I sold an apartment I had in Safi, Malta back in 2015. At the time of property transfer the tax office issued me with several amounts to pay before the property disposal could take place – apparently outstanding from a short period of employment in Malta back in 2010.

There were three amounts: first, the overdue tax. Although I had no knowledge of this outstanding amount, I accept that these are due taxes and willingly accept that they have to be paid. Second, there was a fine for not returning a tax declaration that had been sent to me, and the third amount was interest at 8.25 per cent per annum on the outstanding amounts.

I wrote to the Malta Tax Office to appeal both the fine and the interest on the grounds that I did not at any time receive a tax return and – perhaps more importantly – I had not at any time received any communication from the Tax Office.

In my letter I also questioned the Tax Office that had I not sold the apartment in 2015 I would have been unaware of these outstanding amounts, and the interest they were accumulating, so how long were the Tax Office willing to silently ‘let this run’ at 8.25 per cent per annum?

Months later, I received a reply from the Tax Office with a one-liner: “I regret to inform that your request cannot be acceded to” which – although I accept – does not answer the basic question I was asking, namely how long would they have let this debt accumulate.

With an eight per cent Transfer Tax imposed on property transfers in Malta, and such unethical practices at the Tax Office, the view I now communicate on buying a property in Malta is perhaps understandably very negative.