Property Inheritance in Malta — No Inheritance Tax and What You Need to Know

Malta has no inheritance tax, estate duty, or succession tax of any kind. When you inherit a Maltese property, you pay no tax on receipt of the inheritance. Transfer tax — either 8% of the sale price or 10% on the gain — arises only when you eventually sell the property, calculated from the probate value at the time of inheritance rather than the original purchase price paid by the deceased. This structure makes Malta one of the most favourable jurisdictions in the European Union for intergenerational wealth transfer and cross-border estate planning.

This guide covers every aspect of property inheritance in Malta: how the legal process works, what the forced heirship rules require, how to write an effective will, how EU Succession Regulation applies to non-resident owners, what stamp duty and capital gains implications arise on eventual sale, and how structures such as joint ownership and trusts can streamline estate planning for high-net-worth families.

How Property Inheritance Works in Malta

Maltese inheritance law is rooted in civil law tradition, drawing heavily on the Napoleonic Code as filtered through Malta's historical ties to France and Sicily. The fundamental statute governing succession is the Civil Code of Malta (Chapter 16 of the Laws of Malta), which sets out the rights of heirs, the rules of intestate succession, and the limits on testamentary freedom.

The core principle distinguishing Maltese law from common-law systems such as English law is forced heirship. Certain relatives — primarily children and, to some extent, the surviving spouse — hold a legally protected minimum share of the deceased's estate called the legitim (reserved portion). This share cannot be reduced or extinguished by a will, and any provision in a will that purports to do so can be challenged in court by the entitled heir.

The forced heirship portions are as follows:

• Where the deceased leaves one child: that child is entitled to a minimum of one-quarter (1/4) of the net estate.
• Where the deceased leaves two or more children: the children together are entitled to a minimum of one-third (1/3) of the net estate, shared equally among them.
• Grandchildren and further descendants take their parent's share if the parent has predeceased.
• The surviving spouse holds additional rights derived from the matrimonial property regime, particularly under community of acquests if the couple was married under community of property rules.

The portion of the estate above the protected legitim is freely disposable — the testator can leave it to anyone they choose: a sibling, a friend, a charity, or a foreign beneficiary.

Valuation of the estate for the purpose of calculating the legitim is based on the net estate at time of death (assets minus debts and funeral expenses). Gifts made during the deceased's lifetime may be brought back into account (collation) when calculating whether the forced heir's minimum share has been satisfied.

For owners of high-value Maltese property, forced heirship rules have two practical consequences. First, if you intend to leave a Maltese property to a beneficiary outside your direct bloodline — a partner, a charity, or a friend — you must ensure your children's reserved portion is satisfied by other assets. Second, if your estate is entirely held in Maltese real estate with no liquid assets, your children may receive a forced share in an illiquid property, creating co-ownership complications. Thoughtful estate planning addresses both issues in advance.

Intestate Succession: Who Inherits Without a Will

When a Maltese property owner dies without a valid will (intestate), or where the will does not dispose of the entire estate, Maltese law applies a statutory succession hierarchy under the Civil Code.

The order of intestate heirs is as follows:

1. Descendants (children, grandchildren): Children inherit in equal shares. If a child has predeceased the testator, that child's own children (grandchildren of the deceased) take the parent's share by representation. The surviving spouse holds a usufruct — the right to live in and receive income from the property — over the family home, while the children hold bare ownership that merges with full ownership upon the spouse's death.

2. Surviving spouse alone (no descendants): Where the deceased left no children or grandchildren, the surviving spouse inherits the entire estate.

3. Ascendants (parents, grandparents): Where the deceased left no descendants and no surviving spouse, the estate passes to parents equally, or to grandparents if parents have predeceased.

4. Collaterals (siblings, nieces, nephews): Brothers and sisters share equally. Children of a predeceased sibling take by representation. Half-siblings receive half the share of full siblings.

5. More remote relatives: Aunts, uncles, and cousins may inherit in the absence of closer relatives, up to the fourth degree of kinship.

6. The Maltese State: Where no relatives within the recognised degree exist, the estate escheats to the Government of Malta.

One situation that surprises many foreign owners is the position of unmarried partners. Under Maltese civil law, an unmarried partner — regardless of the length or nature of the relationship — has no automatic inheritance rights. Without a will that expressly names the partner as a beneficiary, they receive nothing from the estate. If you own Maltese property and wish your partner to inherit, a will is not optional: it is essential.

Similarly, stepchildren have no automatic inheritance rights from a stepparent unless formally adopted. A will is the only mechanism to provide for them.

