Declarant Obligations
Estate and Will Declaration
Declaration Form
The declaration form must be completed according to the components of the estate.
Documents to Be Attached to the Declaration
- Death certificate.
- Family civil-status record showing the deceased person's name as struck off.
- Certificate from the mukhtar confirming the death and naming the heirs.
- Copy of the title deeds or property certificates for real estate owned by the deceased.
- Copies of ownership documents for boats, cars, and other vehicles or machinery.
- Copies of documents proving the deceased person's ownership of financial securities, shares, or similar assets.
Gift Declaration
- Copy of the gift agreement.
- Copy of the title deed or property certificate.
- Decision of the competent higher authority accepting the gift where the gift is made to a municipality or public administration.
Life Insurance Contract Declaration
- Death certificate.
- Family civil-status record.
- Life insurance document.
Documents Required to Settle Duties on Estates, Gifts, or Wills
- Copy of the inheritance determination judgment addressed to the Ministry of Finance.
- Or a copy of the will as executed by the competent court.
For Real Property
- Municipal certificate describing the contents of the property, or a certificate from the mukhtar in villages without a municipality.
- Statement of the property's area.
- Site plan for the property.
- Lease agreements registered with the municipality.
For Shares and Equity Interests
- Financial results for the two years preceding the death.
- Reports of the statutory auditor for the two preceding years.
- Stock-exchange prices, where available.
Declaration Deadlines
- Deadline for filing the declaration: 90 days from the date of death of the deceased or from the date of the gift agreement.
- Deadline for submitting the inheritance determination and remaining documents: 6 months from the date of death of the deceased or from the date of the gift agreement.
- For deaths occurring outside Lebanon, the deadline may be extended to one year from the date of death.
- Deadline for filing a life-insurance contract declaration: one month from the date on which the beneficiary receives the insurance company's letter.
Note: The deadlines for submitting the declaration or supporting documents do not apply to heirs in respect of an estate that is the subject of a judicial dispute until the date on which a final judgment is issued in that dispute.
Penalties
Failure to comply with the deadlines stated above exposes the person liable for transfer duty to the following penalties:
- Penalty for late filing of the declaration: 3% per month of the duty due, with any fraction of a month treated as a full month. The penalty may not exceed 50% of the duty due. The minimum penalty is LBP 100,000.
- Penalty for late submission of documents: 2% per month of the duty due, with any fraction of a month treated as a full month. The penalty may not exceed 50% of the duty due. The minimum penalty is LBP 100,000.