       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        1
CHAPTER 364
DUTY ON DOCUMENTS AND TRANSFERS ACT
To provide in place of the Duty on Documents Act for the imposition of duty on certain
documents and transfers.
25th November, 1992;
16th July, 1993
ACT XVII of 1993, as amended by Acts: X and XVI of 1994, XXV of 1995, I of 1998, IX of
1999, XI of 2000, IV and VI of 2001, II of 2002 and II of 2003.
ARRANGEMENT OF ACT 
Articles
PART I Preliminary  1-2 
PART II General Provisions  3-24
PART III Documents chargeable with duty on their origin  25-52 
Title I Insurance Policies  25-31 
Title II Sales and Other Transfers  32-52 
Title III Other Documents 52A
PART IV Documents upon which Duty must be paid before use
thereof is made  53 
PART V Assessments - Objections - Appeals  54-61 
PART VI Refund of the Duty 62 
PART VII Protection of the Duty  63-67 
  2      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
PART I
Preliminary 
Short title.
Amended by: 
XVI.1994.2.
 l. The short title of this Act is the Duty on Documents and
Transfers Act.
Interpretation.
Amended by: 
XVI.1994.3;
I. 1998.2.
 2. In this Act, unless the context otherwise requires -
 "Board" means the Board of Special Commissioners for Duty on
Documents and Transfers appointed under article 57;
"body of persons" includes any partnership, fellowship or society
of persons, whether corporate or unincorporate or whether vested
with legal personality or not;
"Commissioner" means the Commissioner of Inland Revenue;
Cap. 12.
"court" means any of the courts mentioned in articles 3 and 4 of
the Code of Organization and Civil Procedure and any board or
tribunal established by law;
"document" includes policy of insurance, bill of sale, a banking
credit card, a notarial deed and a schedule of redemption of ground
rent filed in court;
"duty" means the duty imposed by this Act;
Cap. 16.
"immovable things" has the meaning assigned to it in article 311
of the Civil Code;
"insurance" does not include re-insurance, and expressions
which are derivatives thereof or related thereto shall be construed
accordingly;
"Malta" has the same meaning as is assigned to it by article 124
of the Constitution of Malta;
"marketable security" includes any share, stock, debenture, bond
and any interest in any company or corporation and any document
representing the same;
"Minister" means the Minister responsible for finance;
"person" includes a body of persons;
"policy of life insurance" means a policy of insurance upon any
life or lives or upon any event or contingency relating to or
depending on any life or lives other than a policy of insurance for
any payment agreed to be made upon the death of any person only
from accident or violence or otherwise than from a natural cause;
"prescribed" means prescribed by regulations under this Act;
Cap. 123.
"resident in Malta" has the same meaning assigned to it in article
2 of the Income Tax Act; 
"signature" includes any mark or declaration made in lieu of a
signature;
"special commissioner" means a member of the Board appointed
under article 57;
"transfer" includes any assignment, conveyance, sale, partition,
donation, settlement of dowry, sale by instalments, redemption of
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        3
ground-rent and any acquisition under any other title, but, except
where specifically provided in this Act, does not include any
transfer  causa mortis ;
"usufruct" includes the right of use, the right of habitation and
any other similar or analogous right of enjoyment.
PART II 
General Provisions
Duty.
of the Government, the duty specified in this Act in accordance
with the provisions contained in this Act.
( 2 ) The duty chargeable under this Act shall be applied
according to the intrinsic nature and effects of the transaction to
which it refers even where the apparent title or form does not
correspond to such nature or effect.
( 3 ) Where a transaction which reduces or would reduce the
amount of duty payable under this Act is artificial or fictitious or
has not in fact been given effect to, the Commissioner may
disregard any such transaction and shall determine the duty in
accordance with sub-article  ( 2 )  hereof.
Documents subject 
to duty.
4. A document subject to duty under this Act shall become so
subject either from its origin if it is executed in Malta or by reason
of its use if it is executed outside Malta.
Manner of 
payment of duty.
5. ( 1 ) Payment of duty in respect of any document or transfer
executed in Malta shall be made at such place and in such manner,
evidenced in such manner and effected within such term as may be
prescribed.
( 2 ) In the case of documents executed outside Malta which are
liable to duty by reason of their use in Malta according to the
provisions of this Act, the duty shall be paid before use thereof is
made in Malta and shall be made in such place and in such manner,
and shall be evidenced in such manner as may be prescribed.
( 3 ) For the purposes of this article -
( a ) where a document has to be signed by two or more
persons, it shall be deemed to be complete with the
signature of the person by whom it is last signed;
( b ) a notarial deed shall be deemed to be complete when it
is signed by the notary by whom it is published;
( c ) a schedule of redemption of ground-rent shall be
deemed to be complete when it is filed in court.
Duty on documents 
executed outside 
Malta.
Amended by: 
XVI.1994.4.
6. ( 1 ) A document executed outside Malta shall be
chargeable with duty when use thereof is made in Malta, if such
document would have been so chargeable according to the
provisions of this Act, had it been executed in Malta.
( 2 ) For the purposes of this article, a document executed
outside Malta is deemed to be made use of in Malta, where it is
  4      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
produced before a court, arbitrator or referee as evidence or is
produced before any person or authority in Malta for its
enforcement or registration.
Preservation of 
documents.
7. Every document mentioned in this Act shall be preserved
by the owner thereof for at least four years after the day on which
duty thereon has or ought to have been paid, and any person who
destroys or mislays or fails to produce any such document before
the lapse of the said period shall be liable to the same penalty as if
the duty had not been paid.
Documents 
containing several 
matters.
8. Saving any other provision of law, if a document contains
or relates to several distinct matters, it shall be separately and
distinctly charged as if it were a separate document in respect of
each of such matters.
Declaration of 
value.
9. Where in a document charged with  ad valorem  duty the
real value is not ascertainable from the document itself or from any
other document annexed to it, or referred to in it, the parties shall
make a declaration of such value according to their estimation and
the duty shall be charged and paid on the real value so declared.
Commissioner to 
determine and 
assess the duty 
chargeable.
10. * ( 1 ) Saving the provisions of article 52, where in the
opinion of the Commissioner the value expressed or declared in a
document is lower than the real value at the time of the execution
of the document, he shall proceed to determine by order in writing
the amount of the duty chargeable and shall raise an assessment
accordingly.
( 2 ) Where the value assessed by the Commissioner as aforesaid
exceeds the value expressed or declared in the document by more
than fifteen  per centum  of the value assessed by the Commissioner,
the person liable to pay duty shall, in addition to the duty
chargeable in accordance with sub-article  ( 1 ) , pay by way of
penalty, an additional sum, equivalent to the amount of duty
calculated on the total value assessed by the Commissioner as
aforesaid.
Liability of 
notaries as to 
declaration of 
value.
11. Any notary who receives any deed which does not contain
a declaration of value where such declaration is required under
article 9, or who fails to warn the parties particularly as to the
importance of the truthfulness of such declaration or to record in
the deed that he has complied with such requirement, shall be
guilty of an offence under this Act, and shall on conviction be
liable to a fine  ( ammenda )  of not less than five liri and not more
than twenty-five liri and to the payment of the duty due, to be
assessed by the court, if necessary with the assistance of referees,
at the expense of the notary, saving the latter’s right to recover the
amount paid by him in respect of duty from any other person liable
for the payment of the duty:
Provided that prosecution under this article shall only be
commenced at the instance of the Commissioner, and that no such
prosecution shall take place where the notary, upon a notice in
* See  article 69(6) of the Act as originally enacted, which sub-article has been omitted
under the Statute Law Revision Act, 1980.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        5
writing by the Commissioner, admits liability to pay such penalty
and such duty as may be declared to be due by the Commissioner,
in which case such penalty and duty shall be due by the notary to
the Commissioner as a civil debt.
Manner of 
calculating value 
for purposes of  ad 
valorem  duties.
12. The Minister may by rules prescribe the manner in which
the value of property or of the consideration for a transfer is to be
assessed for the purposes of the payment of duty calculated  ad
valorem.
Production of 
documents, on 
which duty has not 
been paid, before 
courts, arbitrators 
or referees.
13. A document subject to duty under this Act and on which
duty has not been paid shall not, except in criminal proceedings, be
admitted in evidence before any court, arbitrator or referee.
Duties of person 
before whom 
documents on 
which duty has not 
been duly paid to 
report to 
Commissioner.
14. ( 1 ) Where the production of a document has not been
allowed in terms of article 13, the Registrar of the Courts, the
arbitrator or the referee as the case may be, shall draw the attention
of the person intending to produce the document in evidence to the
fact that duty on such document has not been paid, and shall within
two days report this fact to the Commissioner.
( 2 ) If any such officer or person fails to make such report, he
shall be liable to a penalty of not less than five liri and not more
than twenty-five liri.
Liability for 
penalty not 
affected by 
payment of duty.
15. ( 1 ) The payment of any penalty imposed under the
provisions of this Act shall not relieve any person liable to pay duty
under this Act from any obligation to pay any such duty or such
part thereof as may still be due.
