Duty on Documents and Transfers Act (Cap. 364), article 33

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 s uch term as may be prescribed. ( 2 ) T h e p u b l i c d e e d r e f e r r e d t o in sub-article (1) (hereinafter referred to as "declar ation") 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 sh all apply in relation to such statement. Cap. 55. (4) Article 50 of the Notarial Profession and Notarial Archives Act shall apply to a declaration refe rred 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 intentio n to accept the inheritance or t he legacy may nonetheless make the declaration referred to in sub- article (1), but such declaration shall not of itself be eviden ce of his acceptance of the inheritance or of the legacy. (6) Tutors or curators of heirs a nd legatees, curators of vacant inheritances and testamentary ex ecutors and trustees shall be DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 25 responsible to make the declarat ion 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 b e jointly and severally responsible for compliance with such obligation. (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 or der granting the absolute poss ession of the property of the absent person and the absolute exercise of the rights depending on his death. Rebate of duty on declarations. Amended by: XIII. 2004.74.