Malta (MT)
Malta is a small EU island nation in the central Mediterranean — the smallest EU member state by area — celebrated for its extraordinary concentration of history (the Knights of St John, ancient megalithic temples older than Stonehenge), warm climate of 300+ sunshine days per year, English as a co-official language making it uniquely accessible for anglophone expats, a thriving iGaming and fintech sector, and a strategic location halfway between Europe and North Africa.
Estate & Inheritance in Malta
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Maltese inheritance law is based on the Roman civil law tradition, codified in the Civil Code (Chapter 16 of the Laws of Malta). Malta has a forced heirship system (legitima/legitim) that reserves a compulsory portion of an estate for close family members — this cannot be overridden by a will. EU Succession Regulation 650/2012 applies in Malta: individuals can choose either the law of their nationality or their habitual residence to govern their estate. For cross-border estates, a Certificate of Succession is available under the EU Regulation. Maltese inheritance tax was abolished in 1992 — there is no inheritance or estate tax in Malta.
Intestacy — What Happens Without a Will
If a person dies without a valid will in Malta, the Civil Code rules of intestate succession apply: (1) spouse and descendants (children, grandchildren) inherit first in proportions set by law. (2) Descendants only (if no spouse): divide equally among children, with per stirpes for predeceased children. (3) Spouse only (if no children): spouse inherits the usufruct of the estate with remainder to the deceased's relatives. (4) Surviving parents and siblings: if no spouse and no descendants. (5) More remote relatives in order. (6) Maltese state as last resort (bona vacantia). The forced heirship reserve (legitima) applies regardless of the will. Note: registered civil union partners have inheritance rights equivalent to spouses since 2014.
Types of Valid Will
Public Will (Notarial Will)
Testment PubblikuExecuted before a Maltese notary public with two witnesses. The notary drafts and authenticates the will. The original is held by the notary and registered at the Notarial Archive. The most secure form of Maltese will. Executors and beneficiaries are clearly specified.
Valid indefinitely in Malta. Registered with the Notarial Archive — easier to locate after death.
Strongly recommended over a secret will. The notary can advise on forced heirship rules and ensure the will is valid and enforceable under Maltese law.
Secret Will (Testment Sigriet)
Testment SigrietWritten privately by the testator, then delivered in a sealed envelope to a notary who attests its delivery and the testator's signature. The contents remain secret until death. The notary does not know the contents and cannot verify their legal validity.
Valid in Malta if properly executed. Risk: contents may be invalid under Maltese law (e.g., violating forced heirship) without the testator knowing.
Less recommended for expats — the lack of legal review means errors are discovered only after death. If using a secret will, have it reviewed by a Maltese lawyer before sealing.
Mystic Will
Testment MistikuA very formal process: the testator produces a signed will before a notary and two witnesses, declares it to be their will, and it is sealed. Less common than public or secret wills.
Valid in Malta if proper formalities followed
Rarely used in practice — the public notarial will is generally preferred.
Holograph Will (Testment Olografu)
Testment OlografuEntirely handwritten, dated, and signed by the testator — no witnesses required. Valid under the Maltese Civil Code if entirely in the testator's own handwriting.
Valid in Malta if entirely handwritten, dated, and signed by testator. Risk of being contested or challenged. No registration with Notarial Archive unless voluntarily deposited.
Acceptable for Maltese nationals but risky for expats due to cross-border complications. If using a holograph will, deposit it with a Maltese notary for safekeeping. The lack of legal review makes it easy to inadvertently violate forced heirship rules.
Forced Heirship
Malta's Civil Code preserves the Roman law concept of legitima (forced heirship). The reserve (quota that cannot be disinherited) is: one-third of the estate if the deceased had only one child; one-half if two or more children; one-quarter if the testator left no children but has living parents. Spouses have a usufruct right over the marital home. Forced heirship rules apply to Maltese estates and generally to the Maltese portion of cross-border estates (unless EU Succession Regulation choice of law applies). Expats with family structures inconsistent with forced heirship (blended families, disinheriting children) should take specific legal advice from a Maltese notary/lawyer.
EU Succession Regulation (Brussels IV)
EU Succession Regulation 650/2012 applies in Malta (as an EU member state). The key provisions: (1) The law of the country where the deceased was habitually resident at death applies by default. (2) Individuals can make a choice of law (professio iuris) in their will, electing the law of their nationality to govern their estate. (3) A European Certificate of Succession (ECS) can be obtained to administer cross-border estates efficiently across EU member states. For expats living in Malta whose estate involves assets in multiple countries, a choice of law declaration in their Maltese will is very useful. Consult a notary or lawyer about whether to elect Maltese or your nationality's law.
Inheritance Tax
Malta abolished inheritance tax (estate duty) in 1992. There is NO inheritance tax, estate tax, or succession duty in Malta on transfers of assets upon death.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All beneficiaries (children, spouses, siblings, third parties) | Unlimited — no threshold | 0% — no inheritance tax in Malta |
The absence of inheritance tax is a significant estate planning advantage. Assets transferred on death in Malta are not subject to inheritance tax. However, note: (1) Property transfer on death may incur stamp duty (5%) in some circumstances — specific exemptions apply for transfers to spouses and children. (2) The transfer of real property on death can trigger CGT/transfer duty considerations in other countries if the beneficiaries are non-resident or the assets are located abroad. Cross-border estate planning should account for inheritance taxes in the beneficiaries' country of residence.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries: the EU Succession Regulation provides a framework for EU-based estates. A choice of law clause in your will selecting either Maltese law (habitual residence) or your nationality's law is advisable for clarity. For non-EU elements (e.g., property in the UK, USA): a separate will or codicil for those jurisdiction's assets may be needed — not all countries recognise the EU Succession Regulation. Appoint a Maltese executor familiar with international estate administration. UK post-Brexit: UK assets require separate consideration under English/Scottish law. Engage cross-border estate specialists for complex multi-jurisdiction estates.
Certificate of Inheritance
EU Certificate of Succession: available from the Maltese court for cross-border EU estates. Apply to the competent court with death certificate, proof of identity, and evidence of heirship. The ECS is recognised in all EU member states (except Denmark) and facilitates bank account access, property transfer, and other estate administration across borders.
Will Registration
Notarial wills in Malta are registered with the Notarial Archive (Arkivju Notarili, under the Notarial Council). This registry allows wills to be traced after death. Secret wills can be deposited (but contents remain sealed). There is no mandatory national will register in Malta for non-notarial wills — holograph wills must be actively located by the heirs.
Living Will & Healthcare Power of Attorney
Maltese law provides for advance directives (living wills) under the Cohabitation Act and Patient Rights Act provisions. A living will (testment tal-ħajja) sets out your medical treatment wishes if you become incapacitated. Register with your GP and ideally your hospital records. The Maltese Medical Council provides guidance. Legal formalities apply — consult a notary.
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