( 2 ) The payment of any duty shall not relieve any person from
any liability for any default for which a penalty could have been
imposed upon him in accordance with the provisions of this Act at
the time the duty was paid.
Actions for 
recovery of any 
penalty to be taken 
by Commissioner.
Cap. 12.
16. ( 1 ) Save as otherwise expressly provided, all penalties
which may be imposed under this Act shall be imposed by the
Commissioner and shall be paid to him, and all actions for the
recovery of any duty due and of any penalty incurred under this Act
shall be brought by the Commissioner before the courts of civil
jurisdiction, and the provisions of article 466 of the Code of
Organization and Civil Procedure shall apply with regard to any
such penalty or duty.
( 2 ) No proceedings, however, shall be instituted against any
defaulter who, within fifteen days from an intimation to that effect
made to him by the Commissioner, pays the duty due on the
document together with the minimum of the penalty due in
accordance with the provisions of this Act.
( 3 ) The provisions of sub-article  ( 2 )  shall not be applicable in
the cases to which the proviso to article 11 applies; or where, in the
opinion of the Commissioner, the default would not be adequately
punished by the application of the penalty in its minimum.
  6      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
Prescription for 
offence.
17. Saving the cases where a longer period of prescription
applies, criminal actions for offences under this Act is barred by
the lapse of five years.
Limitation of 
action for recovery 
of duty and 
penalty.
18. Save as otherwise expressly provided, the action for the
recovery of any penalty imposed by virtue of this Act may not be
brought after the lapse of five years from the day on which the
default occurs:
Provided that no use shall be made of any document on
which duty chargeable under this Act has not been fully paid.
Power of public 
officers authorized 
to examine 
documents, etc.
Substituted by:
XVI.1994.5.
19. ( 1 ) Where the Commissioner, or any officer authorised by
him in writing, suspects that this Act has not been complied with in
respect of a document, he shall have the power to require any
person holding such document to produce it for the purposes of
verifying that this Act has been complied with in respect of such
document, and may seize the document if there are reasonable
grounds for it to appear to him that the provisions of this Act have
not been complied with in respect of that document.
( 2 ) Where the Commissioner, or any officer authorised by him
in writing, suspects that assets have been undervalued for the
purposes of the application of this Act, he or any architect or
surveyor authorised by him shall have full and free access to all
buildings or places to the extent that such access is likely to assist
him in determining the value of the said assets, but shall not have
any power to seize any item or remove it from the premises.
( 3 ) If access to any of the premises referred to in the previous
sub-article requires access to premises occupied in whole or in part
for the purposes of habitation, such access shall not take place
between seven o’clock in the evening and nine o’clock in the
morning.
( 4 ) The examination of notarial acts shall be carried out by the
visitors constituting the Court of Revision of Notarial Acts who
shall make a report to the Commissioner of any offence against this
Act which may come to their notice during such examination:
Provided that the provisions of this sub-article shall not
preclude any such officer as is referred to in sub-article  ( 1 )  from
inspecting acts  inter vivos  at   the premises or elsewhere of a notary
for the purpose of ascertaining compliance with this Act.
( 5 ) In the exercise of the powers under this article, any
architect or surveyor referred to in sub-article  ( 2 )  may not inspect
any document or other record whatsoever, and the Commissioner,
or any person authorised by him as aforesaid, may not inspect any
document, or other record which is protected by the duty of
professional secrecy, or listen to any conversation or recording
device which is protected by the same duty. The Commissioner or
his duly authorised officer may require the holder of a document
protected by professional secrecy to communicate to him an
abstract of the document so as to remove references to any
information protected by professional secrecy. If such abstract does
not enable the Commissioner or his duly authorised officer to
decide whether all the provisions of this Act have been complied
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        7
with in respect of such document, the matter shall be referred to the
competent Court of Voluntary Jurisdiction which shall have the
power to order the production of such document before it by any
person, and which shall make a report to the Commissioner of any
failure to comply with this Act which comes to its notice during
such, examination.
( 6 ) The Commissioner and, as the case may be, the person
authorised by him, shall be bound by the duty of professional
secrecy in respect of anything which may come to his knowledge in
the course of the exercise of his powers under this Act and shall not
disclose the result thereof except to any authority competent in
relation to the collection of duty under this Act. Any such officer
who otherwise discloses such result shall be guilty of an offence
and shall, on conviction, be liable to a fine  ( multa )   of not less than
one hundred liri and not more than one thousand liri, or to
imprisonment for a period not exceeding six months, or to both
such fine  ( multa )   and imprisonment.
Cap. 9.
constitutes a crime liable to a higher punishment, any person who
prevents or obstructs the said officer, architect or surveyor in the
execution of his duties under sub-article  ( 2 ) , or refuses to comply
with any request made by such officer in accordance with the
provisions of this article, shall, on conviction, be liable to a fine
( multa )   not exceeding fifty liri or to imprisonment for a term not
exceeding six months or to both such fine and imprisonment. 
Punishment for 
forging, etc., dies, 
etc.
20. ( 1 ) If any person - 
( a ) forges any die, mark or any other instrument used by
the Government or under its authority, to denote the
payment of duty; or
( b ) sells or offers for sale, utters or makes use of any
forged die, mark, instrument used by the Government
or under its authority, to denote the payment of duty,
or any impression thereof, knowing the same to be
forged; or
( c ) knowingly and without lawful excuse  ( the proof
whereof shall lie on the accused )  keeps in his
possession any forged die, or mark or instrument used
by the Government or under its authority, to denote the
payment of duty, or any impression thereof,
he shall be liable to imprisonment from thirteen months to three
years. 
( 2 ) The same punishment established in sub-article  ( 1 )  shall
apply to any person who without lawful authority makes use of any
genuine die, mark or other instrument used by the Government or
under its authority to denote the payment of duty.
Exemption from 
penalty.
21. In the crimes referred to in article 20, any of the offenders
who shall, prior to the commencement of any proceedings, give
information thereof to the Commissioner of Police or other
competent authorities shall be exempted from punishment.
  8      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
Power to make 
regulations.
22. ( 1 ) The Minister may make regulations for securing the
payment of duty and generally for giving effect to the provisions of
this Act, and in particular, but without prejudice to the generality of
the foregoing - 
( a ) for regulating the payment of duty on any category of
documents otherwise than at the office of the
Commissioner;
( b ) for ordering the registration or the giving of a notice of
any class of documents chargeable with duty, and for
prescribing the form of such registration or notice, the
time within which such registration or notice must be
given, the persons bound to make or give the same, the
office in or to which the registration or notice is to be
made or given and the civil effects and sanctions
consequent upon the default of such registration or
notice;
( c ) for regulating the manner in which duty on any
particular category of documents is to be denoted;
( d ) for prescribing anything that may be prescribed in
accordance with the provisions of this Act.
( 2 ) The regulations may provide for the imposition of a penalty
of not more than one thousand liri for any failure to comply
therewith, which penalty shall be recoverable as is provided in
article 16.
Cap. 294 - 
Repealed.
(3) * Until such time as regulations are made under this Act,
regulations made under the Duty on Documents Act or any law
saved thereunder, shall, where applicable be deemed to have been
made under this Act.
Power of Minister 
to grant 
exemptions.
23. (1) The Minister may by order direct that a specified
document or transfer chargeable with duty under this Act be
exempt from duty in whole or in part.
Cap. 294 - 
Repealed.
(2) † Any exemptions granted under the provisions of the Duty
on Documents Act and of the Stamp Duties Ordinance, repealed by
the said Act, shall be deemed to have been granted by the Minister
under the powers vested in him by sub-article (1).
Power of 
Commissioner to 
remit or reduce 
certain penalties 
and additional 
duty.
24. Repealed by Act II.2003.32 .
PART III
Documents chargeable with Duty on their Origin 
TITLE I
Insurance Policies
Duty on policy of 
life insurance.
25. There shall be charged on any policy of life insurance a
*Article 68(2) of the Act as originally enacted.
†Article 68(1) of the Act as originally enacted.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        9
duty of ten cents for every one hundred liri or part thereof of the
sum assured. 
Duty on policies of 
insurance of third 
party risks or 
comprehensive of 
such insurance.
26. Repealed by: I.1998.3.
Duty on policies of 
insurance not 
otherwise 
specifically 
provided for.
Amended by:
I. 1998.4;
XI. 2000.22;
II. 2002.37.
27. There shall be charged on every policy of insurance in
respect of which article 25 does not make specific provision, a duty
of ten cents for every lira or part thereof of the agreed yearly
premium, or, if a compounded premium is agreed upon as a lump
sum payment, or a once only premium is otherwise payable, then of
that agreed consideration:
Provided that the minimum duty chargeable under this
article shall be five liri:
Provided further that where the premium payable is less
than five liri the minimum duty chargeable shall be reduced to fifty
per centum  of the amount of premium so payable:
Provided further that no duty shall be chargeable on any
policies of insurance in respect of Aviation, Marine Cargo, Marine
Hull or Boat, Export Credit and Suretyship, and Medical Cover.