Writing a Will in Malta: Requirements and Types

A will is the most important estate planning document for any Maltese property owner. Maltese law recognises several forms of will, of which two are practically relevant for property owners.

1. Public Will (Testment Pubbliku)

A public will is executed before a Maltese notary in the presence of two witnesses. The notary drafts the document based on the testator's instructions, reads it aloud in the presence of all parties, and retains the original in their notarial protocol. A certified copy is given to the testator.

This is the most secure and strongly recommended form of will for property owners. The notary's involvement ensures the document is legally correct, clearly interpreted, and protected from challenge on formal grounds. Fees are typically €200—€600 depending on complexity.

2. Secret Will (Testment Sigriet)

A secret will is written by the testator personally (or by a third party at the testator's direction) and sealed before a notary. The notary records its deposit but does not know its contents. This offers privacy at the cost of some legal certainty: if the document is poorly drafted, it may be challenged on technical grounds.

3. Holograph Will (Testment Olografu)

A holograph will is handwritten, dated, and signed entirely by the testator without notarial involvement. While legally valid in Malta if properly executed, it carries higher risk of challenge and is not recommended for property owners with significant assets.

Key requirements for a valid Maltese will:

• The testator must be at least 18 years old and of sound mind at time of execution.
• The will must clearly identify the testator and the beneficiaries.
• For a public will: two witnesses who are not beneficiaries are required.
• The will must be signed by the testator (and notarised for a public will).

Should you have a separate Maltese will if you already have a foreign will? In most cases, yes. A separate Maltese will dealing solely with your Maltese property avoids delays, translation issues, and legal uncertainty about which jurisdiction's succession law governs your Maltese assets. A Maltese notary can process the Maltese will independently without waiting for foreign probate to conclude. For owners with property in multiple countries, a coordinated multi-jurisdiction will structure — one will per jurisdiction covering local assets — is widely considered best practice by international estate planning lawyers.

EU Succession Regulation and Cross-Border Estates

For non-Maltese owners of Maltese property — which represents a substantial proportion of the luxury property market — the EU Succession Regulation 650/2012 (also known as Brussels IV) is the central legal framework determining which country's succession law applies to the estate.

The default rule: The law of the deceased's habitual residence at time of death governs succession to the entire estate, including property located in other EU member states. This applies across all EU member states except Denmark and Ireland, which opted out of the Regulation.

The choice of law: The Regulation allows an individual to elect, in their will, that the law of their nationality should govern their succession instead of the law of habitual residence. This election must be expressly stated in the will and is only available to EU nationals.

Practical implications for common scenarios:

Note that the United Kingdom left the EU and Brussels IV no longer applies to UK nationals as a regulation. UK succession law applies to their worldwide estate under UK private international law rules, but Maltese courts will typically apply Maltese law to Maltese immoveable property in practice. This creates a genuine cross-jurisdictional complexity requiring coordinated advice from lawyers in both jurisdictions.

The European Certificate of Succession (ECS) is a document issued under Brussels IV that allows heirs to prove their entitlement in any EU member state without needing separate probate in each country. For estates with assets in multiple EU countries, applying for an ECS through a Maltese notary simplifies administration significantly and can reduce total legal costs across the estate.

Inheritance Tax in Malta: None

Malta has no inheritance tax, estate duty, succession duty, or wealth transfer tax of any kind. This is not a temporary measure or a reduced rate: it is a complete absence of such taxes, applicable regardless of the value of the estate, the relationship between the deceased and the beneficiary, the nationality or residence of the beneficiary, or the type of asset inherited.

This places Malta in a small group of EU jurisdictions with zero inheritance tax, alongside Estonia, Latvia, Cyprus, and Sweden (which abolished the tax in 2005).

Comparison of inheritance tax rates across key jurisdictions:

For international families considering where to hold real estate assets for long-term wealth transfer, the complete absence of inheritance tax in Malta is a structural advantage that compounds across generations. A family holding a €2 million Maltese property that would otherwise be subject to inheritance tax in France or Germany avoids €200,000—€600,000 or more in tax across a single generational transfer.

Stamp Duty on Inherited Property

Stamp duty (also referred to as duty on documents and transfers in Malta) is the primary transaction tax on property transfers. However, the timing and mechanics differ significantly from a standard market purchase.

At point of inheritance: No stamp duty is payable simply because you have inherited a property. The Causa Mortis declaration (see Section 10) is filed and accepted without any stamp duty charge on the inherited value. The transfer of title from the deceased to the heirs is tax-free at this stage.

