Duty on Documents and Transfers Act (Cap. 364)

legislation.mt (official source) · last checked 2026-10-09 · 80 articles

Art. 1The short title of this Act is the Duty on Documents and Transfers Act. Interpretation. Amended by: XVI.1994.3
Art. 2In this Act, unless the co ntext otherwise requires - "body of persons" includes any company, partnership, fel
Art. 3(1) There shall be levied by the Commissioner on account of the Government, the duty specified in this Act in
Art. 4Subject to the provisions of Part III, Title I of this Act, a document subject to duty under this Act, shall b
Art. 5(1) Payment of duty in respect of any document or transfer executed in Malta shall be made at such place and i
Art. 6(1) Subject to the provisions of Part III, Title I of this Act, a document executed outside Malta shall be cha
Art. 7Every document mentioned in this Act shall be preserved by the owner thereof for at least four years after the
Art. 8Saving any other provision of law, if a document contains or relates to several distinct m atters, it shall be
Art. 9(1) Where in a document charged with ad valorem duty the real value is not ascertainable f rom the document it
Art. 11Any notary who receives any deed which does not contain a declaration of value or of a description of the prop
Art. 12The Minister may by rules prescribe the manner in which the value of property or of the consideration for a tr
Art. 13A document subject to duty under this Act and on which duty has not been paid shall not, except in criminal pr
Art. 14(1) Where the production of a document has not been allowed in terms of article 13, t he Registrar of the Cour
Art. 15(1) The payment of any penalty imposed under the provisions of this Act shall not relieve any person liable to
Art. 16(1) Save as otherwise expressl y provided, all penalties which may be imposed under this Act shall be imposed
Art. 17Saving the cases where a longer period of prescription applies, criminal actions for offences under this Act i
Art. 18Save as otherwise expressly provided, the action for the recovery of any penalty imposed by virtue of this Act
Art. 19(1) Where the Commissioner, or any officer authorised by him in writing, suspects that this Act has not been c
Art. 20(1) If any person - (a) forges any die, mark or any other instrument used by the Government or under its autho
Art. 21In the crimes referred to in article 20, any of the offenders who shall, prior to the commencement of any proc
Art. 22(1) The Minister may make regulations for securing the payment of duty and generally for giving effect to the
Art. 22A(1) The Minister responsible for finance may from time to time make rules generally for carrying out the provi
Art. 23(1) The Minister may by order direct that a specified document or transfer chargeable with duty under this Act
Art. 24Repealed by Act II.2003.32 . PART III Documents chargeable wit h Duty on their Origin TITLE I Insurance Polici
Art. 25Notwithstanding the provisions of any other article in this Act, including articles 4 and 6, there shall be ch
Art. 25ANotwithstanding the provisions of any other article in this Act, including articles 4 and 6, there shall be ch
Art. 26Repealed by: I.1998.3. DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 13 Duty on policies of insurance. Amended by
Art. 27Notwithstanding the provisions of any other article in this Act, including articles 4 and 6, there shall be ch
Art. 28(1) Any endorsement of an insurance policy shall be chargeable with duty as a new policy if the effect of the
Art. 29Any person who - (a) becomes an insurer upon an y insurance mentioned in the foregoing articles, or in the cap
Art. 30(1) Any person issuing or signing any policy of insurance referred to in the foregoing arti cles, shall pay du
Art. 31Any person who makes or issues or causes to be made or issued any document purporting to be a copy of a policy
Art. 32(1) There shall be charged on every document and on every judgment, decree or order of any court or other lawf
Art. 32B(1) Notwithstanding any other provisions of this Act, no duty shall be chargeable on any t ransfer of immovabl
Art. 32CN o t w i t h s t a n d i n g a n y o t h e r p r o v i s i o n o f t h i s A c t , i n t h e case of transfer
Art. 32D*(1) The administrators of a foundation may elect that the foundation be treated as a trust in so far as relat
Art. 32E* The Minister may make regulations in relation to the application of this Act to any transfers required for o
Art. 32FNotwithstanding the provisions contained in this Act, the Minister may make rules regulating the duty treatmen
Art. 33(1) It shall be the duty of every person to whom immovable property is transferred causa mortis , (hereinafter
Art. 34The duty due in accordance with article 32 on declarations shall be rebated to such extent and in such circums