Endorsement of 
policies of 
insurance.
28. ( 1 ) Any endorsement of an insurance policy shall be
chargeable with duty as a new policy if the effect of the
endorsement is to make any alteration in the policy relating to - 
( a ) the person or thing insured; or 
( b ) the risks insured; or
( c ) the duration of the policy.
( 2 ) Where an endorsement increases the amount of the
insurance or of the premium, duty shall be payable on such policy
as endorsed but allowance shall be made for any duty paid in
respect of the policy.
( 3 ) There shall be charged on endorsements of policies for
which provision is not made under sub-article  ( 1 )  or  ( 2 ) , a duty of
one lira.
Policy of insurance 
to be issued in any 
agreement to 
insure.
29. Any person who - 
( a ) becomes an insurer upon any insurance mentioned in
the foregoing articles, or in the capacity of insurer
enters into any contract for any such insurance, or
directly or indirectly receives, or contracts or takes
credit on account of any premium or consideration for
any such insurance, or knowingly takes upon himself
any risk or renders himself liable to pay, or pays, any
sum of money upon any loss, peril or contingency
relative to any such insurance, unless the insurance is
expressed in a policy of insurance; or
( b ) in the capacity of insured, makes or effects or
knowingly procures to be made or effected, any
insurance under the foregoing articles, or directly or
  10      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
indirectly gives or pays, or renders himself liable to
pay, any premium or consideration for any such
insurance, or enters into any contract for any such
insurance, unless the insurance is expressed in a policy
of insurance; or
( c ) is concerned in any fraudulent contrivance or device,
or is guilty of any wilful act, neglect or omission, with
intent to evade the duties payable on policies of
insurance, or whereby the duties may be evaded
wholly or in part,
shall for every such offence, be liable to a penalty of not less than
ten liri but not exceeding one hundred liri.
Liability to pay 
duty on policies of 
insurance.
30. ( 1 ) Any person issuing or signing any policy of insurance
referred to in the foregoing articles, shall pay duty thereon in
accordance with the provisions of this Act or of any regulations
made thereunder.
( 2 ) Any person who fails to comply with the provisions of sub-
article  ( 1 )  shall be liable to pay a penalty of not less than ten liri but
not exceeding one hundred liri.
Copies of policies 
of insurance on 
which duty has not 
been duly paid.
31. Any person who makes or issues or causes to be made or
issued any document purporting to be a copy of a policy of
insurance chargeable with duty where there is not, at the time, in
existence, such a policy, shall, in addition to any other penalty to
which he may be liable, be liable to a penalty of not less than ten
liri but not exceeding one hundred liri.
TITLE II
Sales and Other Transfers
Duty on sales and 
other transfers.
Amended by: 
XVI.1994.6;
XXV.1995.435;
I. 1998.5;
XI. 2000.23;
II. 2003.33.
32. ( 1 ) There shall be charged on every document and on
every judgment, decree or order of any court or other lawful
authority, whereby any immovable or any real right over an
immovable is transferred to any person, and on every declaration
made in accordance with article 33 in respect of persons from
whom the transfer  causa mortis  originates who died on or after the
23rd November, 1999, a duty of five liri for every one hundred liri
or part thereof of the amount or value of the consideration for the
transfer of such thing or of the value of such thing, whichever is the
higher.
(2) Repealed by XI.2000.23.
( 3 ) Notwithstanding any other provisions of this Act, no duty
shall be charged on the assignment of immovable property and on
the transfer of marketable securities between spouses consequent to
a consensual or judicial separation between the spouses, or the
dissolution of the community of acquests existing between them or
on any partition of any property held in common between spouses,
being community property or otherwise on the death of one spouse
between the surviving spouse and the heirs of the deceased spouse.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        11
Cap. 246.
( 4 ) ( a ) Subject to the provisions of paragraph  ( b )  hereof, in
the case of a person who does not require a permit by
the Minister for the purposes of the Immovable
Property (Acquisition by Non-Residents) Act and who
acquires  inter   vivos , any immovable property or any
real right over such property for the purpose of
establishing therein or constructing thereon his sole,
ordinary residence, or who redeems any groundrent or
other burthen imposed on any such property acquired
by him by any title  inter   vivos , duty under this Title in
respect of the first thirty thousand liri or such greater
amount as may be prescribed, of the aggregate value of
the consideration paid for the acquisition and for the
redemption of such property shall be charged at the
rate of three liri and fifty cents per one hundred liri or
part thereof.
( b ) Where such residence is acquired by an emphyteutical
or subemphyteutical grant made for a period exceeding
fifty years, even though the relative ground-rent may
be revised at stated intervals of time, and there is also
payable on such deed any other consideration, the duty
chargeable under this Act shall be reckoned as follows:
( i ) where the aggregate value of the consideration
paid or payable together with the ground-rent
imposed on the deed, capitalised at the rate of
five  per centum , do not exceed thirty thousand
liri or such greater amount as may be prescribed
in accordance with paragraph  ( a ) ; in respect of
the said ground-rent at fifty  per centum  of the
result obtained by applying the rates specified in
article 40 ( 1 )  and at the rate of three liri and fifty
cents per one hundred liri or part thereof in
respect of any other consideration; and
( ii ) where the aggregate value of the consideration
paid or payable together with the ground-rent
capitalised as in sub-paragraph  ( i )  hereof
( hereinafter in this paragraph called "the
aggregate consideration" )  exceeds thirty
thousand liri or such greater amount as may be
prescribed in accordance with paragraph  ( a )
hereof there shall be first calculated a duty in
respect of the ground-rent at fifty  per centum  of
the result obtained by applying the rates
specified in article 40 ( 1 )  and at the rate of three
liri and fifty cents per one hundred liri or part
thereof in respect of any other consideration,
hereinafter called "the initial duty", and then
adding thereto a further duty reckoned in
accordance with the following formula:
ONE The groundrent shall be first
capitalised at the rate of five  per centum
and added to the consideration;
  12      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
TWO The groundrent so capitalised shall
be divided by the sum obtained at point
ONE hereof, and the result shall then be
multiplied by the sum of the total
consideration that is in excess of twenty
thousand (or such greater amount as may
be prescribed as aforesaid) and then
divided by forty;
THREE The consideration paid on the
deed shall be divided by the sum obtained
at point ONE hereof and the result shall
then be multiplied by the sum of the
consideration in excess of twenty thousand
(or such greater amount as may be
prescribed as aforesaid) and the result so
obtained shall then be multiplied by three
over two hundred;
FOUR The further duty shall be the sum of
the results at points TWO and THREE.
( c ) Where such property is not fully acquired by such
person the amount of the value that shall be charged at
the rates specified in this sub-article shall be such
amount as is proportionate to thirty thousand liri or the
value of the property  ( whichever is the less )  as the
proportion of the share so acquired by such person is to
the whole.
( d ) The notary who receives any deed to which this article
refers shall record in the deed a declaration by the
person so acquiring the immovable that the said
property is being acquired by him for the purpose
stated in paragraph  ( a )  and the said notary shall warn
the said person of the importance of the truthfulness of
such declaration.
( e ) For the purposes of this article "residence" shall also
include a garage attached to or underlying such
residence or a garage situated in the same block of
residential apartments of which the residence forms
part or a garage of not more than 30 square metres
situated within five hundred metres of such residence
or block of apartments, where such garage has been
acquired together with such residence on the same
deed.
( 5 ) Where any duty chargeable in respect of any immovable
property transferred  causa mortis  has been paid, or no duty is
payable on such transfer, and the notary declares on the relative
deed that the property in question came to the co-owners through a
transfer  causa mortis  and that a complete declaration, including the
property to which the partition refers, has been duly made in
accordance with article 33, the duty chargeable under this article on
deeds partitioning such immovable property between co-owners
shall not be levied. The notary shall on any such deed give the
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        13
relevant details of all the declarations made in accordance with
article 33.
(6) Notwithstanding the foregoing provisions of this article,
where the Commissioner issues a certificate attesting that any
immovable or any real right over an immovable is transferred from
one company to another company forming part of the same group
of companies, and that he is satisfied that such requirements or
conditions, if any, as may be prescribed by regulations under this
Act are fulfilled, he shall, according to the case, either refund the
duty or order that no duty shall be chargeable on such a transfer.
For the purposes of this sub-article, "a group of companies"
shall have the same meaning assigned to it in article 42.
Declaration of 
transfers  causa 
mortis .
33. ( 1 ) It shall be the duty of every person to whom
immovable property is transferred  causa mortis ,  ( hereinafter in this
article referred to as "transferee  causa mortis " )  to make a
declaration of such transfer by means of a public deed within such
term as may be prescribed.
( 2 ) The public deed referred to in sub-article  ( 1 ) ( hereinafter
referred to as "declaration" )  shall contain:
( a ) such particulars as may be prescribed in respect of the
transferee  causa mortis  and of the person from whom
the transfer  causa mortis  originates;
( b ) the date and place of death of the person from whom
such transfer  causa mortis  originates;
( c ) such particulars as may be prescribed of all the
immovable property or rights thereon transferred to
the transferee  causa mortis ; and
( d ) such details as may be prescribed of the manner in
which the property devolved on the transferee  causa
mortis .
