By Lebanese law, heirs must declare the deceased’s estate to the Ministry of Finance within 90 days of death.
Important Notes:
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Late filing penalty: 3% of the due tax for every month of delay.
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Required documents include:
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Death certificate.
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Inheritance Certificate.
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Family extracts of heirs.
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Property deeds.
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Vehicle registrations.
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Bank statements.
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Financial instruments (stocks, bonds).
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Any sales contracts executed by the deceased in the two years prior to death.
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If the death occurred abroad, the declaration is submitted to the Beirut Transfer Tax Office, which may extend the deadline up to one year.
Conclusion: Estate declaration is essentially a complete inventory of the deceased’s assets, forming the basis for tax calculation and transfer procedures.
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