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Benefits and other
Exemptions
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No annual registration
fees are payable.
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No death duty is paid
on any asset held under a trust or by any person in respect of his interest
as a beneficiary.
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No stamp duty is paid
in respect of any document concerning a trust.
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No customs duty is paid
on any property held under a trust when imported into Malta.
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Exchange Control does
not apply to any transaction or operation relating to a trust or to any
property held thereunder.
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A flat rate of two hundred
Maltese liri (approx. US$550) per annum is chargeable on the aggregate
income of a trust and on any income of the beneficiary.
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Trusts in Malta
