What documents do I need for a hasr irth and the estate declaration in Lebanon?
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Short answer
It depends on the stage, and the lists published by law firms differ. According to Kallas Law Firm, the Probate Decision needs the death certificate, the deceased's family extract with the name struck off, the heirs' family extracts, the mukhtar's statement of heirs and the Finance Ministry's declaration licence[1,2,3]. That is why the Ministry declaration comes first[1,2].
Also asked as: “Documents for hasr irth in Lebanon” · “What papers do heirs need for the Ministry of Finance inheritance declaration?” · “Hasr al-irth required documents” · “Estate declaration documents Lebanon”
The document lists come from law firms, and they do not match. We found no official Ministry of Finance declaration form or published checklist. This page covers what was published up to 17 October 2026.
Key facts
Two files, in a fixed order
You are dealing with two separate files. One is the estate declaration to the Ministry of Finance. The other is the hasr irth (Probate Decision), the court decision that names the heirs and their shares. Until the Probate Decision exists, no property, bank account or shareholding can be moved into the heirs' names[1,2,3].
The Ministry file comes first. The preliminary declaration produces a licence, and the court asks for that licence. The heirs then complete the Ministry file within six months of the death[2,4][1,2]. The preliminary declaration itself goes to the competent financial department of the Ministry of Finance within 90 days of the death[2,4,5]. Kallas says deaths abroad are handled by the Beirut transfer-fee department.
What goes into the Finance Ministry file
According to Kallas Law Firm, the first declaration is filed on the Ministry's form with these papers[2]:
- the death certificate and any will;
- the deceased's family extract with the name struck off, and each heir's family extract;
- the mukhtar's statement of heirs;
- real-estate certificates and vehicle papers;
- statements of securities and shares, and bank statements at the date of death;
- a copy of any sale contract between the deceased and an heir in the two years before death.
The real-estate certificates are Land Registry extracts (ifadeh aqariyeh). An extract shows the owner, charges, mortgages and restrictions on the plot[8,9]. You need one for each plot or apartment the deceased owned. Our sources do not say exactly which details the Land Registry needs to issue each one, so bring the deceased's title deed if you have it and ask the Land Registry office for the plot number, real estate district and, for an apartment, the section. Here is how to get a Land Registry extract and what it costs.
Kallas lists more papers for the file completed within six months[2]:
- the Probate Decision and any will;
- for unbuilt land: an area statement, a location map and a municipal contents certificate;
- for apartments: an area statement, a municipal certificate and built-property-tax clearance;
- company share documents, bank statements, vehicle papers, treasury bonds and debt documents.
In April 2025 Annahar reported on a memo from the Finance Minister. Under it, heirs may add a valuation by a real estate expert accredited by Banque du Liban within the six months, so the estate can be settled without waiting for the tax unit's own valuation. The heirs and the expert carry full civil and criminal responsibility for that valuation[4]. The report does not say whether the Ministry must accept the valuation, or what the expert charges.
What the court asks for: two lists
Kallas gives five documents for the Probate Decision: the death certificate, the deceased's family civil-status extract with the name struck off, the heirs' family extracts, the mukhtar's statement of heirs and the Ministry of Finance declaration licence. PBL Law Group (2025) gives a different list: a family record extract, the death certificate, an inheritance declaration statement, a copy of the deceased's identity card, and a financial and rights declaration form listing all assets[1,2,3].
Bring everything on both lists. Before you file, ask the registry of the court that will issue the decision which list it applies. That court depends on the deceased's community; see which court issues the hasr irth.
Papers from abroad
If the death happened abroad, the hospital death certificate first has to be recorded in Lebanon. Kallas says it goes through the Lebanese embassy or consulate, then the Ministry of Foreign Affairs, then the Ministry of Interior, which strikes the name from the civil-status records. The whole chain takes about two months[2]. Until that is done there is no struck-off family extract, and without it you cannot file the declaration or apply for the Probate Decision.
Kallas says documents issued abroad generally pass through the Lebanese mission, then the Ministry of Foreign Affairs[1,6] before they can be used in Lebanon. An apostille does not replace this, because Lebanon is not a member of the Apostille Convention[7]. We found no published rule on translating foreign documents for the declaration, and no source gives the Arabic names of every document. Ask the Ministry of Finance transfer-fee department, or the lawyer handling the file, before you have anything translated.
How to put the files together, step by step
- Get the death recorded in Lebanon. For a death abroad, take the hospital death certificate to the Lebanese embassy or consulate. From there it goes to the Ministry of Foreign Affairs and the Ministry of Interior, which strikes the name from the civil-status records[2].
- Ask for the family extracts. You need the deceased's family civil-status extract with the name struck off, plus each heir's family extract[2]. Our sources do not say which office issues them. A mukhtar or a Lebanese lawyer can tell you where to ask.
- Collect the asset papers. Get a Land Registry extract for each property, plus vehicle papers, share statements and bank statements at the date of death[2]. Read each extract for mortgages and restrictions before you file.