( 3 ) The declaration shall also contain a statement by the
transferee  causa mortis  of the true value of each property or share
therein transferred to him, and the provisions of article 11 shall
apply in relation to such statement.
Cap. 55.
Act shall apply to a declaration referred to in this article as if such
declaration were any of the acts referred to in article 50 ( 1 ) .
( 5 ) Heirs or legatees who do not intend to declare or who have
not yet declared their intention to accept the inheritance or the
legacy may nonetheless make the declaration referred to in sub-
article  ( 1 ) , but such declaration shall not of itself be evidence of his
acceptance of the inheritance or of the legacy.
( 6 ) Tutors or curators of heirs and legatees, curators of vacant
inheritances and testamentary executors shall be responsible to
make the declaration referred to in sub-article  ( 1 )  in like manner as
the transferee  causa mortis . If in any particular case there is more
than one tutor, curator or executor, they shall be jointly and
severally responsible for compliance with such obligation.
  14      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
( 7 ) Where the opening of a succession takes place in
consequence of the long absence of any person from Malta, a
transfer  causa mortis  shall be deemed to have taken place on the
date when a judgment given by a court declaring that the person is
presumed to be dead becomes a  res judicata . If no such judgment is
given, the said transfer  causa mortis  shall be deemed to have taken
place on the date of the court order granting the absolute possession
of the property of the absent person and the absolute exercise of the
rights depending on his death.
Rebate of duty on 
declarations.
34. The duty due in accordance with article 32 on declarations
shall be rebated to such extent and in such circumstances as may be
prescribed.
Special rules 
applicable to 
declarations.
Amended by:
XVI.1994.8.
35. ( 1 ) Saving the provisions of article 34 in assessing the
duty chargeable on declarations in accordance with this Act no
account shall be taken of:
( a ) ( i ) The first ten thousand liri or such other greater
amount as may be prescribed of the value of a
dwelling house, being an ordinary residence of
the person from whom the transfer  causa mortis
originates, in any transfer  causa mortis  of the
ownership or usufruct or of any real right over
the said dwelling house:
Provided that where such dwelling house is
not fully owned or otherwise held by the person
from whom the transfer  causa mortis  originates,
the amount of the value that shall not be taken
into account shall be such amount as is
proportionate to ten thousand liri or such other
greater amount as may be prescribed as
aforesaid or the value of the dwelling house
( whichever is the less )  as the proportion of the
share of the ownership or other title under which
the dwelling house is held by such person is to
the whole:
  Provided further that where such dwelling
house is transferred to more than one transferee
causa mortis , the amount of the value that shall
not be taken into account shall be such
proportion of the amount arrived at in
accordance with the first proviso hereof as is
equal to the proportion of the share held by the
person from whom the transfer  causa mortis
originates that is transferred to the transferee
causa mortis .
Cap. 328.
( ii ) Where in respect of the dwelling house to which
this sub-article refers, relief has also been
granted in terms of article 6 of the Home
Ownership  ( Encouragement )  Act, the relief
granted under this sub-article and under the said
article 6 of the said Act, shall not be
compounded, but the person otherwise liable to
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        15
pay duty shall have the right to opt for the relief
which is more advantageous to him.
( b ) The value of the usufruct of any property chargeable
under this Act bequeathed by the person from whom
the transfer  causa   mortis  originates in favour of his
surviving spouse.
( 2 ) Saving the exemptions granted in sub-article  ( 1 ) :
( i ) where such property consists of a dwelling
house, being the ordinary residence of the
person from whom the transfer originates, and
where such dwelling house is also occupied at
the time of such transfer  causa mortis  by any
one or more of the transferees  causa mortis ,
duty shall be charged at the rate of three liri and
fifty cents for every one hundred liri or part
thereof of such share transferred to each
transferee  causa mortis  occupying such dwelling
house as his ordinary residence as represents
that part of the value of such dwelling house
which exceeds ten thousand liri but not twenty
thousand liri, or such greater amounts as may be
prescribed; and where such dwelling house was
not fully owned or otherwise held by the person
from whom the transfer  causa mortis  originated,
the amount of the value chargeable at the said
rate shall be such amount as is proportionate to
ten thousand liri or to that part of its value which
exceeds ten thousand liri but not twenty
thousand liri or such greater amounts as may be
prescribed as aforesaid, and the value of such
house  ( whichever is the less )  as the proportion
of the share of the ownership or other title under
which the dwelling house was held by such
person was to the whole; and
( ii ) where such property consists of a dwelling
house not being a dwelling house to which
sub paragraph  ( i )  refers, but being the ordinary
residence occupied by any one or more of the
transferees  causa mortis  in a transfer  causa
mortis  of the ownership or usufruct of any real
right over the said dwelling house, duty shall be
charged at the rate of three liri and fifty cents for
every one hundred liri or part thereof in respect
of such share transferred to each transferee
causa mortis  occupying such dwelling house as
his ordinary residence as represents the first
twenty thousand liri or such greater amount as
may be prescribed as aforesaid, of the value of
such dwelling house; and where such dwelling
house was not fully owned or otherwise held by
the person from whom the transfer  causa mortis
originated, the amount of the value chargeable at
  16      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
the said rate shall be such amount as is
proportionate to twenty thousand liri or such
greater amount as may be prescribed as
aforesaid, or the value of the dwelling house
( whichever is the less )  as the proportion of the
share of the ownership or other title under which
the dwelling house was held by such person was
to the whole.
( 3 ) Where the declaration is made more than one year after the
happening of the transfer  causa mortis  there shall be payable
together with the duty assessed in accordance with this Act interest
at the rate of eight  per centum per annum,  or such rate as may be
prescribed, on any duty remaining unpaid in respect of each year or
part thereof that elapses between the first anniversary of the date of
the transfer  causa mortis  and the date of the making of the
declaration.
( 4 ) Where a declaration refers to a usufruct that is transferred
causa mortis  to several persons jointly or successively, or jointly
and successively, the duty on the said declaration in respect of such
transfer  causa mortis  shall be levied only at the commencement of
the usufruct.
( 5 ) Notwithstanding any other provision of this Act, the
following provisions of this article shall apply to a declaration in
respect of a transfer  causa mortis  subject to a suspensive condition
which is not merely potestative:
( a ) the declaration shall be made and the duty shall be due
and paid by the administrator of the inheritance, or in
the absence of an administrator by the heirs, in
accordance with the provisions of this Act,
notwithstanding the contingent nature of the transfer
causa mortis , subject to any right of reimbursement
against the person benefiting under the said transfer
causa mortis ;
( b ) the duty chargeable under this Part shall be assessed as
if the transfer was one in favour of the person standing
to benefit from the transfer, failing the contingency.
( 6 ) When the contingency referred to in sub-article  ( 5 )
happens, or where effect is given to the transfer of property before
the happening of the contingency - 
( a ) a declaration making a statement of the happening of
the contingency, or that effect has been given to the
transfer  causa mortis , shall be given by the transferee
causa mortis  benefiting thereunder; and such
transferee  causa mortis  shall, in addition to any
reimbursement of duty, be also liable for the payment
of any duty assessed in virtue of the provisions of this
sub-article; and
( b ) the happening of the contingency or the earlier transfer
as aforesaid shall be deemed to be a transfer  causa
mortis  and the transferee  causa   mortis  benefiting
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        17
thereunder shall reimburse to any person having made
a declaration and paid duty in accordance with sub-
article  ( 5 )  hereof the duty so paid, and shall where the
duty payable pursuant to this sub-article is more than
the duty paid pursuant to sub-article  ( 5 )  only the
difference between such duties shall be payable, and
where the duty payable is less he shall be entitled to a
refund paid in excess.
Duty on 
assignment of a 
debt, etc.
Amended by:
IV. 2001.35.
36. Repealed by Act II.2002.38. 
Duty on a transfer 
of a motor car.
37. Repealed by Act X.1994.25. 
Where a transfer is 
to be made in 
writing.
Amended by: 
X.1994.25.
38. Repealed by Act II.2002.39.
Duty on transfers 
in auction sales.
Amended by: 
X.1994.25.
Cap. 65.
39. ( 1 ) Where, in an auction sale of movables, the total
amount payable for the article or articles purchased by any one
person, other than motor cars as defined in the Traffic Regulation
Ordinance, ships, aircraft and articles of food and drink, exceeds
one hundred liri or such amount as may be prescribed, there shall
be charged on the memorandum wherein such sale is recorded and
to which this article applies, a duty of two liri and sixty cents for
every one hundred liri or part thereof of the price payable by such
purchaser.
( 2 ) Every auctioneer shall keep a memorandum of each sale
effected by him in a sale by auction in such manner as may be
prescribed.