Stamp duty arises in two inheritance-related situations:

1. Buying out a co-heir's share

When one heir purchases the shares of co-heirs in order to consolidate sole ownership, the acquiring heir pays stamp duty of 5% on the value of the shares acquired (plus notarial fees and disbursements of approximately 1—1.5%). A reduced rate of 3.5% applies to transfers between spouses and direct-line relatives on the first €175,000 of value. The remainder above that threshold is taxed at the standard 5%.

2. Partition of jointly inherited property

If inherited property is partitioned among heirs — physically divided into separate units, as is occasionally possible with large villas, farmhouses, or plots of land — stamp duty may apply to the partition transaction. The exact treatment depends on whether the partition is equal (in which case no duty may be due) or unequal (in which case duty applies to the excess received by any heir). Legal advice is essential for partition transactions.

What stamp duty does not apply to:

• The initial vesting of title in the heirs following the Causa Mortis declaration
• The filing of the Causa Mortis declaration itself
• Agreements between co-heirs governing use of the property, provided no ownership transfer occurs
• Rental agreements entered into over the inherited property

Capital Gains on Inherited Property When Sold

While inheritance itself is tax-free, the eventual sale of an inherited Maltese property is subject to the standard Maltese property transfer tax. Understanding the mechanics of this tax is essential for estate planning, because the probate valuation directly determines the tax outcome on eventual sale.

The two calculation options available to sellers:

• Option A: 8% of the final sale price (flat withholding tax, final liability)
• Option B: 10% of the gain (sale price minus acquisition cost)

For inherited property, the acquisition cost is the property's value as declared in the Causa Mortis declaration — the probate value at time of death — not the price originally paid by the deceased. This is a critical point that many heirs overlook. If a property was purchased 25 years ago for €100,000 and is now worth €900,000, the inheriting heir's acquisition cost for transfer tax purposes is €900,000, provided the Causa Mortis declaration correctly reflects full current market value.

Example calculation comparing low and high probate valuations:

This table illustrates why commissioning a proper market valuation from a qualified PERIT (Maltese architect/surveyor) at time of probate is both legally required and financially important. An accurate, current market valuation is entirely legitimate — it is not aggressive tax planning, it is simply ensuring the declared value reflects reality.

Primary residence exemption: If the heir lived in the inherited property as their ordinary primary residence for a continuous period of at least three years immediately before the sale, the transfer tax is reduced to zero on that disposal. This is the same primary residence exemption available to all property sellers in Malta and applies equally to inherited properties. Heirs who move into an inherited property and establish it as their primary residence before selling can eliminate the transfer tax entirely.

Joint Ownership Structures to Simplify Succession

Joint ownership of Maltese property — whether arising from inheritance or deliberately structured before death — has important succession consequences that owners should understand well in advance.

Tenancy in Common (ComproprietĂ )

Under Maltese civil law, the default form of co-ownership is tenancy in common, in which each owner holds an undivided percentage share. On the death of one owner, their share passes under their will or the intestate rules — it does not automatically pass to the surviving co-owner. This means a married couple holding property as 50/50 co-owners: on the first death, the deceased's 50% share goes to their heirs as determined by their will, which may or may not be the surviving spouse depending on how the will is drafted and forced heirship provisions.

Practical structuring for couples to ensure clean succession:

To ensure a surviving spouse inherits the full property without delay or dispute, the will should expressly leave the deceased's share to the spouse, subject to the legitim rights of any children. Where children are also heirs, the will can direct that children's forced shares be satisfied from other assets (liquid investments, life insurance proceeds) rather than from the family property itself.

Company Ownership

Some buyers hold Maltese property through a Maltese or foreign company. On death, the shareholder's shares in the company pass according to their will or intestate rules rather than the property itself transferring. This can simplify succession — shares are more administratively straightforward to transfer than real property title — but introduces corporate administration costs and potential AIP permit compliance issues. Company ownership for succession planning should always be reviewed with a Maltese lawyer before implementation.

Adding a Child to Title During Lifetime

Parents sometimes add an adult child to the title of a Maltese property during their lifetime to simplify succession. This is a gift of a partial interest and stamp duty implications apply (3.5% on the first €175,000, 5% above). It also vests immediate ownership in the child, which may not be desirable if the parent wishes to retain full control. A will achieving the same outcome on death is usually simpler, less costly, and more flexible. If circumstances change — such as the child's relationship breaking down — unwinding a lifetime title transfer is significantly more complex than simply updating a will.

