Usually notaries advise their clients that it is best to publish the deed of declaration Causa Mortis within a year from the death of the decujus.
Amongst other things such as the 8% interest rate that accumulate upon the tax due, this advice is most of the time given for tax purposes. In fact, article 35 (2) of Chapter 364 of the Laws of Malta states that NO TAX SHALL BE DUE if all the below are satisfied:
a) Causa Mortis consists of a habitual residence or of a real right on that habitual residence;
b) The property is transferred from the deceased to his/her descendants in the direct line;
c) The said property was the ordinary residence of the deceased for an uniterrupted period of 3 years before the transfer; and
d) Deed of declaration Causa Mortis is done within a year from the death of the decujus.
Regards,
Notary Dr. Clara Farrugia Grixti
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