Inheriting an Estate in Malta From Australia

Inheriting property in Malta from Australia usually runs through a Maltese notary, who draws up a declaration causa mortis transferring the property to the heirs and registers it in the Public Registry. Heirs in Australia first check whether the deceased left a Maltese will, then usually sign a power of attorney before an Australian notary, with a DFAT apostille.

Key takeaways

• Malta's tax authority says that if the deceased had immovable property or shares in a limited liability company in Malta, the heirs must engage a Maltese notary; otherwise no notary is needed.
• The property passes by a deed of declaration causa mortis, published and registered in the Public Registry of Malta by the notary.
• Timing matters: a declaration concluded within six months of the death can qualify for a rebate, and after one year interest runs on the duty and some exemptions may be lost.
• The Public Registry offers a testamentary search to find out whether the deceased registered a public will in Malta.
• Heirs in Australia usually act through a power of attorney signed before an Australian notary, with a DFAT apostille; Malta is a member of the Apostille Convention.

Do you need a Maltese notary?

Malta's tax authority answers this directly in its inheritance FAQs. If the deceased had any immovable property, such as a house, flat or land, or shares in a limited liability company, you must visit a notary in Malta. If not, there is no need to go to a notary for the inheritance. For property, a public notary has to be engaged to draw a public deed transferring it from the deceased to the heirs.

That is a Maltese notary, not an Australian one: the causa mortis deed is a Maltese public deed. The Australian notary's role, covered below, is to help heirs here sign the documents the Maltese notary needs.

What the deceased left in Malta	Maltese notary needed?
A house, flat or land	Yes: a declaration causa mortis
Shares in a limited liability company	Yes, according to the tax authority
Bank accounts only	Not for the inheritance itself; the bank has its own process
Personal belongings only	No

What is a declaration causa mortis?

The tax authority's page on the declaration explains that causa mortis relates to the succession of immovable property from the deceased to the heirs. The succession must be made by a deed of declaration causa mortis, published and duly registered in the Public Registry of Malta by the notary public, under article 35 of the Duty on Documents and Transfers Act. The declaration includes a statement by the heirs of the true value of each property, or share of it, being transferred to them, with a Land Registry site plan.

Duty is payable on the value, with exemptions and rebates; the tax authority says these have to be worked out by the notary. We do not quote the rates, which change; the Maltese notary will calculate what applies to your case.

Why does timing matter?

The tax authority sets out two dates that reward acting quickly. A rebate on duty is available if the causa mortis declaration is concluded within six months of the death and the duty stays within a limit. And a failure to conclude it within one year of the death results in interest on the duty due, and the delay may also disqualify the heirs from certain exemptions. Its FAQs give the example of a family home used by the parents: an exemption for children applies if the deed is made within one year of the death.

For heirs in Australia, the practical lesson is to start early. The Maltese notary cannot conclude the deed until every heir has either signed or given a power of attorney, and posting documents between Australia and Malta takes time.

Is there a will in Malta?

Many Maltese-Australians made a will in Malta before emigrating, or on a visit. Malta's government services portal describes a testamentary search through the Public Registry, open to the general public:

• A public wills search on any person, living or deceased, shows whether they registered a public will. It does not reveal the contents, but gives the date of the will and the notary who published it. Only the testator or their heirs can see the contents.
• A secret wills search checks for secret wills of deceased persons, which are deposited with the Civil Court, Voluntary Jurisdiction Section. If one exists, an advocate or notary can apply for it to be published.

The search is ordered online. If it finds a public will, the notary named on it, or their successor, is usually the first contact in Malta. If it finds nothing, the Maltese notary will usually still want the search result on file, together with any Australian will, before drawing up the deed.

How do heirs in Australia sign?

Most heirs appoint a relative or the Maltese notary's office to act for them under a power of attorney, or sign specific documents for the notary. In Australia, that usually means:

1. Get the wording from the Maltese notary, in English or bilingually. English is an official language of Malta, so translation is often unnecessary; confirm with the notary.
2. Sign before an Australian notary public, with your passport, who certifies your signature.
3. Obtain a DFAT apostille on the notary's certificate. Malta is a member of the Hague Apostille Convention; check the HCCH status table on the day. In Australia, only DFAT issues apostilles.
4. Send the original to the Maltese notary by tracked courier, keeping a full copy for yourself.

The Maltese notary is the receiving authority for these documents and may have specific requirements, for example about how your identity is described. Follow their instructions closely. Our guide to powers of attorney for use overseas explains the notary's step, and our power of attorney service covers signing.

Which Australian documents will Malta need?

The Maltese notary will usually want proof of the death and of who the heirs are. If the deceased died in Australia, that means the Australian death certificate, and often birth or marriage certificates linking the heirs to the deceased. Each is an Australian public document, so DFAT apostilles it directly. If the deceased also left an Australian will, or the Australian estate has a grant of probate, the notary will tell you whether copies are needed for the Maltese file, and in what form.

What if several heirs live in different countries?

Maltese families are often spread across Malta, Australia, the UK and Canada. Each heir can sign their own power of attorney where they live, before a local notary with an apostille where their country belongs to the Convention, as long as the Maltese notary receives every original in time. Coordinate through the notary so that everyone signs the same final wording, and so the deed can be concluded within the six-month or one-year dates if possible.

What about bank accounts and usufruct?

Where the deceased left only money in Maltese banks, the tax authority's FAQs indicate that no notary is needed for the inheritance itself. The bank will still have its own requirements to release funds to heirs, usually a death certificate, evidence of the heirs such as the will or a testamentary search, and identification. Ask the bank for its list before sending anything. The tax authority's FAQs also note that where someone inherits a usufruct, the right to use and enjoy property for life, often a surviving spouse, the duty is worked out by reference to their age; the Maltese notary will explain how that affects your family.

Before you sign

An illustration

This is an illustration, not a real case. A Maltese-born widower dies in Melbourne, leaving a townhouse in Gozo to his two daughters in Victoria. One daughter orders a testamentary search, which shows a public will made in Malta years earlier and the notary who published it. That notary's successor agrees to act. Both daughters sign powers of attorney before a Melbourne notary, obtain DFAT apostilles, and send them with the apostilled death certificate, so the causa mortis deed is concluded within six months.

Common mistakes to avoid

• Assuming an Australian notary can make the causa mortis deed; it is a Maltese deed.
• Waiting past the one-year mark, which brings interest and may cost exemptions.
• Not searching for a Maltese will before assuming there is none.
• Forgetting the apostille on an Australian notarised power of attorney.
• Heirs signing different versions of the same document.

In short

Inheriting property in Malta from Australia means a Maltese notary drawing up and registering a declaration causa mortis, ideally within six months, and certainly within a year, of the death. Order a testamentary search through the Public Registry to find any Maltese will. Heirs in Australia usually sign a power of attorney before an Australian notary, with a DFAT apostille, and send it to the Maltese notary. See our guide to overseas inheritance documents for the wider picture, and our apostille service for DFAT's step.

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If a Maltese notary has sent you a power of attorney to sign, send us the document, and we will explain each step before you book.