Which law governs the succession of a Franco-Lebanese person with property in Lebanon and in France?

Key facts#

Lebanese starting point

Succession follows the deceased's religious community^[1,2]

Non-Muslim estates

Governed by the Law of 23 June 1959^[1,2,4]

Foreign element

May be affected by the Law of 18 June 1929^[1] and by conflict-of-laws rules, according to Kallas Law Firm

Where the estate opens

the deceased's last domicile^[3], according to Mattar Law Firm

A will made in France

Enforced in Lebanon only after exequatur from a Lebanese court of appeal^[2]

Protected heirs (non-Muslims)

descendants, parents and spouse^[1,2,5]

Lebanese inheritance tax

Due on all assets in Lebanon, whatever the deceased's nationality^[2,6]

France-Lebanon convention

Not covered by any source we found

What heirs abroad do first#

1. 1
   Identify each Lebanese property on paper. Ask the lawyer for each property's plot number and real estate district, and the section number for an apartment, as shown on the deceased's title deed. Then ask for a recent Land Registry extract for every plot, so you can match each one to the right property. The extract shows the owner, mortgages and restrictions^[8,9]. Shares are written out of 2,400 shares^[10,11,12], so check the deceased's fraction. Here is how to get a Land Registry extract.
2. 2
   Register the death in Lebanon. For a death abroad, the death certificate goes through the Lebanese embassy or consulate, then the Ministry of Foreign Affairs, then the Ministry of Interior. Kallas puts this at about two months^[13].
3. 3
   File the estate declaration. Heirs file it with the Ministry of Finance within 90 days of the death^[6,13,14]. If you were abroad at the death, Kallas says you can ask for an extension of up to one year^[1,13]. It is not automatic, and deaths abroad are handled by the Beirut transfer-fee department.
4. 4
   Get advice in both countries before the court step. Ask the French notaire and a Lebanese lawyer which law governs the Lebanese property, whether any will is valid in both countries, and whether the Lebanese reserve rules apply.
5. 5
   Obtain the Probate Decision (hasr irth). No property can be transferred to heirs until it exists^[1,2,13]. No source we found gives the cost or time to obtain it; ask the Lebanese lawyer handling the file. For non-Muslims, PBL says it is issued by a single judge of the first-instance court of the last residence^[2,3]. For other communities, see which court issues the hasr irth.
6. 6
   Act through a power of attorney. Kallas says heirs can name a lawyer or relative in Lebanon to cover the declaration, the Probate Decision, the tax and the transfer or sale, and that selling needs an express special mandate^[1]. You sign at a Lebanese mission, or before a French notary, then have it authenticated by the French authorities and legalised by the Lebanese embassy or consulate^{[15,16,17,18]}. An apostille will not do, because Lebanon is not a member of the Apostille Convention^[19]. See acting for heirs from abroad.
7. 7
   Clear the tax, then register. Notaries and the registry will not act on the estate before the Ministry of Finance authorises it^[13]. Kallas says the authorisation is issued only after the tax is paid, or security is given for twice its maximum amount. The transfer is made at the Land Registry office of the property's location^[2,13], with the Probate Decision, the clearance, the title deeds and a notarised transfer deed. No source we found gives a registry or notary fee, or a timeline, for this transfer; ask the lawyer or the notary for a written estimate.

It depends on#

• The deceased's religious community. It decides who inherits and in what shares in Lebanon^[1,2]. The religious court or a lawyer can confirm which rules apply.
• The last domicile. According to Mattar, the estate opens at the deceased's last domicile^[3]. Whether that was in France or Lebanon may matter, so ask a lawyer qualified in both systems.
• Whether there is a will, and where it was made. According to PBL, a French will needs Lebanese exequatur and can be refused if it breaches the reserve^[2]. Ask the French notaire and a Lebanese lawyer.
• The heirs' nationality. Two law firms say non-Lebanese heirs inherit on a reciprocity basis with their own law^[3,5]. Ask the French notaire what French law allows.
• Where the deceased lived for tax. Kallas says Lebanese tax can reach assets abroad of a Lebanon resident, and PBL says treaties may make exceptions^[2,6]. Ask the Ministry of Finance and a French tax adviser.

Common questions#