Trust Structures for HNW Estate Planning

For high-net-worth individuals with complex international estates, Maltese trust law offers a sophisticated mechanism for holding Maltese property and managing succession across generations and jurisdictions.

Malta enacted the Trusts and Trustees Act (Chapter 331) and recognised common-law-style trusts within its civil law system — a deliberate policy choice that makes Malta one of the few civil law jurisdictions in the EU to support fully functional trusts. Maltese trusts comply with the Hague Convention on the Law Applicable to Trusts (1985) and are widely recognised internationally.

How a trust holding Maltese property works:

A settlor transfers the property to a licensed Maltese trustee, who holds it on trust for the benefit of named beneficiaries (which may include the settlor during their lifetime as a life interest). The terms of the trust deed set out how income is distributed, how the property is managed, and what happens on the settlor's death and on subsequent deaths of beneficiaries.

Advantages for estate planning:

• Avoids forced heirship in some circumstances: A Maltese court may give effect to a trust that distributes property in a way that does not strictly comply with Maltese forced heirship rules, where the trust was validly constituted under its governing law and the settlor did not create it with the express intent to defeat a specific heir's rights. This remains a nuanced and developing area of Maltese law and requires specialist advice.
• Multi-generational planning: Trust deeds can provide for successive generations — children, then grandchildren — without the property needing to go through probate at each death. This eliminates repeated legal fees and delays over a century-long time horizon.
• Confidentiality: Unlike a public will, a trust deed is not a public document accessible through the notarial registry.
• Cross-border clarity: Where the settlor, beneficiaries, and property span multiple jurisdictions, a trust with a clearly identified governing law provides certainty and avoids conflicts between national succession laws.
• Management continuity: A professional trustee manages the property, avoiding co-ownership disputes among heirs who may disagree about use, sale, or maintenance.

Regulated trustee requirement: In Malta, anyone acting as trustee of a trust holding property must be authorised by the Malta Financial Services Authority (MFSA). Regulated trustee fees typically run €2,000—€8,000 per year depending on the complexity of the trust and the value of assets held.

Tax treatment of Maltese trusts: Maltese trusts are generally transparent for income tax purposes — beneficiaries are taxed on trust income as if they received it directly. There is no specific trust tax in Malta and no inheritance tax on assets held within the trust. Transfer tax applies only on disposal of the underlying property.

For owners of Maltese properties valued above €1 million, or with estates spanning three or more jurisdictions, a trust structure merits serious consideration as part of a holistic estate plan developed with both Maltese and international advisers.

Probate Process and Notarial Inheritance Declaration

The Maltese probate process is administered through the notarial system rather than a court for straightforward uncontested estates. The key document is the Causa Mortis declaration, filed with the Commissioner for Revenue.

Step 1: Obtain and authenticate the death certificate

If the death occurred in Malta, the certificate is obtained from the Public Registry. If the death occurred abroad, the foreign certificate must be apostilled under the Hague Convention (for Convention countries) or legalised through consular channels (for non-Convention countries), and translated into Maltese or English by a certified translator.

Step 2: Identify and gather the estate

The heirs or their legal representative must identify all Maltese assets: real property (traced through the Public Registry), bank accounts, investments, vehicles, and moveable property of value. Debts and funeral expenses are deducted to arrive at the net estate for forced heirship calculations.

Step 3: Determine applicable succession law

If the deceased was not habitually resident in Malta at time of death, EU Succession Regulation or other private international law rules may mean that foreign succession law governs the estate. The notary will advise on applicable law and the documentation required from foreign jurisdictions.

Step 4: Obtain a property valuation (PERIT report)

A licensed Maltese PERIT must provide a written valuation of each Maltese property at current market value. This valuation is submitted with the Causa Mortis declaration and forms the official acquisition cost for future capital gains purposes. Allow two to four weeks for this step and ensure the PERIT is instructed to provide a full market value opinion, not a conservative underestimate.

Step 5: File the Causa Mortis declaration

The declaration is prepared by a Maltese notary and filed with the Commissioner for Revenue within three months of the date of death (or the date the heirs learned of the death, if later). The declaration sets out: the identity of the deceased and date of death, the identity of all heirs and their shares, a list of Maltese assets with current market values, and any debts or charges to be deducted. There is no inheritance tax charge. The Commissioner acknowledges the declaration, and this forms the legal basis for the heirs' title.

Step 6: Update the Land Registry

Following acceptance of the Causa Mortis, the notary registers the change of ownership in the Public Registry. Each heir's share is recorded. This step must be completed before the property can be sold, mortgaged, or further transferred.

