Inheriting Property in Malta

A person may inherit immovable property in Malta either by virtue of a valid will or by operation of law where no will exists. In both cases, Maltese law governs the succession of immovable property situated in Malta, irrespective of the deceased’s nationality or country of residence.

Inheritance is not completed automatically upon death. Specific legal and notarial procedures must be followed to confirm heirship, determine the applicable succession instrument and ensure that ownership is formally recorded in the heir’s name.

Property may be inherited under a will where the deceased appointed an heir or left immovable property by way of a legacy or pre-legacy. The will may have been executed in Malta or abroad.

Where a Maltese will exists, succession will generally be regulated by that will, subject to mandatory provisions of Maltese law. Where a foreign will applies, additional steps may be required to determine whether that will is enforceable in Malta. In many cases, a probate issued by a competent foreign court is required before the will can be recognised locally.

Determining which will governs the Maltese estate is a fact-specific exercise, particularly where multiple wills exist in different jurisdictions.

Where a person dies without leaving a valid will, inheritance takes place by operation of law under the rules of intestacy set out in the Maltese Civil Code. These rules identify heirs based on family relationship and establish how property is to be divided between them.

Intestate succession often raises practical and emotional complexities, particularly in cross-border families, and requires careful verification of family relationships and heirship rights.

Before any inheritance procedures can commence, the death of the deceased must be formally registered with the Public Registry in Malta. Once registered, an official death certificate is issued.

Testamentary searches must then be carried out in both Malta and Gozo. These searches determine whether the deceased made one or more wills during their lifetime. Where wills are identified, further steps are required to establish their content and legal effect.

The outcome of testamentary searches determines the applicable succession route and the subsequent steps to be undertaken.

If a will is discovered in Malta, succession is generally regulated by that will. However, where the deceased also made a foreign will, it is necessary to determine which will governs the Maltese property.

Where a foreign will is applicable, a probate or equivalent court recognition may be required before the will can be enforced in Malta. This process ensures that the foreign testamentary instrument is legally recognised within the Maltese legal system.

Once inheritance rights are established, the heir must enter into a declaration causa mortis, commonly referred to as a denunzja. This is a notarial act whereby the heir formally declares the immovable property inherited in Malta and its value.

The declaration is based on an architect’s valuation of the property, and inheritance duty is generally payable at the rate of 5% of the market value. Certain exemptions, reductions or deductions may apply depending on the circumstances.

Timely filing of the declaration is essential, as delays may result in interest accruing on unpaid duty.

Registration of Ownership

Following completion of the declaration causa mortis and payment of applicable duty, the property can be formally registered in the heir’s name. Only once registration is complete does the heir obtain full legal recognition as owner under Maltese law.

If you inherit property in Malta, it is essential to follow the correct legal and procedural steps to secure ownership and avoid delays, penalties or disputes. Cross-border elements, foreign wills and non-resident heirs often add layers of complexity that require specialist advice.

Our lawyers regularly assist heirs, beneficiaries and executors with inheritance of property in Malta. We advise on testamentary searches, recognition of wills, probate requirements, declarations causa mortis and registration of ownership, including representation of non-resident heirs through powers of attorney.