New Rule Extends 1.5% duty relief to certain Family Business Transfers causa mortis

LN 250 of 2026 has revised the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (SL 364.15), extending the reduced rate of duty to transfers causa mortis of qualifying assets where it can be proved that there existed a genuine intention of the deceased to make a qualifying donation prior to death.