| Scheme Title | Certificate for Tax Exemption on transfer Causa Mortis of Agricultural Land |
|---|---|
| Eligibility | The agricultural land is currently being leased to third parties in accordance with the provisions of the Agricultural Leases (Reletting) Act (Cap.199 of the Laws of Malta), or The applicant/s falls under any of the categories defining a professional farmer as defined by the Ministry responsible for Agriculture. The testator from whom the applicant is inheriting the agricultural land passed away after 1st January 2024 |
| Overview | An application form is to be submitted by the heirs to acquire a certificate from the competent authority responsible for the implementation of agricultural land reform in order to be exempt on the transfer causa mortis of agricultural land which is being leased to third parties in accordance with Cap. 199 of the Laws of Malta or one of the heirs falls under any of the categories defining a professional farmer as defined by the Ministry responsible for Agriculture. |
| Type of aid | Certificate for Tax Exemption on Causa Mortis |
| Eligible Costs | Eligible beneficiaries will receive a tax exemption on Causa Mortis |
| Application deadline | Not applicable |
| Additional information | https://www.servizz.gov.mt/en/Pages/Environment_-Energy_-Agriculture-and-Fisheries/Agriculture/Agriculture/WEB-04111/default.aspx All applications must be duly completed and correctly submitted with the necessary supporting documentation. |
| Supporting Documentation |
