Capital Gains Tax & Stamp Duty on Immovable Property

This session offers a comprehensive and practice‑oriented examination of the tax implications arising from transfers of immovable property, with specific focus on the operation of Capital Gains Tax (CGT), Property Transfers Tax (PTT) and Stamp Duty within the applicable legislative framework.

Participants will explore the core principles governing the taxation of immovable property transfers, including the key features of the PTT regime and the fundamental CGT concepts relevant to such transactions. The session will cover applicable exemptions, the computation of taxable gains, and the special rules that apply to transfers involving related parties or group structures. Particular attention will be given to timing considerations, anti‑avoidance provisions, and recurrent practical challenges observed in professional practice.

The lecture will then shift to a structured analysis of Stamp Duty as it applies to immovable property transactions. This segment will examine the statutory scope of dutiable documents, valuation methodologies, applicable duty rates, and available exemptions and reliefs. The discussion will also address the administrative and compliance aspects of stamp duty, including filing obligations, payment procedures, and documentary requirements.

By combining legislative interpretation with applied scenarios, the session aims to equip participants with an enhanced understanding of the tax consequences associated with immovable property transfers and the ability to effectively navigate both direct and transactional tax consideration valuation rules, applicable rates, exemptions and reliefs, as well as the practicalities of filing, payment, and administrative compliance.

The Speaker

Dr Melanie Ciappara is a tax lawyer specializing in corporate and international tax advisory. In her role as Tax Advisory Leader at AE Business Advisors, she advises on complex group structures, cross-border tax planning, and compliance strategies. With extensive experience in both direct tax advisory and compliance settings, Melanie brings practical insights and real-world examples to help professionals navigate the intricacies of direct taxation.