{"id":6110,"date":"2024-12-24T10:24:47","date_gmt":"2024-12-24T09:24:47","guid":{"rendered":"https:\/\/expatax.mt\/?p=6110"},"modified":"2026-07-06T08:59:12","modified_gmt":"2026-07-06T06:59:12","slug":"arveafgift-pa-malta-hvad-du-bor-vide","status":"publish","type":"post","link":"https:\/\/expatax.mt\/da\/inheritance-tax-in-malta-what-you-should-know\/","title":{"rendered":"Arveafgift p\u00e5 Malta: Hvad du b\u00f8r vide"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Inheritance laws differ significantly from one country to another, and if you own assets in Malta or expect to inherit property here, understanding the local rules can save your family time, money, and unnecessary stress.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One of Malta&#8217;s biggest advantages is that it does <strong>ikke<\/strong> impose an inheritance tax. However, that doesn&#8217;t mean inheriting assets is always completely free of costs or legal formalities.<\/p>\n\n\n\n<h2 id=\"no-inheritance-tax-in-malta\" class=\"wp-block-heading\">Ingen arveafgift p\u00e5 Malta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike many European countries, Malta does not charge inheritance tax, estate tax, or succession tax on assets transferred after a person&#8217;s death. This means beneficiaries do not pay tax simply because they inherit money, property, or other assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, this is often misunderstood. Although there is no inheritance tax, certain inherited assets may still be subject to <strong>Afgift p\u00e5 dokumenter og overf\u00f8rsler<\/strong>, commonly referred to as <strong>causa mortis duty<\/strong>, together with notarial and registration costs.<\/p>\n\n\n\n<h2 id=\"duty-on-documents-and-transfers\" class=\"wp-block-heading\">Afgift p\u00e5 dokumenter og overf\u00f8rsler<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Selv om der ikke er nogen arveafgift, p\u00e5l\u00e6gger Malta en afgift p\u00e5 dokumenter og overf\u00f8rsler. Denne afgift g\u00e6lder for visse typer af aktiver, f.eks:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-shadow is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>Fast ejendom beliggende i Malta<\/li>\n\n\n\n<li>Aktier i maltesiske virksomheder<\/li>\n<\/ol>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Satsen for denne afgift varierer afh\u00e6ngigt af de specifikke omst\u00e6ndigheder, men beregnes typisk som en procentdel af boets samlede v\u00e6rdi. For yderligere hj\u00e6lp i denne sag er du velkommen til at <a href=\"https:\/\/expatax.mt\/da\/kontaktformular\/\">r\u00e5df\u00f8r dig med vores eksperter p\u00e5 Malta<\/a> for at se, hvordan dette kan g\u00e6lde for din situation.<\/p>\n\n\n\n<h2 id=\"inheriting-immovable-property-in-malta\" class=\"wp-block-heading\">At arve fast ejendom p\u00e5 Malta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Inheriting immovable property in Malta involves more than simply becoming the new owner. Although Malta does not charge inheritance tax, the transfer of property must still go through a formal legal process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In many cases, a Duty on Documents and <a href=\"https:\/\/mtca.gov.mt\/personal-tax\/inheritance\/DeclarationCausaMortis\" data-type=\"link\" data-id=\"https:\/\/mtca.gov.mt\/personal-tax\/inheritance\/DeclarationCausaMortis\" rel=\"nofollow noopener\" target=\"_blank\">Transfers (causa mortis duty)<\/a> may be payable before ownership can be registered. The amount depends on the value of the property and the circumstances of the inheritance, and certain exemptions or reduced rates may apply in specific situations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The transfer itself is carried out by a Maltese notary, who prepares the necessary documentation and registers the change of ownership with the relevant authorities. Once this process is completed, the property is officially recorded in the heirs&#8217; names, giving them full legal ownership.<\/p>\n\n\n\n<h2 id=\"maltese-succession-law-intestate-and-testate-scenarios\" class=\"wp-block-heading\">Maltesisk arveret: Intestat og testamentariske scenarier<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-shadow is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/legislation.mt\/eli\/cap\/308\/eng\/pdf\" data-type=\"link\" data-id=\"https:\/\/legislation.mt\/eli\/cap\/308\/eng\/pdf\" rel=\"nofollow noopener\" target=\"_blank\">Inheritance in Malta is governed by the Maltese Civil Code<\/a>som beskriver, hvordan boet fordeles, afh\u00e6ngigt af om den afd\u00f8de har efterladt sig et testamente eller ej (intestatarv).<\/p>\n<\/div>\n\n\n\n<h3 id=\"1-testate-succession\" class=\"wp-block-heading\">1. <strong>Testamentarisk arv<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Hvis den afd\u00f8de efterlod sig et gyldigt testamente, fordeles aktiverne i henhold til afd\u00f8des \u00f8nsker, som beskrevet i testamentet. Maltesisk lov respekterer generelt testatorens \u00f8nsker, forudsat at testamentet overholder de juridiske krav.<\/p>\n\n\n\n<h3 id=\"2-intestate-succession\" class=\"wp-block-heading\">2. <strong>Intestatarv<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Hvis der ikke er noget testamente, fordeles boet i henhold til den maltesiske lovgivning om intestatarv. Disse love prioriterer n\u00e6re sl\u00e6gtninge, som f.eks:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-shadow is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>\u00c6gtef\u00e6lle<\/li>\n\n\n\n<li>B\u00f8rn<\/li>\n\n\n\n<li>For\u00e6ldre<\/li>\n\n\n\n<li>S\u00f8skende<\/li>\n<\/ol>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Den specifikke opdeling afh\u00e6nger af de efterladtes forhold. Hvis den afd\u00f8de f.eks. efterlader sig en \u00e6gtef\u00e6lle og b\u00f8rn, deles boet mellem dem. Hvis der ikke er nogen n\u00e6rmeste familiemedlemmer, kan arven g\u00e5 til fjernere sl\u00e6gtninge eller i sj\u00e6ldne tilf\u00e6lde til staten.