( 3 ) Any auctioneer failing or omitting to comply with the
provisions of this article or of any regulation made thereunder shall
be liable to a penalty of not less than ten liri but not exceeding one
hundred liri for each such failure or omission.
Emphyteutical 
grants.
Amended by:
II. 2003.34.
40. ( 1 ) There shall be charged on every contract of
emphyteusis or sub-emphyteusis a duty to be assessed in respect of
the yearly ground-rent or increase in the yearly ground-rent, as the
case may be, as follows:
if the term does not exceed
twenty five years .................. twelve liri per one hundred liri
or part thereof
where the term exceeds twenty-
five years but does not exceed
fifty years............................... sixty liri per one hundred liri
or part thereof
where the term exceeds fifty
years but does not exceed
seventy-five years ..................  eighty liri per one hundred liri
or part thereof
  18      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
( 2 ) ( a ) Where the duration of the emphyteusis may be
extended, or is extended, or where two or more
emphyteutical grants are made in respect of the same
immovable in favour of the same emphyteuta or his
successor in title, duty shall be assessed at the rates
applicable to the total duration of the emphyteutical
grant or grants, but allowance shall be made for any
duty already paid in respect thereof.
( b ) Where in an emphyteutical grant the ground-rent may
be revised or increased at stated intervals of time
during the duration of such grant, the amount of
ground-rent shall, for the purpose of the assessment of
duty, be reckoned as is provided in paragraphs  ( c )  and
( d ) .
( c ) Where the ground-rent is to be revised or increased at
specified amounts or rates:
( i ) where the duration of the grant is for a perpetual
period of time, the amount of ground-rent
specified in the deed shall be increased by the
specified amount or rate as it would increase in
one hundred years and duty shall be charged on
the amount of the ground-rent so increased; and
( ii ) where the duration of the ground-rent is for a
definite period of time the amount of ground-
rent specified in the deed shall be increased by
the specified amount or rate for the duration of
such grant and duty shall be charged on the
amount of ground-rent so increased:
       Provided that the duty charged under this
sub paragraph may in no case be more than that
which would be chargeable had the grant been
one as is referred to in sub paragraph  ( i ) .
( d ) Where the ground-rent is to be revised or increased in
relation to the rate of inflation or in relation to a rate
which cannot be quantified at the time of the grant:
( i ) where the duration of the grant is for a perpetual
period of time the amount of ground-rent
specified in the deed shall be increased by an
amount equivalent to three  per centum  for each
year for one hundred years and duty shall be
charged on the amount of the ground-rent so
increased; and
( ii ) where the duration of the grant is for a definite
period of time the amount of ground-rent
specified in the deed shall be increased by an
amount equivalent to three  per centum  of the
original ground-rent in respect of each year or
where the term exceeds seventy
five years ............................... one hundred liri per one
hundred liri or part thereof
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        19
part thereof specified in the deed, and duty shall
be charged on the average between the amount
of ground-rent so increased and the amount
specified in the deed:
        Provided that the duty charged under this sub-
paragraph shall in no case be more than that
which would be chargeable had the grant been
one as is referred to in sub-paragraph  ( i ) .
( 3 ) Where an ordinary residence, as defined in article 32, is
acquired by an emphyteutical or sub-emphyteutical grant for a
period exceeding fifty years, even though the relative ground-rent
may be revised at stated intervals of time, the duty chargeable
under this Act on the first one thousand and five hundred liri or
such greater amount as may be prescribed of the yearly ground-rent
shall be reckoned at fifty  per centum  of the result obtained by
applying the rates specified in sub-article  ( 1 ) :
Provided that where, together with the imposition of
ground-rent, there is also payable any other consideration the duty
shall be reckoned at the rates established in article 32 ( 4 )( b ) .
Duty on contracts 
of exchange.
41. A contract of exchange shall be deemed to constitute one
transfer and the duty chargeable thereon shall be assessed on the
higher of the values of the things transferred:
Provided that if different rates apply, duty shall be charged
on the value of either of the things transferred at the rate or rates
which attract the higher amount of duty.
Duty on transfer of 
marketable 
securities.
Amended by: 
XVI.1994.9;
XI.2000.24.
42. ( 1 ) A duty of two liri for every one hundred liri or part
thereof of the amount or value of the consideration or the real
value, whichever is the higher, of the marketable security shall be
charged:
( a ) on every document whereby any foreign marketable
security is transferred  inter   vivos  to, or by any person
resident in Malta:
Cap. 370.
Provided that no duty shall be chargeable where
such transfer is effected through a local bank or
through a person holding an investment services
licence under the Investment Services Act; 
( b ) on every document whereby a marketable security
other than those mentioned in paragraph  ( a )  hereof is
transferred to or by any person in Malta:
Provided that upon any restructuring of holdings
through mergers, demergers, amalgamations and re-
organisations within a group of companies, no duty
shall be chargeable on:
( i ) the transfer by an individual of any shares, held
in his own name, forming part of a group of
companies in exchange of shares in a company
or companies forming part of the same group;
( ii ) the exchange of shares from one company to
  20      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
another where such shares are in companies
forming part of the same group of companies;
( iii ) the transfer of shares for consideration from one
company to another, where such companies form
part of the same group of companies;
( c ) on every notice of the transfer  causa   mortis  of
company shares made in accordance with article 45.
In this sub-article, "a group of companies" means:
( i ) a holding company and its subsidiaries; a
company shall be deemed to be a subsidiary if
more than fifty per cent of its voting shares are
beneficially owned by its holding company; and
( ii ) companies which are controlled and beneficially
owned directly or indirectly to the extent of
more than fifty per cent by the same
shareholders.
(2) Where it results that seventy-five per cent or more of the
assets, excluding all current assets other than immovable property,
of the company whose marketable securities are transferred  inter
vivos  or are transmitted  causa mortis  in respect of persons from
whom the transfer  causa 
mortis  originates who died on or after the first January, 2000,
consists of any immovable property or any right over an
immovable, the duty chargeable in virtue of sub-article (1) shall be
increased by three liri for every one hundred liri or part thereof of
the amount or value of the consideration or the real value of the
marketable security, whichever is the higher.
Transfer of 
marketable 
securities executed 
in Malta or abroad.
43. * (1) Every transfer  inter vivos  of marketable securities
executed in Malta shall, under pain of nullity, be made in writing.
(2) Where the transfer of any foreign marketable security is
executed outside Malta upon an order given directly in Malta by
any person, such person shall give a notice in writing to the
Commissioner of such transfer in such manner and in such term as
may be prescribed:
Provided that notice shall not be given where duty is not
chargeable under any of the provisions of this Act.
Failure to produce 
writings, etc.
Substituted by: 
XVI.1994.10.
44. Where any person fails to produce to the Commissioner, or
to the officer referred to in article 19, any document chargeable
with duty, or, where the document is protected by professional
secrecy, the abstract of the document referred to in article 19 ( 4 ) , it
shall be presumed that duty on such document has not been paid
and it shall then be lawful for the Commissioner to proceed with
the collection of duty and penalty in accordance with this Act.
*Sub-articles (1) and (2) were originally numbered articles 43 and 44 respectively.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        21
Transferees  causa 
mortis  to give 
notice.
Cap. 168 - 
Repealed.
45. ( 1 ) A person to whom shares in a limited liability
company registered in Malta, are transmitted  causa mortis
( hereinafter in this article referred to as a "transferee  causa
mortis " )  shall not later than such term after the happening of the
transfer  causa mortis  as may be prescribed, give notice to the
Registrar of Partnerships, appointed in accordance with the
Commercial Partnerships Ordinance.
( 2 ) The notice referred to in sub-article  ( 1 )  shall contain such
particulars of the person from whom the transfer  causa mortis
originates and of the transferee  causa mortis , the details of the
shares being the object of the transfer and the manner in which the
shares devolved on the transferee  causa mortis , as may be
prescribed.
( 3 ) The Registrar of Partnerships shall register the notice
referred to in sub-article  (1)  in a register which shall be open to
public inspection, and which shall be kept and indexed in such
manner as may be prescribed.
Liability of 
brokers, agents, 
etc., executing 
purchases, etc., of 
marketable 
securities either in 
Malta or abroad.
Amended by: 
XVI.1994.11.
46. Any broker, agent or other person who as an intermediary
transfers any marketable security to which article 42 refers, shall
draw up the document evidencing such transfer if the transfer is
effected in Malta or if the transfer is effected outside Malta, give
notice of such transfer to the person on whose behalf he has acted
within two days from the transfer.
Exemptions for 
certain marketable 
securities. 
Added by: 
XVI.1994.12.
Amended by:
I.X. 1999.15.
47. ( 1 ) Acquisitions or disposals for any reason whatsoever of
marketable securities by the persons defined in sub-articles  ( 3 )  and
( 4 )  shall be exempt from the provisions of this Act.
( 2 ) Acquisitions or disposals for any reason whatsoever of
marketable securities issued by the persons defined in sub-articles
( 3 )  and  ( 4 )  shall be exempt from the provisions of this Act.
