"Inter Vivos" Transfer of Maltese property, audit.

The Malta National Audit Office (NAO) has yesterday, March 01, 2010 published a performance audit titled: Inter Vivos Transfer of Property.

An Inter Vivos transfer of property is by definition an agreement between living persons, and not by a gift through a will.

The report analyses the validation and the collection of revenue due in respect of Inter Vivos Transfer of Property here in Malta. Conclusions presented in the report are based on data up to December 2008 and also outline actions and initiatives taken, or which are under the consideration, by the Capital Transfers Duty Department (CTDD).

The full report can be downloaded here.

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