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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