( 3 ) The persons referred to in sub-articles  ( 1 )  and  ( 2 )  are:
Cap. 370.
( a ) collective investment schemes holding a collective
investment scheme licence under the Investment
Services Act;
Cap. 370.
( b ) persons holding an investment services licence issued
under the Investment Services Act, and whose
activities comprise the provision of management,
administration, safekeeping, or investment advice to
collective investment schemes as defined in the
aforesaid Act;
Cap. 123.
  ( c ) international trading companies as defined in article
2 ( 1 )  of the Income Tax Act;
( d ) companies falling within the scope of sub-article  ( 4 ) .
( 4 ) A company is a company falling within sub-article  ( 3 )( d )  if
more than half the ordinary share capital, voting rights and rights to
profits are held by persons who:
( a ) are not resident in Malta; and
( b ) are not owned or controlled directly or indirectly by
  22      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
persons resident in Malta, 
and such company has been determined by the Commissioner as
having the majority of its business interests outside Malta.
( 5 ) For the purposes of sub-article  ( 4 ) , a company which is
wholly owned and controlled directly by persons who are not
ordinarily resident or domiciled in Malta shall be deemed to be not
resident in Malta.
( 6 ) A company   may   apply   to   the Commissioner, on such
form as the Commissioner shall provide, for a determination
pursuant to sub-article  ( 7 )  or sub-article  ( 8 ) .
( 7 ) The Commissioner shall determine that a company falls
within sub-article  ( 3 )( d )  if, in addition to satisfying the
requirements of sub-article  ( 4 )( a )  and  ( b )  either:
Cap. 123.
( a ) more than half of the distributable profits of the
company were allocated to the foreign income account
( within the meaning of the Income Tax Act )  in the last
complete financial year of the company; or
( b ) none of the assets held by the company are situated in
Malta. For this purpose, the term "assets" shall not
include marketable securities in companies referred to
in sub-article (3)( c ) and ( d ) or any other assets in
Malta held by the company for the purposes of
carrying on its business.
( 8 ) The Commissioner may, in his discretion, determine that a
company falls within sub-article  ( 3) ( d )  if it is likely that more than
half of the distributable profits of the company will be allocated to
the foreign income account in the first financial year of the
company.
( 9 ) The Commissioner may, for the future, cancel a
determination under sub-article  ( 7 )  or sub-article  ( 8 )  if it appears to
him that the company has ceased to satisfy the provisions of those
sub-articles or of sub-article  ( 4 ) , but such cancellation shall not
have retroactive effect.
Penalty for 
contravening 
articles 32, 33, 39 
to 43, 45 and 46.
Amended by:
II. 2002.40.
48. Save as otherwise provided in this Act any person who
fails to comply with any of the provisions of articles 32, 33, 39, 40,
41, 42, 43, 45 or 46 shall be liable to a penalty of not less than ten
liri but not exceeding five hundred liri for each omission.
By whom duty on 
transfers is due.
49. Saving the provisions of article 50, the transferor in a
transfer  inter vivos  and the transferee, and where the transfer is
effected by public deed or in the case of a declaration made in
terms of article 33 the notary publishing the relative deed, shall be
jointly and severally liable to pay the duty chargeable on such
transfer or deed: 
Provided that:
( a ) the liability of the notary publishing such deed shall be
limited to the duty chargeable on such transfer
established on the basis of:
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        23
( i ) the declarations made in terms of sub-article of
article 32 ( 4 )( d ) , of article 33 ( 3 )  and of article 35
when made for purposes of any relief granted
under that article, where applicable;
( ii ) the value declared in the deed; and
( iii ) the penalties contemplated in articles 50 and 51;
( b ) the notary shall have a special privilege in respect of
the duty payable and paid by him on any transfer
effected or declaration made by a public deed, over the
immovable transferred.
Cap. 16.
The special privilege granted by this article shall
be registered by the notary within two months from the
date of such deed and shall have the same rank as the
privileges contemplated in article 2010 ( c )  of the Civil
Code;
( c ) the duty chargeable on a schedule of redemption of
ground-rent shall be paid by the emphyteuta; and
( d ) the duty chargeable on the memorandum of any
auction sale shall be paid by the auctioneer, and the
buyer shall not be entitled to obtain delivery of such
movable unless the amount of duty so paid is
reimbursed to the auctioneer.
Liability of 
notaries.
50. Any notary who - 
( a ) fails to pay in whole or in part the duty chargeable
under the provisions of this Act on any deed received
by him; or
( b ) fails to mention in such deed the amount of duty so
chargeable; or
( c ) fails to comply with any duty imposed on him by any
regulation under this Act,
shall be guilty of an offence and shall be liable on conviction to a
penalty of not less than five liri but not exceeding two hundred liri;
and the proviso to article 11 shall apply to this article.
Notary to give 
notice of deeds 
subject to duty.
51. ( 1 ) Where a notary receives a deed of transfer of any
immovable property or a deed containing a declaration made in
accordance with article 33, whether duty is chargeable thereon in
accordance with this Act or otherwise, he shall, within such time as
may be prescribed for the payment of any duty, and together with
such payment, if any, give notice of such deed to the Commissioner
in such form and containing such particulars as may be prescribed:
Provided that no notice shall be given where the
Government or the Housing Authority is the transferee.
( 2 ) Any notary who fails to give such notice or gives incorrect
or incomplete particulars or details shall incur a penalty of not less
than five liri and not more than two hundred liri.
  24      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
Commissioner to 
determine and 
assess the duty 
chargeable.
Amended by:
II. 2003.35.
52. * ( 1 ) Where the Commissioner is satisfied that the price or
consideration, or the value of an immovable as declared in a deed
of transfer or in a declaration of a transfer  causa mortis  made in
accordance with article 33, is less than eighty five  per centum  of
the real value or consideration as established by the Commissioner,
or is less than the consideration that results to the Commissioner to
have been actually paid on the deed, or where a declaration that
ought to be made in terms of article 33 has not been made, he shall
proceed to determine by order in writing the amount of duty
chargeable on the difference between the value or consideration
declared in the deed and the value or consideration of the
immovable as established or as results to the Commissioner to have
been actually paid or the duty that would have been payable on a
declaration, as the case may be, and shall raise an assessment
accordingly:
Provided that where a declaration has not been made as
aforesaid, nothing in this sub-article shall be construed as
exempting the transferee  causa mortis  from any obligation to make
the relative declaration in accordance with article 33 but any duty
paid following an assessment shall be taken into account in any
declaration made subsequent thereto:
Provided further that where a declaration has not been made
as aforesaid the Commissioner may not exercise his powers under
this article after the lapse of thirty years from the happening of the
transfer  causa mortis .
( 2 ) If the Commissioner is satisfied that the declaration
referred to in article 32 ( 4 )( d )  or that any statement made for the
purpose of any relief under article 33, is not complete, correct and
true in all details he shall proceed to determine by order in writing
the amount of the duty chargeable being the difference between the
duty properly chargeable in the absence of such declaration or such
statement, as the case may be, and the duty paid on the deed.
( 3 ) In a transfer  inter vivos,  the transferor and the transferee
shall be jointly and severally liable to pay the duty referred to in
this article.
( 4 ) Where the Commissioner has determined that the value of
an immovable as declared in a deed of transfer or in a declaration
of a transfer  causa mortis  is less than eighty five  per centum  of the
real value or consideration as provided in subarticle (1) or where in
the opinion of the Commissioner the deed of transfer or the deed of
declaration made in accordance with article 33 does not reflect the
true conditions of the transfer, the transferor in a transfer  inter
vivos  and the transferee shall be liable to pay an additional duty
equivalent to the amount of duty assessed by the Commissioner as
aforesaid:
Provided that:
( a ) where payment of the duty and additional duty as
provided in this article is made within the time from
* See  sub-article (6) of article 69 of the Act as originally enacted, which sub-article has
been omitted under the Statute Law Revision Act, 1980.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        25
the date of an assessment as stated in the first column
hereunder, the additional duty chargeable shall be
reduced to the percentage amount corresponding
thereto in the second column hereunder, and no
additional duty shall be chargeable with respect to the
amount of duty and corresponding additional duty so
paid, and no objection shall be entertained with respect
thereto:
( b ) additional duty shall still be due on any amount of duty
not paid within the times stated in the first column in
paragraph ( a ) hereof at the rates stated in the second
column therein;
( c ) the transferee only shall be liable to any duty or
additional duty assessed because the declaration or
statement referred to in subarticle (2) is not complete,
correct and true..
( 5 ) Saving the other provisions of this article, the
Commissioner may raise an assessment as provided in this article,
at any time, within one year from the day of the receipt by the
Commissioner of the notice referred to in article 51:
Provided that in the case of a notice in respect of a
declaration of a transfer  causa mortis  such assessment may be
made within six years of the receipt of such notice.
First Column Second Column
Within ninety days 10
Within one hundred and twenty days 20
Within one hundred and fifty days 30
Within one hundred and eighty days 40
Within two hundred and ten days 50
Within two hundred and forty days 60
Within two hundred and seventy days 70
Within three hundred days 80
Within three hundred and thirty days 90
After three hundred and thirty days 100;
  26      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
Added by:
I. 1998.6.
TITLE III
Other Documents
Banking credit 
cards.
