Inheritance in Lebanon follows a structured process designed to protect both heirs and the state. From issuing a death certificate to declaring the estate, paying inheritance transfer tax, and completing property transfers, each stage must be handled carefully. This step-by-step guide explains the legal and financial requirements heirs must follow to ensure they can lawfully claim their shares while meeting all state obligations.
Main Steps:
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Issue a Death Certificate – Without this document, no file can move forward.
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Remove the Deceased from Civil Records – This is done through the Civil Status Office.
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Obtain the Inheritance Certificate (Hasr Irth) – Listing heirs and their shares.
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Declare the Estate – Within 90 days, heirs must declare all assets to the Ministry of Finance, with supporting documents such as property deeds, bank statements, and vehicle registrations.
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Tax Assessment – The estate is appraised by financial controllers to calculate the inheritance transfer tax (Rasm al-Intiqal).
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Tax Clearance – Heirs must pay all outstanding taxes (income tax, property tax, inheritance tax).
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Property Transfer – With a notary’s deed and tax clearance, property ownership is officially transferred to heirs in the Land Registry.
Conclusion: Lebanese inheritance procedures involve both legal (courts and registries) and financial (Ministry of Finance) steps. Completing them ensures heirs legally receive their shares while the state collects its dues.
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