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Inheritance Tax in Lebanon (Rasm al-Intiqal): Rates, Exemptions, and How to Calculate It

Inheritance tax in Lebanon, the transfer fee (رسم الانتقال), is a progressive tax charged on each heir's individual share, not on the estate as a whole. As of 2026 the rate runs from 3% for a surviving spouse or child up to 45% for an unrelated beneficiary, and it is applied only to the part of a share above a per-heir exemption (LBP 2.4 billion for close family). This guide gives the current exemptions, the full rate schedule by class...

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Inheritance Law in Lebanon: A Guide for Heirs and Families Abroad

This guide explains how inheritance works in Lebanon: the two systems that govern who inherits, the protected shares the law reserves for close relatives, and the two practical steps every estate must go through, namely the certificate of inheritance and the estate transfer tax. It is written for heirs and families abroad who need to settle an estate in Lebanon from a distance. It is an orientation guide and does not replace legal advice on the particular estate. One Country, Two...

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La représentation commerciale et la distribution exclusive au Liban : ce qui a changé après la loi sur la concurrence de 2022

La représentation commerciale au Liban est régie par le décret-loi n° 34 du 5 août 1967, qui définit le représentant commercial et le distributeur exclusif, fixe la forme du contrat et la clause d'exclusivité, consacre l'indépendance du représentant et prévoit l'indemnité due en cas de rupture. La loi sur la concurrence n° 281 du 15 mars 2022 a ensuite apporté une modification substantielle à ce régime : la clause d'exclusivité n'est plus opposable aux tiers, même enregistrée, les importations parallèles...

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Commercial Representation and Exclusive Agency in Lebanon: What Changed After the 2022 Competition Law

Commercial representation in Lebanon is governed by Legislative Decree No. 34 of 5 August 1967, which defines the commercial representative and the sole distributor, sets the form of the contract and the exclusivity clause, affirms the representative's independence, and provides the indemnity owed on termination. Competition Law No. 281 of 15 March 2022 then made a material change to this regime: an exclusivity clause no longer binds third parties even when registered, parallel imports are now lawful, and the old...

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التمثيل التجاري والوكالة الحصرية في لبنان: ماذا تغيّر بعد قانون المنافسة 281/2022؟

يُنظّم المرسوم الاشتراعي رقم 34 تاريخ 5/8/1967 عقد التمثيل التجاري في لبنان: تعريف الممثّل التجاري والموزّع الوحيد، شكل العقد وبند حصر التمثيل، استقلالية الممثّل، والتعويض عند فسخ العقد. وقد أدخل قانون المنافسة رقم 281 تاريخ 15/3/2022 تعديلاً جوهرياً على هذا النظام: لم يَعُد بند حصر التمثيل نافذاً بحقّ الأشخاص الثالثين ولو سُجِّل، وتحرّر الاستيراد الموازي، وأُلغيت آلية المنع الجمركي القديمة. هذا الدليل يَعرض النظام كما هو نافذ اليوم، ويُبيّن بوضوح ما الذي بقي وما الذي تغيّر. النسخة الإنجليزية: Commercial Representation and...

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