Added by:
I. 1998.6.
52A.  There shall be charged on banking credit cards issued by
any bank in Malta, a duty of seven liri for each year or part thereof
during which the facility of a banking credit card is operative in
respect of an account held with that bank; such duty shall be paid
on the issue of the first banking credit card by the bank in respect
of each account held with the bank providing such facility, and on
each anniversary date thereafter during the continuance of such
facility:
  Provided that where any such facility had already been
granted before the coming into force of this article and was still
operative on the date of its coming into force, such facility, for the
purposes of this article, shall be deemed to have been granted on
the date when the first renewal of any banking credit card issued in
connection with that account is effected.
PART IV
Documents upon which Duty must be paid before use 
thereof is made 
Duty on documents 
made outside 
Malta.
53. ( 1 ) Duty on every document executed outside Malta being
such as, if executed in Malta would be liable to duty, shall, before
any use thereof is made in Malta, be paid by the person by whom
such use is made at the rate prescribed in this Act for such
document were it executed in Malta.
( 2 ) Any person who fails to comply with the provisions of this
article shall be liable to the same penalty as would be applicable to
the default if it were committed in respect of a document of an
identical or analogous nature executed in Malta.
PART V
Assessments - Objections - Appeals
Service of 
assessments.
54. The Commissioner shall cause to be served on the person
liable to pay the duty, or on his lawful representative, a notice
stating the amount of duty payable in accordance with the
provisions of this Act, and indicating his rights under article 56
hereof.
Date of notice. 55. An assessment shall for all purposes of this Act be deemed
to have been made by the Commissioner on the date of service of
the notice aforesaid.
Objections against 
assessments.
56. ( 1 ) If any person served with or affected by a notice of
assessment wishes to contest that assessment, he may apply to the
Commissioner for its revocation or revision by a notice of objection
in writing specifying the grounds of the objection to the assessment
and made within thirty days from the date of the service of the
notice aforesaid:
Provided that the Commissioner shall extend the said
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        27
period as may be reasonable in the circumstances if he is satisfied
that that person was prevented from contesting the assessment
owing to sickness, or absence from Malta, or any other reasonable
cause.
( 2 ) Where any person who has objected to an assessment
agrees with the Commissioner as to the amount of duty payable
thereunder, the assessment shall be amended accordingly, and
notice of the duty payable shall be served upon such person.
( 3 ) If no agreement is reached as provided in sub-article  ( 2 ) ,
the Commissioner shall determine the duty by order in writing and
serve on the person objecting a notice of his refusal to amend the
assessment as desired by such person.
Establishment of 
Board of Special 
Commissioners.
Amended by:
XVI. 1994.13;
VI. 2001.23.
57. ( 1 ) The President of Malta may by notice in the Gazette
appoint a Board of Special Commissioners for Duty on Documents
and Transfers consisting of a chairman and two other persons for
the purpose of hearing and determining appeals in accordance with
the provisions of article 58. The President of Malta may also
appoint three other persons to act as special commissioners, one to
replace the chairman and any one of the other two to replace any of
the other special commissioners whenever the chairman or any of
the other special commissioners, as the case may be, is, for any
reason, unable to carry out his functions. Both the chairman and the
substitute chairman shall be a person who is a retired judge or a
retired magistrate or a person who has practised as an advocate in
Malta for a period or periods amounting, in the aggregate, to not
less than seven years.
Cap. 294 - 
Repealed.
(2) * The Board of Special Commissioners for Duty on
Documents constituted under the Duty on Documents Act shall
continue to operate as the Board of Special Commissioners for
Duty on Documents and Transfers established under this Act, and
any appeal pending before the coming into force of this Act before
the Board of Special Commissioners for Duty on Documents shall
continue to be heard before the Board of Special Commissioners
for Duty on Documents and Transfers and any appeal which under
the Duty on Documents Act could be made before the Board of
Special Commissioners for Duty on Documents shall be made
before the Board of Special Commissioners for Duty on Documents
and Transfers.
(3) A person shall be disqualified from being appointed or from
continuing to be a special commissioner so long as he is a member
of the House of Representatives.
(4) Every special commissioner shall hold office for such
period as may be specified in his appointment, or, where not so
specified, for a period of one year.
(5) The Commissioner shall publish all decisions given by the
Board on points of law.
(6) The Board shall have power to summon any person to give
evidence or to produce books or other documents before it, and the
*Article 69(3) of the Act as originally enacted.
  28      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
chairman shall have the power to administer the oath to any person
appearing before the Board:
Provided that no person shall, by virtue of this sub-article,
be obliged to disclose information in respect of which the first
person is under the duty of professional secrecy.
(7) The special commissioners shall not be personally liable for
any act or default of the Board done or omitted to be done in good
faith in the course of the proceedings of the Board.
(8) The Minister may make rules governing appeals to the
Board and, without prejudice to the generality of the foregoing,
may make rules:
( a ) prescribing the manner in which an appeal shall be
made to the Board;
( b ) prescribing the procedure to be adopted by the Board
in hearing an appeal and the records to be kept by the
Board;
( c ) prescribing the manner in which the Board shall be
convened and the places where and the times at which
the Board shall hold sittings;
( d ) prescribing fees to be paid in respect of appeals to the
Board; and
( e ) generally for the better carrying out of the provisions
of this Part relating to the Board.
L.N. 10 of 1990. (9) * The Appeals  ( Board of Special Commissioners for Duty on
Documents )  Rules, 1990 shall apply to the Board of Special
Commissioners for Duty on Documents and Transfers as if they
were made under sub-article  (8) .
Appeals to the 
Board of Special 
Commissioners.
58. ( 1 ) Any person who feels aggrieved by an assessment, and
has not agreed with the Commissioner on the amount of duty
payable as provided in article 56 ( 1 ) , may enter an appeal to the
Board within thirty days from the date of the service upon him of a
notice of the refusal of the Commissioner to amend the assessment
as desired.
( 2 ) Every person appealing shall appear before the Board either
in person or by an agent.
( 3 ) The onus of proving that the assessment complained of is
excessive shall be on the appellant.
( 4 ) Subject to the provisions of sub-article  ( 3 ) , the Board shall
confirm, reduce, increase or annul the assessment or make such
order thereon as it may deem appropriate, but any such reduction or
increase may refer only to those heads of the Commissioner’s
decision against which an appeal is entered. Notice of the Board’s
decision, of the date thereof, and of any amendment to the
assessment shall be sent to the Commissioner who shall cause a
copy thereof to be served in the manner provided in article 61 to the
person appealing, together with a notice informing such person of
*Article 69(4) of the Act as originally enacted.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        29
his rights under article 59:
Provided that in the case of a declaration that is required to
be made in terms of article 33 or of a notice that is required to be
made in terms of article 45, the Board shall summarily reject any
appeal before it and confirm the assessment complained of, unless
prima facie  evidence is brought before it that such declaration or
notice, as the case may be, has been made by the date on which the
appeal was entered.
( 5 ) An appeal to the Board shall not be withdrawn or
discontinued except with the consent of the Commissioner.
( 6 ) The Board may order the correction of any arithmetical
error incurred in any of its decisions on an application filed by
either party within ten days from the service upon him of such
decision and served on the other party.
Appeals to the 
Court of Appeal.
Amended by:
VI. 2001.23.
59. ( 1 ) Any person who, having appealed to the Board, feels
aggrieved by this decision, may appeal against the decision, on a
question of law only, to the Court of Appeal (Inferior Jurisdiction)
by an application filed within thirty days from the date of service
upon him of the decision of the Board.
( 2 ) The Commissioner may, if he is dissatisfied with the
decision of the Board, appeal against the decision, on a question of
law only, to the Court of Appeal (Inferior Jurisdiction) by an
application filed within thirty days from the date of the Board’s
decision.
( 3 ) Unless rules made hereunder provide a longer period, seven
clear days’ notice shall be given to the parties of the date fixed for
the hearing of the appeal.
( 4 ) The Court may confirm, reduce, increase or annul the
assessment as determined by the Board or make such order thereon
as it may deem appropriate but any such reduction or increase may
refer only to those heads of the Board’s decision against which an
appeal is entered.
( 5 ) Notice of the amount of duty payable under the assessment
as determined by the court shall be served by the Commissioner in
the manner provided in article 61.
Cap. 12.
Organization and Civil Procedure may make rules concerning
appeals to the Court of Appeal (Inferior Jurisdiction) under this
article.
(7) * The powers vested under sub-article  ( 6 )  shall also apply to
the making of rules relative to appeals made from the Board of
Special Commissioners for Duty on Documents.
(8) The Minister responsible for justice may by regulations
under this subarticles establish the fees payable in the registry of
the courts in relation to the filing of judicial acts in connection with
an appeal to the Court of Appeal (Inferior Jurisdiction) under this
*Article 69(5) of the Act as originally enacted.
