Inheritance Planning in Malta: Mediterranean Life With Unique Succession Rules

Malta imposes a 5% stamp duty (duty on documents) on immovable property and marketable securities that pass by reason of death, but cash, personal effects, and most moveable property are exempt. When your ${jurName} executor transfers real estate or shares through a Declaration of Transmission on Death, that 5% duty is calculated on the transfer value. The matrimonial home transferred to your surviving spouse may qualify for a reduced rate, so it's worth confirming with your notary during the transfer process.

Malta's forced heirship system divides your estate into three parts: one-third must go to your children in equal shares (the legitimate portion), one-third can be divided between your spouse and children as you wish, and only one-third is yours to leave freely to anyone. This means you cannot disinherit your children entirely—${jurName} law guarantees them at least one-third of your estate by law. If you try to leave them nothing, a court will enforce the forced heirship rules and distribute accordingly.

If you die intestate in Malta, your estate is distributed according to a strict legal order: your surviving spouse inherits a portion (often one-third), your children share the remainder in equal parts, and if you have no children, parents and siblings inherit in a defined sequence. ${jurName} intestacy law does not allow your estate to pass to distant relatives or friends, so a valid will is essential if you want any flexibility in how your assets are distributed. The court will appoint an administrator to manage the intestate succession, which adds time and cost to the process.

Malta law grants a surviving spouse the right to live in the matrimonial home for life, even if the home is inherited by the children or passes to other heirs—this is called the right of habitation and is separate from ownership. This right is valuable and must be accounted for when valuing the estate and distributing assets among heirs; ${jurName} notaries are experienced in documenting and registering this right at the Land Registry. If the home needs to be sold, the spouse's habitation right must typically be extinguished and may require compensation or agreement from all heirs.

Malta does not have a formal probate process like common-law countries; instead, succession is established through a Declaration of Transmission on Death filed with the notary and Land Registry, which typically takes 4–8 weeks depending on complexity and whether the estate includes immovable property. To speed things up, prepare now: a notarized will, an inventory of all assets (property, bank accounts, investments, insurance), identification of beneficiaries, and documentation of any joint ownership or trusts. Having these documents organized and accessible to your ${jurName} executor will avoid delays caused by missing records or unclear titles.

Under Maltese law, paraphernal property is property owned by a married person that remains entirely their separate property and does not form part of the community of acquests (jointly acquired property). This distinction matters for inheritance planning because paraphernal property passes according to your will or forced heirship rules without your spouse's automatic claim to a share—unlike community property, which may be subject to different distribution. If you own significant paraphernal assets (such as property or investments inherited before marriage or kept separate), your ${jurName} notary should help you document this status clearly to avoid disputes among heirs after your death.

Malta applies the EU Succession Regulation 650/2012, which means a will valid under EU law will generally be recognized in Malta, and you can choose Maltese law to govern your succession even if you live abroad. However, if you own immovable property in Malta, a public will executed before a ${jurName} notary and witnesses is the safest option because it is automatically recognized and admitted to probate without further proof. If your estate spans multiple countries, consult a Maltese notary about whether a single EU-compliant will or separate wills in each jurisdiction best protects your beneficiaries and avoids conflicts of law.