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The following operations are exempt from capital gains tax:
* Cpital gains and dividends from a participation holding.
- Transfer of assets among companies that are part of the same group.
- Transfer of shares in a Maltese company by foreign residents (on condition that the Maltese company does not hold real estate in Malta).
- Transfer of shares registered for trading on the Maltese Stock Exchange.
- For non residents, capital gain from disposal of collective investment units.
- Transfer to public institutions.
- Sale of realestate owned by an individual for 3 years minimum.
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