Art. 35(1) Saving the provisions of article 34 in assessing the duty chargeable on declarations in accordance with th
Art. 35A(1) No duty shall be levied upon the transfer of any immovable property to a disability trust or a disability
Art. 37Repealed by Act X.1994.25. Where a transfer is to be made in writing. Amended by: X.1994.25.
Art. 38Repealed by Act II.2002.39. Duty on transfers in auction sales. Amended by: X. 1994.25; L.N. 425 of 2007. Cap.
Art. 39Repealed by Act XII. 2014.44 . Emphyteutical grants. Amended by: II. 2003.34; L.N. 425 of 2007; XXXII. 2007.73
Art. 40(1) There shall be charged on every contract of emphyteusis and sub-emphyteusis, whether or not there is also
Art. 41A contract of exchange shall be deemed to constitute one transfer and the duty chargeable thereon shall be ass
Art. 41ANo duty shall be chargeable upon a division of a company where the ultimate individual beneficial shareholders
Art. 41BThe succession to all assets, rights, liabilities and obligations of the commercial par tnership that has been
Art. 41C(1) Notwithstanding any other provision of this Act, where a family business is transferred as a going concern
Art. 42(1) A duty of two euro for every one hundred euro or part thereof of the amount or value of the consideration
Art. 42AThe provisions of article 32B shall apply mutatis mutandis to any transfers of marketable securities, and refe
Art. 42B(1) Where the real value of shares held by a person (hereinafter referred to as the "transferor") in a company
Art. 42C(1) A duty of two euro for every one hundred euro or part thereof of the amount or value of the consideration
Art. 43(1) Every transfer inter vivos of marketable securities or of an interest in a partnership executed in Malta s
Art. 44Where any person fails to produce to the Commissioner, or to the officer referred to in article 19, any docume
Art. 46Any broker, agent or other person who as an intermediary transfers any marketable security to which article 42
Art. 47(1) Acquisitions or disposals for any reason whatsoever of marketable securities or of an interest in a partne
Art. 48Save as otherwise provided in this Act any person who fails to comply with any of the provisions of articles 3
Art. 49(1) Saving the provisions of article 50, the transferor in a transfer inter vivos and the transferee, and wher
Art. 50Any notary who - (a) fails to pay in whole or in part the duty chargeable under the provisions of this Act on
Art. 51(1) Where a notary receives a deed of transfer of any immovable property or a deed containing a declaration ma
Art. 52A(Deleted by Act I. 2010.43 ).* PART IV Documents upon which Duty must be paid before use thereof is made Duty
Art. 53(1) Duty on every document executed outside Malta being such as, if executed in Malta would be liable to duty,
Art. 54The Commissioner shall cause to be served on the person liable to pay the duty, or on his lawful representativ
Art. 56(1) If any person served with or affected by a notice of assessment wishes to contest that assessment, he may
Art. 57( 1 )T h e A d m i n i s t r a t i v e R e v i e w T r i b u n a l s h a l l b e competent to hear and determi
Art. 58(1) Any person who feels aggrieved by an assessment, and has not agreed with the Commi ssioner on the amount o
Art. 59(1) Appeals to the Court of Appeal from decisions of the Tribunal shall be lodged in terms of Part IV of the A
Art. 60Where no valid objection or a ppeal has been lodged against an assessment, or where the amou nt of the duty ha
Art. 60A(1) An assessment which is final and conclusive in accordance with article 60 shall be an executive title with
Art. 60B(1) Save as otherwise expressly provided in this Act, no action for payment of duty and, or additional duty an
Art. 61(1) A notice given by the Commissioner for the purposes of this Act shall be served on the person to whom it i
Art. 62(1) The Commissioner may, subject to such conditions as may be prescribed, ref und the duty where - (a) any do
Art. 63(1) No person bound to make a declaration or lodge a notice in respect of a transfer causa mortis or liable fo
Art. 64(1) No person or authority shall, where a transfer is subject to duty under this Act, or where a transfer of v
Art. 65(1) It shall be the duty of e very notary executing any deed of partition, sale, grant, assign ment or other t
Art. 66(1) Where any immovable property or rights annexed thereto are sold by judicial auc tion, the Registrar of the
Art. 67Every person required or authorized by any of the provisions of this Act to do anything for the protection of
Art. 68(1) Notwithstanding any other provision of this Act or of any other law, upon the conclusion of an agreement m

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