{"id":3176,"date":"2026-09-16T17:40:55","date_gmt":"2026-09-16T15:40:55","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=3176"},"modified":"2026-10-09T13:06:10","modified_gmt":"2026-10-09T11:06:10","slug":"liban","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/liban\/","title":{"rendered":"Wealth management in Lebanon"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" style=\"border-left:3px solid #e6ff2a;background:#151c21;margin:0 0 34px;padding:22px 26px\"><p style=\"color:#e8eef2;font-size:18px;font-style:italic;line-height:1.6;margin:0\">\u201cAlexis, I have property in Beirut and family in France. Since the crisis, nobody gives me a clear answer any more. I would at least like to know what the law says.\u201d<\/p><\/blockquote>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Lebanon has 19,682 French nationals on the consular register at 31 December 2025, a change of <strong style=\"color:#ffffff\">\u22123.29% over one year<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Since 2019, the Lebanese financial context has been a first-order constraint: access to assets deposited locally remains restricted, and this reality overrides any optimisation consideration. We say so from the outset because it is what shapes the files we see.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">That said, the France\u2013Lebanon legal framework exists and is more protective than people think: the treaty of <strong style=\"color:#ffffff\">24 July 1962 covers both income tax and inheritance tax<\/strong>. At <strong style=\"color:#ffffff\">Balmont Conseil<\/strong>, we start from this text, and for everything else we reason outside the local banking system.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">1. Why seek expert <a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">wealth management<\/a> in Lebanon?<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Three realities, in the order in which they come into play.<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The liquidity constraint.<\/strong> Assets deposited in Lebanon cannot be treated as available in a wealth strategy. Any serious planning treats them as a claim with an uncertain outcome, and is built on the assets actually available.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The 1962 estate tax treaty.<\/strong> It exists, it is in force, and it contains a clear connecting rule for intangible assets. This is a rare foothold for a destination outside Europe.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Lebanese real estate.<\/strong> It is often the bulk of local wealth, and the only asset whose value does not depend on the banking system. Passing it on is governed by the treaty and by local law.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">French assets kept.<\/strong> For many of our Franco-Lebanese clients, it has become the foundation of the file. It is managed and passed on under French rules, which need to be known precisely.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">2. The France \u2194 Lebanon framework in five verified points<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Here is the applicable framework, checked against the text of the treaty itself and official sources as at 15 September 2026.<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"margin:28px 0 14px\"><table style=\"border-collapse:collapse;width:100%\"><tbody><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">French nationals on the register<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\">19,682 at 31 December 2025 (\u22123.29% over one year).<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Income tax treaty<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\">Yes \u2014 treaty of 24 July 1962 (Official Journal of 8 January 1964), which, according to its very title, covers taxes on income <em>and<\/em> inheritance taxes.<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Estate tax treaty<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Yes<\/strong> \u2014 the same treaty of 24 July 1962 contains a chapter on inheritance taxes. Connecting rule: intangible assets to which the specific articles do not apply are subject to inheritance tax only in the State in which the deceased was resident.<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Exit tax \u2014 deferral of payment<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Automatic deferral of payment.<\/strong> Lebanon has an exchange of information clause and an assistance in recovery clause with France for income tax.<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">CSG and CRDS on property income and capital gains<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">17.2%.<\/strong> The exemption from CSG and CRDS applies to those affiliated with a social security scheme in the European Economic Area, Switzerland, or the United Kingdom. Furthermore, there is no bilateral social security agreement between France and Lebanon.<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\" style=\"color:#7d8f9a;font-size:12.5px;line-height:1.55;margin-top:12px;text-align:left\">Sources: list of tax treaties concluded by France (BOI-ANNX-000306, updated 29 April 2026); exchange-of-information and recovery-assistance clauses (BOI-ANNX-000508, position at 8 October 2025); register of French nationals living outside France at 31 December 2025 (Ministry for Europe and Foreign Affairs); text of the treaty published by impots.gouv.fr; impots.gouv.fr for social charges on non-residents. Position as at 16 September 2026.<\/figcaption><\/figure>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The connecting rule for intangible assets is the strong point of this treaty.<\/strong> It allocates taxation to the State of residence of the deceased, which avoids fragmentation and double taxation of receivables, securities and company shares. For mainly financial wealth, this rule is decisive.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The convention takes precedence over article 750 ter of the general tax code.<\/strong> Its third provision would make taxable in France all assets received by an heir domiciled in France for at least six of the last ten years. The convention excludes this rule for assets it allocates to Lebanon, even if the heir lives in France; Article 750 ter is then used only to calculate the rate applied to assets retained by France (Article 34 of the convention).