Transfer Duty on Estates, Bequests, Gifts and Endowments

Type

Law

Date of the text

21/12/1951

Official Gazette

published in 1951

Status today

In force, amended as of 27/08/2026

Articles

53

What it provides

This law imposes a transfer duty on rights and movable and immovable property passing by inheritance, bequest, gift, endowment or any other gratuitous means, and specifies when the duty becomes due and which assets it covers inside and outside Lebanon.

What has changed this text

• Amended by Decree No. 1223/1953 of 04/03/1953
• Extended by Law No. 0/1953 of 19/06/1953
• Amended by Law No. 0/1954 of 19/07/1954
• Amended by Law/1954 of 19/07/1954, articles 16, 26
• Amended by Law/1954 of 19/07/1954, articles 16, 26
• Amended by Law/1954 of 19/07/1954, articles 9, 37

The full text

This act was published in the Lebanese Official Gazette in 1951. Its full text and the original scan are in the Gherbal National Gazette archive.