Legal Notice 158 of 2026 amended Rules 11(3) and 12(5) of the Duty on Documents and Transfers Rules (S.L. 364.06) to provide that, where applicable, a Perit's valuation of immovable property must be accompanied by a Land Registry-issued site plan, duly marked, signed and stamped by a Perit. The Legal Notice also standardises terminology by replacing the references to "architect" and "Perit arkitett" with the term "Perit" throughout both the Maltese and English versions of the legislation.
Following the amendment, the Malta Tax and Customs Administration (MTCA) clarified that the additional documentation requirement applies to affected transactions submitted for the processing from 1 September 2026.
Importantly, the requirement does not apply to every transfer of shares in a Maltese company. Rather, it becomes relevant where the valuation provisions under Rules 11 or 12 require immovable property to be taken into account when determining the real value of the company or its shares.
Whilst the amendment does not introduce any new duty rates, it adds an additional compliance step to the valuation process. Professionals involved in share transfer transactions should therefore assess at an early stage whether a Perit's valuation is required and, where applicable, ensure that the corresponding Land Registry site plan is obtained and submitted together with the valuation documentation.