<\/p>\n\n\n\n<h2 id=\"inheriting-assets-from-abroad\" class=\"wp-block-heading\">At arve aktiver fra udlandet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For personer, der arver aktiver i Malta, men er bosiddende i udlandet, er det vigtigt at navigere i potentielle gr\u00e6nseoverskridende konsekvenser. Mens Maltas arveregler er enkle, kan udenlandske jurisdiktioner p\u00e5l\u00e6gge skatter eller rapporteringsforpligtelser p\u00e5 arvede aktiver.<\/p>\n\n\n\n<h2 id=\"legal-and-administrative-steps\" class=\"wp-block-heading\">Juridiske og administrative skridt<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e5ndtering af arv i Malta involverer flere administrative trin, som kan omfatte:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Indhentning af en d\u00f8dsattest for den afd\u00f8de.<\/li>\n\n\n\n<li>Identifikation af de retm\u00e6ssige arvinger og deres respektive andele.<\/li>\n\n\n\n<li>Registrering af overdragelse af ejendomsret til fast ejendom og andre aktiver.<\/li>\n\n\n\n<li>Betale eventuelle g\u00e6ldende afgifter eller gebyrer.<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-shadow is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\">Det er v\u00e6rd at bem\u00e6rke, at processen kan blive kompleks, is\u00e6r n\u00e5r flere arvinger er involveret, eller n\u00e5r boet omfatter internationale aktiver. <\/p>\n<\/div>\n\n\n\n<h2 id=\"practical-considerations-for-expats-and-non-residents\" class=\"wp-block-heading\">Praktiske overvejelser for udstationerede og ikke-bosiddende<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many people assume their family will automatically inherit everything without difficulty. In reality, not having a will can create delays and uncertainty, particularly for international families.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For expats who own property or other assets in Malta, preparing a Maltese will can often make the administration of the estate much simpler. It also helps ensure that your wishes are clearly documented while taking Maltese succession rules into account. Where assets are spread across several countries, professional estate planning can also help avoid unnecessary complications for your heirs.<\/p>\n\n\n\n<h2 id=\"why-professional-advice-matters\" class=\"wp-block-heading\">Hvorfor professionel r\u00e5dgivning er vigtig<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Selv om Maltas manglende arveafgift kan forenkle arvesager, kr\u00e6ver det omhyggelig opm\u00e6rksomhed at navigere i afgiften p\u00e5 dokumenter, ejendomsoverdragelser og kompleksiteten p\u00e5 tv\u00e6rs af landegr\u00e6nser. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulting with a <a href=\"https:\/\/expatax.mt\/da\/juridisk-og-opholdsmaessig-service\/\" data-type=\"link\" data-id=\"https:\/\/expatax.mt\/legal-and-residency-service\/\">Maltese lawyer or tax advisor<\/a> can provide clarity on:<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>Udarbejdelse eller fortolkning af testamenter<\/li>\n\n\n\n<li>Beregning af told og afgifter<\/li>\n\n\n\n<li>Sikre overholdelse af lokal lovgivning<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"final-thoughts\">Whether you are planning your own estate or dealing with the inheritance of a loved one, understanding the rules in advance can make the process considerably smoother. If you require professional assistance with inheritance matters in Malta, <a href=\"https:\/\/expatax.mt\/da\/\" data-type=\"link\" data-id=\"www.expatax.mt\">Expatax<\/a> works with experienced legal and tax professionals who can guide you through the process.<\/p>\n\n\n\n<div class=\"wp-block-group alignfull has-orange-background-color has-text-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"color:#000000\">\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\" style=\"line-height:.9\"><strong>KOM I KONTAKT MED OS<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"schedule-a-visit\" style=\"font-size:38px;line-height:1.15\"><span id=\"schedule-a-consultation\"><a href=\"https:\/\/expatax.mt\/da\/book-a-consultation\/\" data-type=\"link\" data-id=\"https:\/\/expatax.mt\/book-a-consultation\/\"><strong>Planl\u00e6g en <\/strong>Konsultation<\/a><\/span><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-7d812b4c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/expatax.mt\/da\/kontaktformular\/\" style=\"border-radius:50px;color:#ffffff;background-color:#000000\">Kontakt os<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"Malta har ingen arveafgift, men der kan p\u00e5l\u00e6gges stempelafgift p\u00e5 op til 5% p\u00e5 arvet ejendom eller aktier. Uanset om du efterlader dig et testamente eller ej, definerer maltesisk lov klart, hvordan dine aktiver skal fordeles.","protected":false},"author":5,"featured_media":6112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_appearance_masonry":"","csco_page_load_nextpost":"","csco_post_subtitle":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"footnotes":""},"categories":[5],"tags":[130],"class_list":["post-6110","post","type-post","status-publish","format-standard","has-post-thumbnail","category-taxes","tag-featured","cs-entry","cs-video-wrap"],"_links":{"self":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts\/6110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/comments?post=6110"}],"version-history":[{"count":8,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts\/6110\/revisions"}],"predecessor-version":[{"id":13370,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts\/6110\/revisions\/13370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/media\/6112"}],"wp:attachment":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/media?parent=6110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/categories?post=6110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/tags?post=6110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}