June 27, 2022
Probate, Inheritance, and Asset Transfer in Lebanon: Procedure and Inheritance Tax (2026)
The following is a practical summary of the procedure for issuing a Probate Decision in Lebanon, declaring the estate, and completing the asset-transfer (inheritance-tax) transactions before the Ministry of Finance (MOF) — whether for the heirs of a Lebanese citizen or of a foreign national residing in Lebanon or abroad. One caution before the details: Lebanese inheritance-tax figures have been recalibrated four times in as many years — by the 2022 and 2024 budget laws, Decree 56 of 11 March 2025,...
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