Guides › Wills and Inheritance in Malta

Wills and Inheritance in Malta

Writing a will, inheritance rights, reserved portion

Malta has no inheritance tax, but there are strict rules on who can inherit and how much. Dying without a will in Malta follows specific legal rules. Here

1. Why you need a will in Malta

   Without a will, your estate is distributed according to Maltese intestate succession law — which may not match your wishes. With a will, you control who receives your assets, in what proportions, and who manages your estate. A will also names a guardian for minor children if both parents die. There is no inheritance tax in Malta, but stamp duty (causa mortis duty) applies on transfers to non-direct family.

2. Types of will — public will is strongly recommended

   Public will: signed before a notary with 2 witnesses. The notary keeps the original in their archives, registers it, and it is searchable after death. Most secure option. Holographic will: entirely handwritten and signed by the testator — no witnesses or notary required. Valid but risky — easily lost, contested, or found invalid if any part is not handwritten. Secret will: sealed document handed to a notary. Less common. Always use a public will if possible.

3. The reserved portion (Legitim) — you cannot disinherit certain heirs

   Maltese law protects a minimum share for close family regardless of your wishes. This is called the Legitim or reserved portion. For 1 child: minimum 1/4 of the estate. For 2 children: minimum 1/3 each. For 3+ children: minimum 1/2 of the estate collectively. Your spouse has the right to usufruct (use) of the matrimonial home. You can leave the rest freely, but you cannot leave these minimum amounts to others.

4. Intestate succession — what happens without a will

   If you die without a will (intestate), the Civil Code distributes your estate as follows: Spouse and children share equally. If no children: spouse and parents. If no spouse: children alone. If no direct descendants or ascendants: siblings, then state. The system is clear but inflexible — a will gives you full control over everything above the reserved portion. Partners who are not married or in a civil union have no automatic inheritance rights without a will.

5. How to write a will — practical steps

   Contact a warranted notary. You will need: your ID card or passport, the full names and ID numbers of your beneficiaries, details of your assets if you want to make specific bequests, and your chosen executor. The notary drafts the will in the required legal form, reads it to you, you sign it in their presence with 2 witnesses (who must not be beneficiaries), and the notary signs and keeps it. Fee: typically €100-300 depending on complexity.

6. Inheritance stamp duty — causa mortis

   When you inherit property in Malta, stamp duty (causa mortis duty) applies. Standard rate: 5%. Key exemptions: children inheriting the residence of a deceased parent are exempt if the causa mortis declaration is filed within 1 year of death. Surviving spouse inheriting the jointly-owned matrimonial home: exempt. Inherited residence (Budget 2026): reduced 3.5% rate on first €400,000 if the property was the deceased's residence. File the causa mortis declaration promptly to avoid interest charges (4% per year if late).

7. Challenging a will

   A will can be challenged in court on grounds of: lack of mental capacity (testator did not understand what they were doing); undue influence (testator was pressured); fraud or forgery; formal defects (will not properly signed or witnessed). Time limit: 5 years from the date of death, or from when you knew about the will. Challenges are brought in the Civil Court First Hall. These cases can be complex and expensive — specialist legal advice is essential.