The Maltese Official Gazette Dec. 26 published Legal Notice No. 306/2025, on the Reduced Transfer Tax Rate Rules, 2025, under the Documents and Transfer Duties Act. The notice includes measures: 1) applying different rules to transfers of a deceased person’s residence to one or more persons living at the residence that occur on or after Oct. 28, including transfers where the recipient lives at the residence but the deceased person didn’t; 2) introducing a reduced tax rate of 3.50 euros (US$4.12) per 100 euros (US$117.80) for the portion of a dwelling’s value between 35,000 euros (US$41,215) and 400,000 euros (US$471,032), ...