Inheritance in Malta: what to do after a death
In Malta nobody becomes an heir automatically against his will: no person is bound to accept an inheritance, and an inheritance may be accepted unconditionally or under benefit of inventory (articles 846 and 847 of the Civil Code, Cap. 16). The choice matters because an heir who accepts unconditionally answers for the debts of the deceased with his own property, while an heir who accepts under benefit of inventory is liable only up to the value of what he inherits (article 890).
The estate passes either under a will, or, if there is none, by intestate succession to the spouse, descendants, ascendants and collateral relatives in the order set by law (articles 788 and following). Children and the surviving spouse are protected by the reserved portion, a share of the value of the estate that the will cannot take away (articles 615 to 633). Immovable property passing on death must also be declared to the tax authorities by a notarial deed of causa mortis declaration, and duty is payable under the Duty on Documents and Transfers Act (Cap. 364).
This guide is for family members dealing with an estate in Malta. It explains how to find out whether there is a will, who inherits, how to accept or renounce, the three-month time limit for heirs in possession, the inventory procedure, the reserved portion and the causa mortis declaration.
Key facts
Deadline
An heir in actual possession of the estate's property loses the right to renounce after three months from the opening of the succession, or from learning of it, unless the inventory rules are complied with (articles 869 and 881 of Cap. 16). After the inventory is completed, the heir has forty days to decide (article 883). The causa mortis declaration of immovable property must be made within six months (regulation 4(1) of S.L. 364.06). Claims to an inheritance, legacy or reserved portion lapse after ten years (article 845).
What to do
Register the death and gather the basic documents. Obtain several copies of the death certificate from the Public Registry, together with the deceased's identity card number, marriage certificate and the birth certificates of the children. You will need them for the notary, the banks and the court registry.
Do not sell, give away or use property of the deceased beyond what is necessary. Funeral arrangements, acts of mere preservation and provisional administration do not by themselves imply acceptance of the inheritance (article 852 of Cap. 16), but selling or donating rights in the estate does (article 853). Concealing or taking assets of the inheritance makes you an unconditional heir and removes the right to renounce (article 870).
Find out whether there is a will. A public will is kept by the notary who received it, and secret wills are deposited with the registrar of the court of voluntary jurisdiction, which can issue a document certifying the existence or non-existence of secret wills (article 535(3) of the Code of Organization and Civil Procedure, Cap. 12). A notary usually carries out the will searches at the Public Registry and the Notarial Archives for you.
If a secret will exists, any person with an interest may ask for it to be opened once the death is ascertained (article 779 of Cap. 16), in the manner laid down in the COCP. The most recent valid will prevails; a later will revokes earlier ones wholly or in the parts that are inconsistent with it (articles 782 and 786).
Work out who inherits if there is no will. Where the deceased left children or descendants and a spouse, the estate is divided half to the children and descendants and half to the spouse (article 808 of Cap. 16). With descendants and no spouse, everything goes to the descendants (article 809); with a spouse and no descendants, everything goes to the spouse (article 810). Without spouse or descendants, the estate goes to ascendants and brothers and sisters in the shares set by article 812.
The surviving spouse also keeps the right of habitation over the home that was the principal residence and the right of use of the furniture (articles 633 to 635). Children born in or out of marriage inherit equally (article 811).
Check the reserved portion if the will leaves you out. The reserved portion is a credit for a share of the value of the estate, calculated after deducting debts and funeral expenses, and including gifts made by the deceased during life (articles 615 and 620). The children together are entitled to one-third of the value if they are four or fewer, and one-half if they are five or more, divided equally (article 616). The surviving spouse is entitled to one-fourth if there are children, and one-third if there are none (articles 631 and 632).
A will cannot burden the reserved portion with conditions (article 620(1)). Disinheritance is possible only on the grounds listed in the Code and stated in the will (articles 622 and 623). Claim within two years of the death to receive interest from the date of death (article 615(2)).
Decide whether to accept, accept with inventory, or renounce. If the estate is clearly solvent, unconditional acceptance is simple; it can be express, in a public deed or private writing, or implied by acts that only an heir may perform (article 850). If there may be debts, accept under benefit of inventory: you will not be liable beyond the value of the estate, and your own property is kept separate (article 890).
If you do not want the inheritance at all, renounce by a declaration filed in the registry of the court of voluntary jurisdiction or by a notarial act; the renunciation affects third parties only once registered in the Public Registry (article 860). Anyone interested, such as a creditor, can ask the court to give you one month, extendable once, to declare your choice; silence then counts as renunciation (article 868).
Make the inventory within three months if you hold the property. The declaration that you accept only under benefit of inventory is made by a note filed in the court of voluntary jurisdiction (article 878 of Cap. 16, article 541 of Cap. 12). You swear before the registrar to describe the estate faithfully, and the inventory lists all movables, money, debts owed to the deceased, immovable property and all liabilities, with values (articles 542 and 543 of Cap. 12).
The court fixes the place, day and time for publication of the inventory by a notary you nominate, and interested parties are summoned, including unknown creditors by banns and a notice in the Gazette (articles 544 to 547). An heir in possession must make the inventory within three months; otherwise he is deemed to have accepted without the benefit (articles 881 and 882 of Cap. 16). After completion, he has forty days to deliberate (article 883).
Protect minors and persons under curatorship. An inheritance due to a minor can be accepted by the parents only under benefit of inventory, unless the court dispenses with the inventory (articles 137 and 848 of Cap. 16). Where the surviving spouse has filed the causa mortis return under the Duty on Documents and Transfers Act, the inheritance devolving on the minor is deemed accepted with benefit of inventory for the property declared (article 137(3)).
