Succession Duty

Succession Duty

In Italy Italian Political Party 'Forza Italia' recently proposed that Succession Duty on the 1st. home (Residential Home) be exempted from this tax. At present, in Malta exemption of Succession Duty goes half way, that is, inheritance between husband or wife and inheritance between parents and children. I suggest that this law should be extended to other categories of families such as brothers and sisters still living together as well as other categories of families.


As far as i know (although i may be wrong) , this is already in effect. No succession duty or tax is payable on the first causa-mortis transfer of the first ordinary residence of the deceased to their descendants in the direct line, or in the absence of such descendants, to brothers and sisters and their descendants.

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