Contested estates and court proceedings

Where heirs dispute the validity of a will, the calculation of a forced heirship share, or the valuation of assets, proceedings must be brought before the Civil Court (First Hall). These can take 18 months to five years. Court-annexed mediation is available and strongly recommended before litigation.

Typical professional costs for an uncontested Maltese estate with one property:

• Notary fees: €800—€2,500
• PERIT valuation: €300—€800
• Public Registry fees: €100—€300
• Translation and apostille costs (if applicable): €200—€500
• Total estimated: approximately €1,400—€4,100

Inheritance for Non-Residents and Foreign Beneficiaries

Malta's luxury property market is heavily driven by non-resident buyers from the UK, Germany, France, Italy, Scandinavia, the Middle East, and beyond. The inheritance rules for non-residents and foreign beneficiaries are broadly favourable.

Can a foreign national inherit Maltese property?

Yes, with no restrictions. There is no rule requiring Maltese nationality, EU citizenship, or Maltese residency to inherit Maltese property. The inheritance is received free of any Maltese tax charge regardless of the beneficiary's nationality, domicile, or country of residence.

AIP permit on inheritance

Non-EU nationals who purchase property in certain designated areas of Malta are required to obtain an Acquisition of Immoveable Property (AIP) permit. This requirement applies to voluntary purchases. On inheritance, the automatic vesting of title in the heir does not require a new AIP permit. However, if the heir is a non-EU national who would ordinarily require an AIP to hold property in Malta, they should take legal advice on their ongoing ownership position before making any further disposals or mortgages.

Reporting obligations in the beneficiary's home country

Inheriting foreign property may trigger reporting or tax obligations in the beneficiary's country of residence, entirely separate from Maltese law:

• UK beneficiaries: Must report foreign assets on self-assessment (form SA106) and may face UK inheritance tax on the worldwide estate of a UK-domiciled deceased, even though Malta charges none.
• US citizens and Green Card holders: Must report foreign inherited assets on IRS Form 3520 if the aggregate value exceeds $100,000; the inherited property also forms part of the US person's worldwide estate for future US estate tax purposes.
• German residents: May be subject to German inheritance tax on the full value of the inherited Maltese property, since Germany taxes its residents on worldwide inheritances regardless of where the asset is located.
• French residents: Subject to French inheritance tax on worldwide assets; the absence of a France-Malta double tax treaty on inheritance may mean full French rates apply, partially offsetting Malta's zero-rate advantage.

The absence of Maltese inheritance tax does not automatically mean the inheritance is tax-free in the beneficiary's country of residence. Always take professional advice in the beneficiary's jurisdiction as well as in Malta.

Repatriation of sale proceeds

There are no Maltese foreign exchange controls or restrictions on repatriating sale proceeds abroad. Once the 8%/10% transfer tax has been paid to the Maltese notary on completion of a sale, the net proceeds can be remitted freely to any foreign bank account. Non-EU beneficiaries should ensure their receiving bank has adequate source-of-funds documentation for anti-money-laundering compliance purposes.

FAQ

Q: Is there any inheritance tax in Malta, even for large estates? No. Malta levies zero inheritance tax regardless of the value of the estate or the relationship between the deceased and the beneficiary. A property worth €5 million passes to the heirs with no Maltese tax charge at point of inheritance. Transfer tax applies only when the property is subsequently sold (8% of sale price or 10% of gain from probate value, whichever the seller elects).

Q: Do I need a Maltese will if I already have a will in my home country? A separate Maltese will dealing specifically with your Maltese property is strongly recommended. Without it, your foreign will must be authenticated, translated, and accepted by a Maltese notary before the estate can be administered — a process that can take many months and incur significant costs. A dedicated Maltese will removes this uncertainty and ensures your Maltese property passes efficiently to your chosen beneficiaries without waiting for foreign probate procedures to conclude.

Q: What is the Causa Mortis declaration and why does the valuation matter so much? The Causa Mortis declaration is the formal legal document filed with the Commissioner for Revenue that establishes the heirs' title to a deceased person's Maltese estate. No inheritance tax is payable on filing. The declaration must be filed within three months of death. Critically, the property valuation included in the declaration becomes the official acquisition cost for future capital gains calculations when the heir eventually sells. A PERIT-certified current market valuation at time of probate — rather than a conservative underestimate — can reduce transfer tax on eventual sale by tens of thousands of euros.

