Declaration Causa Mortis

• Causa Mortis relates to the succession of the immovable property from the deceased person to the heirs.
• The succession of immovable property must be made by means of a deed of declaration Causa Mortis published and duly registered in the Public Registry of Malta by the Notary Public.  
• The declaration Causa Mortis shall include a statement by the heirs stating the true value of each property, or share thereof, which is being transferred to them together with a Land Registry site plan.
• Causa Mortis transfers are regulated by the Duty on Documents and Transfers Act - Chapter 364 Article 35 
• One shall benefit from a rebate of Euro 250 on duty if a Causa Mortis declaration is concluded within six (6) months from the date of death and duty does not exceed €2,300.
• Failure to conclude the Causa Mortis declaration within one (1) year  from the date of death will result in the incurring of interest on the amount of duty due at the rate of 4% per annum, and the delay may also disqualify the heirs from certain exemptions.
• The basic rate of duty is at 5% on the market value of the property as on date of death.
• There is a reduced rate of 3.5% on the first €200,000 of the total value when inheriting a property which is already being used by an heir as one’s sole residence.