For minors and interdicted persons, the benefit of inventory is not lost until one year after they reach majority or the interdiction ends (article 885), and the ten-year limit to claim an inheritance runs for them only from that point plus one year (article 845(2)).
Sign the causa mortis declaration and pay the duty. Every person to whom immovable property passes on death must declare it by public deed before a notary (article 33 of Cap. 364), within six months of the death (regulation 4(1) of S.L. 364.06). The deed states the deceased's details, the date of death, the property and its true value, and how it devolved. Duty is charged at €5 per €100 of value (article 32(1) of Cap. 364).
The first €35,000 of the value of the deceased's ordinary residence is not taken into account, and where the heir also lives in that house, the part of the value above €35,000 and up to €200,000 is charged at €3.50 per €100 (article 35 of Cap. 364). A usufruct left to the surviving spouse or cohabitant is excluded (article 35(1)(b)). Instruct the notary early, because valuations by a perit take time.
Obtain proof of heirship and distribute the estate. Banks and registries will ask for proof of who the heirs are. If there is no notarial deed setting this out, the court of voluntary jurisdiction may, on application and in the absence of opposition after banns, declare the succession opened in favour of the applicant and state the other heirs and their shares (articles 536 to 538 of Cap. 12). This decree does not stop another person from claiming before the ordinary courts (article 540).
Once debts and legacies are paid, the heirs divide the estate by a deed of partition before a notary, or by a court action if they cannot agree. Where the deceased lived in another EU State or had property abroad, Regulation (EU) No 650/2012 decides the applicable law and allows a European Certificate of Succession.
What to watch out for
- Using or selling estate property before deciding. Acts that only an heir could perform imply unconditional acceptance (articles 850 and 853), making you liable for all debts.
- Missing the three-month inventory time limit while living in or holding the property (articles 869, 881 and 882): you become a pure and unconditional heir.
- Assuming you are not entitled because the will names someone else. Children and the spouse have a reserved portion that the will cannot remove except for legal grounds of disinheritance.
- Leaving the reserved portion claim for years. Interest runs from the death only if you claim within two years (article 615(2)), and the right lapses after ten years (article 845).
- Late causa mortis declaration. The six-month deadline in regulation 4 of S.L. 364.06 is often missed while families argue over the estate; the declaration can be made by one heir for his share.
- Concealing or omitting assets from the inventory, which forfeits the benefit of inventory (articles 870 and 889).
- Renouncing informally. A renunciation is valid only by declaration in the court registry or by notarial act, and binds third parties only once registered (article 860).
Legal basis
Frequently asked questions
Who inherits if there is no will in Malta?
If the deceased left a spouse and children, half goes to the spouse and half to the children and their descendants (article 808 of Cap. 16). With only children, they take everything; with only a spouse, the spouse takes everything (articles 809 and 810). Otherwise ascendants and brothers and sisters inherit under article 812, and finally the Government.
What is the reserved portion in Malta?
It is a credit for part of the value of the estate that the law reserves for the children and the surviving spouse (article 615). Children share one-third if they are up to four, or one-half if five or more (article 616). The spouse is entitled to one-fourth with children, or one-third without (articles 631 and 632).
Do I have to pay the debts of the deceased in Malta?
Only if you accept the inheritance. An unconditional heir answers for the debts with his own property. If you accept under benefit of inventory, you are not liable beyond the value of the estate and your own property stays separate (article 890 of Cap. 16). You can also renounce the inheritance (article 860).
How long do I have to accept or renounce an inheritance in Malta?
There is no single deadline, but if you are in actual possession of the estate's property you lose the right to renounce after three months unless you follow the inventory rules (article 869). A creditor or other interested person can ask the court to give you one month, extendable once, after which silence means renunciation (article 868).
What is the benefit of inventory?
It is a way of accepting an inheritance while limiting liability to the value of the estate (article 890). You file a note in the court of voluntary jurisdiction, swear to describe the estate faithfully, and a notary publishes the inventory on a date fixed by the court (articles 541 to 547 of Cap. 12). After completion you have forty days to decide.
How do I renounce an inheritance in Malta?
By a declaration filed in the registry of the court of voluntary jurisdiction of the island where the deceased resided, or by a notarial act (article 860 of Cap. 16). It must be registered in the Public Registry to affect third parties. If you renounce a testate succession you can reserve your reserved portion in the same act (article 861).
How do I find out if someone left a will in Malta?
A notary can carry out will searches for public wills, and the registrar of the court of voluntary jurisdiction keeps secret wills and can certify whether any exist (article 535(3) of Cap. 12). Any interested person can ask for a secret will to be opened after the death (article 779 of Cap. 16).
How much inheritance tax is there in Malta?
Malta has no separate inheritance tax, but duty is payable on immovable property and certain shares passing on death. For immovables it is €5 per €100 of value (article 32 of Cap. 364). The first €35,000 of the deceased's ordinary residence is excluded, and a reduced rate applies up to €200,000 if an heir lives there (article 35).
What is a causa mortis declaration?
It is the public deed, made before a notary, by which heirs and legatees declare the immovable property they received on a death and its value (article 33 of Cap. 364). It must be made within six months of the death (regulation 4 of S.L. 364.06), and the duty is paid on it.
Can the reserved portion still be claimed years later?
Yes, within ten years from the death (article 845 of Cap. 16); for minors and interdicted persons, until one year after majority or the end of interdiction. Interest accrues from the date of death only if you claim within two years; after that it runs from the service of a judicial act (article 615(2)).
Legal guide – individual how-tos
Analyse my document →Legal guideContract templatesCountry home page