Malta published the Budget Act for 2021 (Act No. XVIII of 2021) on 16 April 2021. In addition to the measures already reported, the Budget Act includes important amendments to the Duty on Documents and Transfers Act in relation to the exemption from the 2% duty on the transfer of marketable securities as provided in Article 42 of the Duty Act. Under Article 42, an exemption from duty is provi…