The scope of this session is to have a look at the tax and stamp duty implications which arise upon the transfer of immovable property situated in Malta.
We will delve into the following areas:
- Promise of Sale
- Tax and Stamp Duty implications of the transfer of immovable property –Applicable Rates, exemptions, deductions, and opt-outs
- Tax and Stamp Duty implications on the transfer of immovable property via causa Mortis
- Tax and Stamp Duty implications the donation of immovable property
- Reduced rates applicable with respect to tax and stamp duty, namely the transfer of own residence, first-time buyers, and transfer of property within an Urban Conservative Area
- Tax treatment of the income derived by the company trading in immovable property