Generally, transfers of shares in Maltese companies are subject to stamp duty at a rate of 2% of the ‘real value’. This rate will increase to 5% for companies that mainly own immovable property situated in Malta.
For another year, the concession on the reduction in stamp duty from 5% to 1.5% when family businesses are transferred ‘inter vivos’ to younger generations has been extended and thus continues to provide support to family businesses as part of their succession planning. This reduction applies to donations of shares from parents to their children, or in the absence of children, to the children of their brothers and sisters.
These benefits shall only be granted in respect of donations where the notice required under the Duty on Documents and Transfers Act and the Duty on Documents and Transfers Rules has been submitted to the Commissioner for Revenue, on or before 31 December 2025.
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