<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">What we do not show.<\/strong> The exact state of Lebanese tax and banking law, and the actual terms of access to assets deposited locally, are not shown in this table: we have not verified them in an up-to-date primary source, and the subject is changing. They are handled with a licensed adviser in Lebanon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">3. Succession between France and Lebanon: who taxes what<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The convention of July 24, 1962, allocates the right to tax an inheritance between the two countries, asset by asset (Chapter II, Articles 27 to 36). It applies to the death of a person resident in one of the two States.<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Buildings<\/strong> : taxed only in the country where they are located (article 28). The apartment in Paris falls under French jurisdiction, the one in Beirut under Lebanese jurisdiction.<\/li>\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Business and private practice<\/strong> : taxed where the establishment or installation is located (articles 29 and 30).<\/li>\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Tangible furniture<\/strong> : taxed where they are on the day of death (article 31).<\/li>\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Everything else<\/strong> \u2014 accounts, securities portfolio, shares of capital companies, receivables: taxed only in the country of which the deceased was resident at the time of death (Article 32 and Article 29 \u00a7 2).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Two rules then change the calculation.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The average rate.<\/strong> France taxes assets that revert to it at the average rate it would apply to all taxable assets under its own law (Article 34). This is where Article 750 ter of the General Tax Code comes into play: if the heir has lived in France for at least six of the last ten years, assets located in Lebanon are included in the calculation of the tax rate, but not in the taxable base.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Gifts are not covered.<\/strong> Article 27 \u00a7 5 excludes gifts inter vivos. A gift made from Lebanon to a child residing in France falls under French law alone, including for securities which, if transferred upon death, would only have been taxable in Lebanon.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The deceased&#039;s residence influences the allocation of titles.<\/strong> In the case of dual residence, the convention considers the center of vital interests, then the country of the longest stay (Article 2). A kept apartment in Paris and extended stays in France are sufficient to open the discussion. We will document this point first.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We then calculate the French tax burden based on each heir&#039;s place of residence, as part of our <a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">wealth engineering<\/a>. Lebanese tax and civil law matters are handled with a qualified lawyer in Lebanon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">4. Typical case: a father in Beirut, a son in Lyon<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><em>Typical illustrative case, rounded figures.<\/em><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Situation.<\/strong> A French-Lebanese father has lived in Beirut for twenty years. He owns an apartment in Paris (\u20ac900,000), a portfolio of listed French stocks held by a Parisian bank (\u20ac600,000), and an apartment in Beirut (\u20ac300,000). His only son has lived in France for fifteen years.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Issue.<\/strong> The son reads article 750 ter of the French General Tax Code (CGI) on his own: since he lives in France, everything would be taxable in France, amounting to approximately \u20ac533,000 in inheritance tax after the \u20ac100,000 allowance. To &quot;ease&quot; the inheritance burden, his father is considering giving him the portfolio now.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Strategy.<\/strong> We are applying the convention. The Beirut apartment falls under Lebanese jurisdiction (Article 28). The portfolio falls under the sole jurisdiction of the father&#039;s country of residence, Lebanon (Article 32). France retains only the Paris apartment, taxed at the average rate calculated on the \u20ac1.8 million that its domestic law would have targeted: 29.6% (Article 34). We advise against the gift: outside the convention (Article 27 \u00a7 5), it would incur approximately \u20ac98,000 in French inheritance tax on securities that France would not tax upon death. Finally, we are gathering evidence of the father&#039;s Lebanese residence (Article 2).<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Result.<\/strong> French taxes: approximately \u20ac266,000 instead of \u20ac533,000, and \u20ac98,000 in gift tax avoided. The potential Lebanese tax on the portfolio and the Beirut apartment has been calculated by an advisor in Lebanon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">5. Retirement and healthcare in Lebanon: without a social security agreement<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">France has not signed any social security agreement with Lebanon (CLEISS list). <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/israel\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Israel<\/a> has one; the <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/emirats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">UAE<\/a> and the <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/jordanie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Jordan<\/a> They don&#039;t have any. Specifically:<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">If you work in Lebanon<\/strong>, You fall under the local pension scheme. Your years in Lebanon do not count towards your French pension rate. You can, however, make additional voluntary contributions to the French Overseas Pension Fund (Caisse des Fran\u00e7ais de l&#039;\u00e9tranger).