Malta has published Legal Notice No. 324 of 2021, which includes amendments for the extension of the reduced stamp duty rate from 5% to 1.5% on the first EUR 400,000 of property value in the case of property transfers provided that the transfer is made before 1 January 2022 (extended from 1 August 2021). Further, the reduced rate may apply where a notice of a promise of sale is given to the Commissioner for Revenue before 1 January 2022 (extended from 1 August 2021) provided that the transfe…