Cap. 364 Art. 33Declaration of transfers causa mortis.

(1) It shall be the duty of every person to whom immovable property is transferred (hereinafter in this causa mortis, article referred to as "transferee causa mortis") to make a declaration of such transfer by means of a public deed within such term as may be prescribed.

(2) The public deed referred to in sub-article (1) (hereinafter referred to as "declaration") shall contain:

(a) such particulars as may be prescribed in respect of the transferee and of the person from whom causa mortis the transfer causa mortis originates;

(b) the date and place of death of the person from whom such transfer originates; causa mortis

(c) such particulars as may be prescribed of all the immovable property or rights thereon transferred to the transferee causa mortis; and

(d) such details as may be prescribed of the manner in which the property devolved on the transferee causa mortis.

(3) The declaration shall also contain a statement by the transferee of the true value of each property or share causa mortis therein transferred to him, and the provisions of article 11 shall apply in relation to such statement.

(4) Article 50 of the Notarial Profession and Notarial Archives

Act shall apply to a declaration referred to in this article as if such declaration were any of the acts referred to in article 50(1).

(5) Heirs or legatees who do not intend to declare or who have not yet declared their intention to accept the inheritance or the legacy may nonetheless make the declaration referred to in sub-article (1), but such declaration shall not of itself be evidence of his acceptance of the inheritance or of the legacy.

(6) Tutors or curators of heirs and legatees, curators of vacant inheritances and testamentary executors and trustees shall be responsible to make the declaration referred to in sub-article (1) in like manner as the transferee If in any particular case causa mortis. there is more than one tutor, curator or executor, they shall be jointly and severally responsible for compliance with such obligation.

(7) Where the opening of a succession takes place in consequence of the long absence of any person from Malta, a transfer causa mortis shall be deemed to have taken place on the date when a judgment given by a court declaring that the person is presumed to be dead becomes a If no such judgment is res judicata. given, the said transfer causa mortis shall be deemed to have taken place on the date of the court order granting the absolute possession of the property of the absent person and the absolute exercise of the rights depending on his death.