After a person’s death, their loved ones must register the death officially with Identità, return the deceased’s identity card, and be issued with an official death certificate.
The presumed heirs must then visit a notary of their choice to search for any wills left by the deceased and declare the transfer causa mortis of immovable property to the Malta Tax and Customs Administration by a public deed. This deed includes the particulars of the deceased, an explanation of the devolution of his succession, a description of the property, and its market value. Duty, where payable, must be paid before inherited immovables may be sold.
Cooperating closely with the notary is crucial, as failing to complete the declaration and pay duty within one year from the date of death results in interest being charged.