- Complete the Ministry file. Within the six months, add the Probate Decision and the area statements, maps, municipal certificates and tax clearances for each property[2]. For what comes next, see transferring inherited property at the Land Registry.
It depends on
- The deceased's community. Kallas says Muslim and Druze estates go through the religious courts; PBL says a religious court acts where personal status falls under one. Mattar says only that the first-instance civil courts are competent for inheritance, without distinguishing by community[1,3,10]. For non-Muslims, PBL says the hasr irth is issued by a single judge of the first-instance court of the last residence[3,10]. Ask that court's registry for its document list.
- What the estate holds. Unbuilt land needs a location map and a municipal contents certificate, and apartments need built-property-tax clearance[2]. Ask the municipality where each property lies what its certificates require.
- Deadlines in 2026. Law 46/2026 suspended deadlines running from 1 March to 31 July 2026[11]. No source confirms how the Ministry of Finance applies this to estate declarations, so ask the transfer-fee department.
Common questions
Can I prepare and file these documents from abroad?
Kallas Law Firm says heirs who cannot travel can give a power of attorney to a lawyer or trusted relative in Lebanon, covering the declaration, the Probate Decision, the tax settlement and the transfer or sale[1]. See acting for an heir living abroad.
Is there an official Ministry of Finance form or checklist online?
We found no official form link or published checklist from the Ministry of Finance. The lists that circulate come from law firms and differ, so ask the Ministry of Finance transfer-fee department for the current list.
What happens if the supporting documents are late?
According to Kallas, late supporting documents are fined 2% of the tax due per month and a late declaration 3% per month, each capped at 50% of the tax on undeclared assets[2,5]. More in estate declaration deadlines and penalties.
Sources
Checked against these sources. The numbers in the text point here.
- 1.Inheritance Law in Lebanon: A Guide for Heirs and Families Abroad
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 2.Inheritance in Lebanon: Probate, Estate Declaration and Inheritance Tax (2026)
Kallas Law Firm · 27 Jun 2022 · read 17 Oct 2026
- 3.International Estate Planning in Lebanon: A Clear Overview for High Net-Worth Families
PBL Law Group · 5 Apr 2025 · read 17 Oct 2026
- 4.Declaration within 90 days: Finance Minister memo on liquidating estates and inheritance
Annahar · 15 Apr 2025 · read 17 Oct 2026
- 5.Inheritance Tax in Lebanon 2026: Rates, Exemptions and Calculator
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 6.Forcing the Partition or Sale of Co-Owned Property in Lebanon: The Judicial Exit from Indivision
Kallas Law Firm · 29 Aug 2026 · read 17 Oct 2026
- 7.Status table – 12: Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents
HCCH (Hague Conference on Private International Law) · 30 Jun 2026 · read 16 Oct 2026
- 8.The Land Registry in Lebanese Law — Part Six of the Practical Guide to the Code of Real Property
Kallas Law Firm · 25 May 2026 · read 16 Oct 2026
- 9.How to Buy Property in Lebanon: The Legal Steps from Verification to Inscription
Kallas Law Firm · 9 Jun 2026 · read 16 Oct 2026
- 10.Mattar Law Firm: Inheritance and Wills in Lebanon
Mattar Law Firm · undated · read 17 Oct 2026
- 11.تعليق المهل يفتح جبهة جديدة بين المالكين والمستأجرين في لبنان
Annahar · 15 Aug 2026 · read 17 Oct 2026
Related questions
- What is a hasr irth and how do I get one in Lebanon?A court decision naming the heirs and their shares; no property passes without it. Which court, which documents, the Finance step first, cost and time.
- How long do heirs have to declare an estate in Lebanon, and what are the penalties for being late?Heirs declare within 90 days of the death and complete the file within six months; late fines run monthly. Extensions for heirs abroad, penalties and steps.
- I'm an heir abroad: can someone act for me in Lebanon, and how do I sign the power of attorney?Yes: a lawyer or relative can act under a POA signed at a Lebanese mission, or notarised locally and legalised. Steps, fees, deadlines and risks.
- Which court issues the hasr irth in Lebanon: the Sharia court or the civil court?It depends on the community: a civil first-instance judge for non-Muslims; for Muslims, law firms disagree on the court. Steps and checks.
- How do I transfer inherited property into the heirs' names at the Land Registry?Heirs file the estate declaration, get the hasr irth, pay or secure the tax, then register at the local Land Registry. Documents and steps.
- How do I get a land registry extract in Lebanon and what does it cost?Ask in person at the land registry office for the property's area; one law firm says USD 5. The numbers you need, OMT and online copies, and what to check.
- Is there inheritance tax in Lebanon, and how much is it?Yes: each heir pays a progressive tax of 3% to 45% on their share above a personal exemption. 2026 exemptions, brackets, deadlines and older estates.

