The Maltese Official Gazette Dec. 26 published Legal Notice No. 305/2025, amending the tax exemption order under Article 23 of the Documents and Transfer Duties Act. The notice introduces measures: 1) setting an Oct. 28 sunset date for specific stamp duty exemptions for first-time property buyers; 2) beginning Oct. 28, establishing a new first-time homebuyers’ exemption from stamp duties for the first 200,000 euros (US$235,244) of value; 3) requiring notaries to include a declaration in the deed confirming the first-time homebuyer’s eligibility and highlighting the importance of truthful statements; 4) requiring buyers to submit supporting evidence, while disregarding prior minor ...