Reduced duty rate on intra-family transfers
Deloitte Malta Tax Alert
22 March 2018
On 20 March 2018, the Minister for Finance, through Legal Notice 82 of 2018, announced an extension to the timeframes for the application of the reduced 1.5% duty rate on qualifying intra-family transfers. The relevant conditions are detailed in Deloitte Malta Tax Alert 'Reduced duty rate on intra-family transfers'
The reduced duty rate shall now also be applicable where, the donations are effected (through a public deed), and the applicable schedules are delivered to the Commissioner for Revenue by 30 September 2018.
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