Malta: Malta Extends 1.5% Duty Relief to Family Business Inheritance
Legal Notice 250 of 2026 amends the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (SL 364.15), extending the reduced duty rate of 1.5% to transfers causa mortis (inheritance) of qualifying business assets. Previously, the reduced rate applied only to inter vivos donations of business assets meeting specific conditions.
Malta: Malta Extends 1.5% Duty Relief to Family Business Inheritance Read More »
