartment	EUR 400,000	half each
Duty on each child's declaration, at five euro for every one hundred euro (art. 32(1))	EUR 20,000	EUR 400,000 / 100 x 5
Apartment duty for both children	EUR 40,000	two declarations
Company shares, real value at death (hypothetical)	EUR 600,000	assumption
Each child's half of the shares	EUR 300,000	half each
Duty on each child's half, at two euro for every one hundred euro (art. 42(1)(c))	EUR 6,000	EUR 300,000 / 100 x 2
Share duty for both children	EUR 12,000	two halves

No relief for the ordinary residence applies because the apartment was let. Had it been the parent's ordinary residence, article 35(2)(v) would give no duty at the time of the transfer on it, provided the deed is made within one year and notice is given on time. The rule 5 rebate does not apply because each child's duty is above the threshold.

Variant: the company is a property company. If seventy-five percent or more of the company's assets, leaving out current assets other than immovable property, were immovable property, article 42(2)(a) adds three euro for every one hundred euro.

Step	Amount	Basis
Source	all figures below	https://legislation.mt/eli/cap/364/eng/pdf
Increase on each child's half (art. 42(2)(a))	EUR 9,000	EUR 300,000 / 100 x 3
Share duty plus increase, each child	EUR 15,000	share rate plus increase

Example 2: the children sell the apartment later. In 2032, more than five years after the death, the two children sell the apartment together for EUR 1,000,000. Each child is a separate seller of a half. The acquisition value is taken here, as an assumption, as each child's half of the value declared at death; the prescribed rules in article 5A(6)(b) decide it in practice.

Step	Amount	Basis
Source	all figures below	https://legislation.mt/eli/cap/123/eng/pdf
Sale price for the whole apartment (hypothetical)	EUR 1,000,000	assumption
Each child's transfer value	EUR 500,000	half each
Each child's acquisition value (assumption: half the value declared at death)	EUR 400,000	assumption
Each child's gain	EUR 100,000	EUR 500,000 minus EUR 400,000
Tax for each child at 12% of the gain (art. 5A(5)(b))	EUR 12,000	EUR 100,000 x 12 / 100
Tax for both children	EUR 24,000	two sellers
For comparison only: both elect out, 8% of the whole price (art. 5A(5)(a))	EUR 80,000	EUR 1,000,000 x 8 / 100
For comparison only: inherited before 25 November 1992, 7% of the whole price (art. 5A(5)(c))	EUR 70,000	EUR 1,000,000 x 7 / 100

Reading the 12% as a charge on the price would give a much larger and wrong figure. The rate applies to the gain.

Ask the client first

• When did the person die, and was the property the deceased's ordinary residence at death (or before a move to hospital or a care home)? This decides the article 35 reliefs, the six-month and one-year terms, and the pre-1992 rule on a later sale.
• Who inherits what: is there a will, does it leave the home to the surviving spouse or cohabitant, to descendants in the direct line, or to others, and does any child or the spouse claim the reserved portion?
• Does any heir live in the inherited house as their own ordinary residence, or appear on the Register of Persons with Disability?
• For each company: is it registered in Malta, are seventy-five percent or more of its assets (leaving out current assets other than immovable property) immovable property (directly or through a subsidiary), and is it registered as a family business with a current certificate?
• Are the heirs or the deceased resident or domiciled outside Malta, or are there assets outside Malta?
• Is any heir planning to sell or gift an inherited or donated asset within three or five years? Several reliefs claw back on an early transfer.

When to refuse or refer

• Cross-border estates, foreign forced heirship, a choice of succession law, or a foreign estate or inheritance tax on the same assets: refer to a lawyer in each country and see succession-and-forced-heirship-compared.
• Assets held through a trust or foundation, or a transfer causa mortis on trust or subject to a suspensive condition (article 35(6) and (7) of Cap. 364): refer, and see mt-foundations-and-trusts.
• Family business restructuring before death, holding structures and governance: see mt-family-office-setup. Residence of a family moving to Malta: see mt-residence-programmes-for-wealthy-families.
• Any valuation dispute with the Commissioner, an objection or appeal under Part V of Cap. 364: refer to the notary and a Perit.
• The declaration itself: in Malta it is a public deed, so a notary must publish it. This Guide prepares the numbers; it does not replace the notary.
• Foreign immovable property of a Maltese deceased: the saved text does not settle whether article 32 reaches it. Refer.

Sources

• Duty on Documents and Transfers Act, Cap. 364 (consolidated): https://legislation.mt/eli/cap/364/eng/pdf
• Duty on Documents and Transfers Rules, S.L. 364.06 (consolidated): https://legislation.mt/eli/sl/364.6/eng/pdf
• Income Tax Act, Cap. 123 (consolidated, point in time 10/03/2026): https://legislation.mt/eli/cap/123/eng/pdf
• Civil Code, Cap. 16 (consolidated): https://legislation.mt/eli/cap/16/eng/pdf

This Guide is a working reference for a professional. It is not legal or tax advice on a particular estate.