Transfer of inheritance in Lebanon

In brief, the process of transferring inheritance or an estate begins by submitting the necessary declaration to the Ministry of Finance along with the required documents and obtaining a receipt for the submission. This receipt is then attached to the application for obtaining certificate of inheritance from the relevant religious, sectarian, or civil court, depending on the sect to ,which the deceased belonged

After obtaining the certificate of inheritance, a copy is attached to the transfer process file at the Ministry of Finance. The ,ministry then reviews the file and determines the transfer fees after deducting any exemptions granted to the heirs

It is worth noting that if there are assets—such as real estate—located outside the jurisdiction where the file was originally submitted, the financial office in the area where the property is located will be assigned to appraise it. The appraisal will then ,be sent back to the original financial office handling the transfer

Certain documents may be requested depending on the case, for example, a contents certificate from the municipality in the ,case of undivided constructed properties

After the Ministry of Finance determines the transfer fees and the required amounts are paid, the ministry issues transfer ,permits for the inherited assets to the heirs

If the inherited asset is real estate, a deed of transfer is then signed before a notary public, based on which the shares are ,distributed among the heirs according to their inheritance shares

Afterwards, the report, along with the other documents, is registered with the land registry offices, which then issue ownership .deeds in the names of the heirs

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