Inheritance Guide
Inheritance Planning in Malta: Mediterranean Life With Unique Succession Rules
Malta has a distinctive inheritance system shaped by its mixed British and Mediterranean legal heritage. There is no inheritance tax as such, but a 5% stamp duty applies to property transfers on death. What makes Malta unique is its system of forced heirship that reserves one-third of your estate for your children and another third that must go to specific heirs. With Malta's booming property market and growing expat community, many families discover these rules only when they need to settle an estate, and by then the options for planning are gone.
Inheritance Tax
Malta does not have a formal inheritance tax. Instead, a 5% stamp duty (duty on documents) applies to immovable property and marketable securities transferred by reason of death. Cash, personal effects, and other moveable property generally pass free of stamp duty. The family home transferred to the surviving spouse benefits from a reduced rate.
Forced Heirship
Malta has forced heirship based on the French-influenced system. The estate is divided into thirds: one-third (the legitimate portion) must go to children in equal shares, one-third (the portion available between spouse and children) can be allocated freely among these persons, and one-third is freely disposable to anyone.
Key facts about inheritance in Malta
The details that matter most when planning for your family's future in Malta.
- 1
No formal inheritance tax, but a 5% stamp duty applies to real estate and securities transferred on death
- 2
Forced heirship reserves one-third of the estate absolutely for children and another one-third that must go to children or the spouse
- 3
The surviving spouse has a right of habitation in the matrimonial home
- 4
Malta applies EU Succession Regulation 650/2012
- 5
Maltese law distinguishes between testate and intestate succession with different distribution rules
What makes Malta different
These are the considerations unique to Malta that most families don't discover until they need to.
Malta's property market has unique features including ground rent (cens) and emphyteusis (temporary dominium) that affect inheritance planning
The distinction between paraphernal property and community of acquests in marriage affects what falls into the estate
Malta's residency and citizenship programs have brought many international families whose estates span multiple jurisdictions
Church-related property and historical titles can create unusual succession situations on the islands
Documents commonly needed in Malta
The documents families typically need when dealing with inheritance matters in Malta.
Public Will (executed before a notary and witnesses)
Secret Will (sealed and deposited with a notary)
Mandate (power of attorney)
Declaration of Transmission on Death (for property transfer)
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Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in Malta before making decisions about inheritance or estate planning.