Q: My parent owned a Maltese property worth €900,000. Can my sibling and I be forced to sell it? Not immediately. As co-owners you can agree between yourselves on whether to keep the property, sell it jointly, or have one sibling buy out the other. If you genuinely cannot agree, either co-owner can apply to the civil court for a judicial sale by public auction (vendita all'inkant). This process typically takes 12—36 months, is costly, and the property may sell below market value at auction. A negotiated solution — one sibling buys out the other at an agreed price, or you both sell jointly on the open market — is nearly always financially superior. Seek legal advice promptly if relations are strained.

Q: Can I avoid forced heirship rules by holding my Maltese property in a company? Company ownership transfers the succession question from property law to company law — the shares pass under your will or intestate rules rather than the property transferring directly. However, the value of the shares represents an estate asset for forced heirship calculation purposes. Structures genuinely motivated by asset management or investment reasons are more defensible than last-minute transfers made specifically to defeat heir claims. This area is legally complex and requires specialist advice from a Maltese lawyer experienced in both succession law and corporate structures before implementation.

Q: What happens to a rental property that I have inherited — can I continue to rent it out? Yes. You inherit the property subject to any existing tenancy agreements. Under Maltese law, a residential tenancy is not automatically terminated by the landlord's death — the tenant's right of occupation continues under the terms of the lease. You step into the shoes of the deceased landlord. Rental income is taxable in Malta at the flat rate of 15% on gross rent (if you elect the final withholding tax option) or at the progressive income tax rates if you do not elect.

Q: I am a non-EU national who inherited a Maltese property. Can I sell it freely? Yes. There is no restriction on a non-EU national selling Maltese property they have inherited. The standard 8%/10% transfer tax applies on sale and is collected by the notary on completion. The proceeds can be remitted abroad without any Maltese currency restriction. You should check whether your country of residence treats the sale of foreign-inherited property as a taxable event — in many countries, it does.

Q: How long does the Maltese probate process take for a straightforward estate? For an uncontested estate with a clear will (or straightforward intestacy), one or two heirs, and a single Maltese property, the Causa Mortis declaration can typically be filed within two to four months of the date of death. Updating the Public Registry title follows within a further four to eight weeks. The total process from death to confirmed registered ownership in the heir's name is typically four to eight months for simple cases. Delays arise where the death certificate requires international authentication, where heirs are in multiple countries, or where the will is disputed.

Q: Does Malta have a gift tax that applies if I transfer my property to my children during my lifetime? Malta does not have a dedicated gift tax. However, a lifetime transfer of Maltese property to a family member is treated as a deemed sale for transfer tax purposes: the transferor pays 8% of the market value (or 10% of gain) as if a sale had taken place, and the transferee pays stamp duty at the reduced rate of 3.5% on the first €175,000 and 5% above that threshold for direct-line relatives. For most owners, a will transferring property on death is considerably more tax-efficient than a lifetime gift.

Q: Can a trust avoid Maltese forced heirship rules? Potentially, in carefully structured circumstances — but this is one of the most technically complex areas of Maltese succession law. A Maltese court may respect a trust validly constituted under a foreign law that does not incorporate forced heirship, provided the trust was not created with the fraudulent intent to defeat a specific heir's rights. Structures put in place years before death, for genuine asset management or multi-generational planning reasons, are more likely to be respected than last-minute transfers made when inheritance claims are foreseeable. This requires specialist advice from a Maltese lawyer experienced in both trust law and succession law before any trust is established.

Q: Do I need to report my inherited Maltese property to the Maltese tax authorities on an ongoing basis? The Causa Mortis declaration serves as the formal disclosure. Once filed, there is no annual wealth tax, property ownership tax, or recurring inheritance-related filing obligation in Malta. If you rent the property, rental income must be declared annually. If you sell, transfer tax is collected by the notary at point of completion. Beyond those events, there is no Maltese reporting obligation specifically related to the inherited property itself.

Have questions about inheriting Maltese property or planning your estate for the next generation? Our team works closely with specialist Maltese notaries and international estate planning lawyers, and we can connect you with the right professional advice for your situation. Reach out to us at info@maltaluxuryrealestate.com — we are happy to help you navigate the process.

Related Guides

• Buying Property in Malta as a Foreigner
• Capital Gains and Transfer Tax When Selling
• Rental Income Tax Malta 2026
• Best Areas for Property Investment in Malta

Last updated: March 2026. Maltese succession law is a specialised area. This article provides general information only and does not constitute legal advice. Always consult a licensed Maltese notary or lawyer for advice on your specific situation.