Inheritance Tax

• Upon the death of an individual any immovable property in Malta which he/she owned is transferred to the prospective heirs.
• The heirs must go to a designated Notary Public in order to submit the appropriate documentation to publish and register the transfer of this property.
• If there is more than one heir each heir may opt to go to a separate Notary Public for his/her share only as they are not obliged to make the declaration Causa Mortis together.

Last Updated 29/08/2025