Legal & Fiscal Implications Related To Succession

This session aims to give a practical, joined-up overview of estate planning, cross-border succession and the Maltese tax implications: the legal constraints on distribution (testate vs intestate succession, forced heirship/reserved portions), common planning tools (donations, reservation of usufruct/use/habitation, trusts/foundations considerations), and will formalities; it will then discuss the main mechanics of Regulation (EU) 650/2012 (habitual residence as the principal connecting factor, choice of law by nationality, the European Certificate of Succession, and how third-country nationals may still be affected), before closing with the tax framework for transmissions causa mortis in Malta (including exemptions/reliefs, valuation/timeliness issues and interest, and the downstream capital gains/transfer tax exposure on a later sale).

The Speaker

Notary Clinton Bellizzi holds a Bachelor degree in Sociology and a Doctorate in Laws from the University of Malta. He was awarded the Warrant of Notary Public on the 17th June, 2003 and is also a Commissioner for Oaths.

Notary Clinton Bellizzi's practice is housed at BELLIZZI LEGAL OFFICES, in the heart of Valletta, providing all the essential Notarial services, including authentications and attestations, real estate conveyancing, estate planning and succession, matrimonial agreements and property/business financing.

Notary Clinton Bellizzi also lectured at the University of Malta on Notarial law, title registrations, guarantees and conveyancing as a visiting lecturer and dissertation, term papers and thesis supervisor.

He has participated in a number of international conferences and symposia ranging from European succession regimes to circulation of authentic instruments and represented the Maltese Notariat during meetings of the Council of Notaries of the European Union (CNUE) as President of the Maltese Notarial Council (Kunsill Nutarili ta' Malta).

With a penchant for everything revolving around information technology, data security, data governance and enhanced User Experience, Notary Clinton Bellizzi participated in a number of national initiatives aimed at transposing Notarial services to the digital world, from deed registration to title searches and office management. Collaborations with key academic, professional and administrative entities, led to best practice recommendations in information security for Notaries and drafting of a common policy for digital heritage regulation together with a comprehensive nation-wide data governance strategy to include DLT, electronic identity and AI solutions.