  30      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
Act: 
Provided that until rules are so established by the Minister,
the fees contained in Schedule A to the Code of Organization and
Civil Procedure shall apply.
When assessments 
or amended 
assessments are 
final and 
conclusive.
Amended by:
II. 2003.36.
60. Where no valid objection or appeal has been lodged against
an assessment, or where the amount of the duty has been agreed to
under article 56 ( 2 ) , or where an amount of the duty and additional
duty is paid as provided in article 52 of the Act, in respect of such
duty and additional duty so paid, or where an appeal has been
withdrawn or discontinued, or where the amount of duty payable
has been determined on objection or appeal, the assessment as
made or agreed to or determined on objection or appeal, as the case
may be, shall be final and conclusive for all purposes of this Act:
Provided that nothing in this Part of this Act shall prevent
the Commissioner from making any refund or adjustment under the
provisions of article 62 or any assessment or additional assessment
which does not involve re-opening any matter which has already
been determined on appeal.
Service of notices. 61. ( 1 ) A notice given by the Commissioner for the purposes
of this Act shall be served on the person to whom it is addressed
either personally or by being sent by registered post to his last
known business or private address.
( 2 ) In the case of service by registered post, unless the contrary
is proved, the notice shall be deemed to have been served:
( a ) in the case of a person residing in Malta, not later than
the third day succeeding the day of postage; and
( b ) in the case of a person not so residing, on the day
succeeding that on which the notice would have been
received in the ordinary course by post.
PART VI 
Refund of Duty
Refund of duty. 62. ( 1 ) The Commissioner may, subject to such conditions as
may be prescribed, refund the duty where - 
( a ) any document has been inadvertently spoiled,
mutilated, or rendered unfit for use before it is
executed; or
( b ) a document is subsequently expressly declared to be
null by any competent court; or
( c ) the material condition of a document is such as to
justify its substitution by another document of a
similar nature, provided that the consent of the
Commissioner for such substitution is obtained before
it is made and that the duty applicable for the
document at the time the substitution is made has been
duly paid; or
( d ) the amount received by the Commissioner was not
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        31
due; or
( e ) due to an error in computation, excessive duty has
been paid; or
( f ) a document drawn for purposes of registration or filing
with an authority established by law is rejected owing
to its non-conformity with the requirements of the
authority concerned, where the document, whether or
not it may be construed to have some validity between
the parties, has failed to achieve the purpose for which
it was executed.
( 2 ) Claims for the refund of any duty under this article shall be
made in such manner and within such period as may be prescribed.
( 3 ) Where in the case of the person mentioned in article
32 ( 4 )( a )  who acquires a second residence as defined in the same
article it is proved to the satisfaction of the Commissioner that his
former residence was sold within one year from the date of
acquisition of his second residence, such person shall be entitled to
a refund of the duty paid in excess of the duty properly chargeable
in respect of the acquisition of such residence as established under
the provisions of articles 32 and 40.
( 4 ) Nothing in this article contained shall be deemed or made
use of to supersede or replace the provisions of article 56.
PART VII *  
Protection of the Duty
Court proceedings, 
etc., in respect of 
chargeable 
property.
63. ( 1 ) No person bound to make a declaration or lodge a
notice in respect of a transfer  causa mortis  or liable for the payment
of the duty under any of the provisions of this Act may, after the
lapse of the time prescribed for the making of such a declaration or
notice, institute or prosecute any legal proceedings, or make any
claim in any government department, in respect of any property
which should be included in such a declaration or notice unless it is
shown that the declaration or notice as the case may be has been
made and includes the property to which the proceedings or claim
refers.
( 2 ) The default of proof that the declaration or notice has been
made may be pleaded by the parties at any stage of the legal
proceedings, and shall in all cases be raised by the court  ex officio.
The legal proceedings shall thereupon be stayed forthwith and shall
not be prosecuted until the omission is rectified by the person liable
therefor or by any other interested party.
( 3 ) In the cases referred to in this article, the court shall give
the necessary directions in order that the property forming the
subject-matter of the legal proceedings shall not suffer any
prejudice.
( 4 ) The provisions of this article shall not apply after the lapse
* See  article 71 of the Act as originally enacted, which has been omitted under the
Statute Law Revision Act, 1980.
  32      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
of ten years from the relative transfer  causa mortis .
Registration of 
share transfers.
64. ( 1 ) No person or authority shall, where a transfer  causa
mortis  is subject to duty under this Act register any transfer of
company shares in the name of a transferee  causa mortis  or any
other person claiming through or under him before ascertaining that
a notice of such transfer has been lodged with the Registrar of
Partnerships in accordance with this Act.
( 2 ) Any person acting in contravention of this article shall be
liable for the payment of the relative duty.
Duties of notaries 
in the execution of 
deeds concerning 
immovable 
property.
65. ( 1 ) It shall be the duty of every notary executing any deed
of partition, sale, grant, assignment or other transfer of immovable
property or of rights annexed thereto, to state in the deed whether
the property in question came to the partitioners, sellers, grantors,
assignors, or other transferors by onerous title or under a transfer
causa mortis  or otherwise, and -
( a ) where such property came to the said persons by
onerous title, or was assigned to such persons under a
deed of partition, or was acquired by such persons
under any title, other than by a transfer  causa   mortis ,
or came to the said persons under a transfer  causa
mortis  happening at least twenty years before the date
of the deed, or came to the said persons under a
chargeable transmission referred to in article 3 of the
Death and Donation Duty  ( Repeal )  Act, 1993, to
record in the deed all relevant details;
( b ) where such property, not being property assigned to
the said persons under a deed of partition, came to the
said persons under a transfer  causa   mortis , other than
by a transfer as is referred to in paragraph  ( a ) , to
indicate in the deed the date on which a declaration in
respect of the transfer  causa   mortis  was made giving
all details of the deed whereby the declaration was
made:
Provided that the provisions of this sub-article shall not
apply where the property is transferred by the Government.
( 2 ) No deed referred to in sub-article  ( 1 )  shall be executed
where the property has come to the partitioners, sellers, grantors,
assignors or other transferors under any transfer  causa mortis  other
than a transfer referred to in sub-article  ( 1 )( a )  unless the relative
declaration of the transfer  causa mortis  has been made.
( 3 ) If a notary contravenes the provisions of sub-article  ( 1 ) , he
shall be guilty of an offence and shall be liable, on conviction, to a
fine  ( ammenda )  of not less than ten liri and not exceeding one
hundred liri for each contravention, and the proviso to article 11
shall apply to this article.
( 4 ) If a notary contravenes the provisions of sub-articles  ( 1 )  or
( 2 ) , he shall be liable for the payment of double the relative duty.
       DUTY ON DOCUMENTS AND TRANSFERS [ CAP. 364.        33
Immovable 
property sold by 
judicial auction.
66. ( 1 ) Where any immovable property or rights annexed
thereto are sold by judicial auction, the Registrar of the Court under
the authority of which the sale has taken place shall, after notifying
the person or persons appearing to be interested therein, remit to
the Commissioner from the proceeds lodged in court, with
preference over any other person not having a prior claim to that of
the Government as provided in sub-article  ( 4 ) , the amount of any
duty which may still be due in respect of the property or rights sold.
( 2 ) Any interested party may oppose the remittance aforesaid
by writ of summons filed against the Commissioner within six
working days from the receipt of the Registrar’s notification.
Cap. 12.
( 3 ) No bid  animo compensandi  made in any judicial sale by
auction of immovable property or rights annexed thereto shall be
approved for the purposes of article 331 of the Code of
Organization and Civil Procedure unless it is shown that the duty to
which the property affected by the sale may be subject has been
paid.
( 4 ) ( a ) Government shall have a special privilege in respect of
the duty payable under this Part of this Act over all the
property transferred  causa mortis .
( b ) With regard to immovable property, the special
privilege granted to Government by this article shall
not affect: 
( i ) real rights acquired by third parties over the
property in question before the happening of the
transfer  causa mortis ; or
( ii ) third parties in possession of the property: 
Provided that the said special privilege shall not
affect:
( i ) the privilege or hypothec registered by the
creditors of such person before his death or
within three months of his death or any shorter
period established by law;
( ii ) the rights of those creditors who have demanded
the separation of the said person’s estate from
that of his heirs:
Provided further that this benefit shall not apply to
the legatees who may have obtained such separation of
estates.
Cap. 16.
( c ) The special privilege granted by this sub-article over
immovable property shall be registered by the
Commissioner within two months from the date on
which the relative assessment raised in accordance
with the provisions of this Act becomes final and
conclusive and shall rank immediately after the
privileges contemplated in article 2010 of the Civil
Code.
Indemnification 
granted.
67. Every person required or authorized by any of the
provisions of this Act to do anything for the protection of the duty
  34      CAP. 364. ]         DUTY ON DOCUMENTS AND TRANSFERS
shall be and is hereby indemnified against any person whomsoever
for anything done by him in pursuance or by virtue of any of those
provisions.