<\/li>\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">If you retire there<\/strong>, No French health insurance fund will cover your medical care while you are there. However, with a pension from a French basic scheme and at least 15 years of insurance coverage in France, you will remain covered during your temporary stays in France.<\/li>\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Your pensions<\/strong> A private pension is taxable only in Lebanon (Article 18 of the convention); a public pension remains taxable in France (Article 20). As a non-resident, you do not pay CSG or CRDS on your pensions; however, a health insurance contribution may be deducted.<\/li>\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Your French rents<\/strong> remain taxed in France (article 9): minimum rate of 20 % up to \u20ac29,579 and 30 % above (article 197 A of the CGI), unless opting for the average rate, plus 17.2 % of social levies (18.6 % for furnished).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Health insurance coverage is therefore arranged separately: CFE (French Health Insurance for French Nationals Abroad), international health insurance, or both, which we compare as a broker. For your investments in France, see <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/investir-en-france-etranger\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">investing in France from abroad<\/a> ; for your existing contracts, a <a href=\"https:\/\/balmontconseil.com\/en\/radiographie-contrats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">free x-ray<\/a>. The other countries in the region: <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/moyen-orient\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Middle East<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">Frequently asked questions: Lebanon<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Is there an estate tax treaty between France and Lebanon?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes. The treaty of 24 July 1962 covers, according to its title, taxes on income <em>and<\/em> taxes on inheritance. It contains a chapter dedicated to the latter.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">This is a more favourable situation than in most of our destinations outside Europe, where no treaty governs inheritance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">How are my financial assets treated upon my death?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The treaty provides that intangible assets to which its specific articles do not apply are subject to inheritance tax only in the State in which the deceased was resident. This rule avoids fragmentation and double taxation.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">It applies even if your heirs live in France: article 750 ter of the general tax code is then only used to calculate the rate applied to the assets that France keeps (article 34 of the convention).<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">What should I do with assets frozen in a Lebanese bank?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We treat them as a claim with an uncertain outcome: recorded in your assets, documented, monitored, but excluded from any strategy that would assume their availability.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We will not promise you a recovery solution, and we urge the utmost caution towards those who do. Our role is to build what can be built on the assets that are actually available.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Can I hold a European assurance-vie policy from Lebanon?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The question has a tax side and a regulatory side, both governed by Lebanese law and to be checked with a licensed adviser locally.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">In France and Luxembourg, a contract under the freedom to provide services falls under a European prudential framework distinct from the Lebanese banking system. It is this separation that motivates the interest of our Franco-Lebanese clients in this type of product.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Will I pay CSG on my French income?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">On your rental income from unfurnished properties and capital gains from French-sourced real estate, yes: 17.2% of the % tax is levied (18.6% of the % tax is levied on furnished rental income). On your pensions, no: non-residents do not pay CSG or CRDS contributions. The exemption applies to members of a pension scheme in the European Economic Area, Switzerland, or the United Kingdom.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Furthermore, there is no bilateral social security agreement between France and Lebanon, which also has consequences for the coordination of your pension rights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">My child lives in France: will he\/she pay inheritance tax in France on my assets in Lebanon?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">If you were a resident of Lebanon at the time of your death, no. Your assets in Lebanon, as well as your accounts and securities, including those in France, remain under Lebanese jurisdiction (Articles 28 and 32 of the Convention). France essentially only retains tax on your real estate located in France. However, it taxes these assets at the average rate calculated on all assets that would be subject to its domestic law (Article 34). Therefore, your child&#039;s presence in France increases the tax rate, without broadening the tax base.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Can I make a gift to my children in France by applying the convention?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">No. The 1962 convention excludes gifts made during your lifetime (Article 27 \u00a7 5). A gift to a child domiciled in France is governed solely by French law (Article 750 ter of the French General Tax Code), including the applicable tax brackets and the \u20ac100,000 allowance per parent. Securities that, upon your death, would only be taxable in Lebanon may therefore be taxed in France if they are given during your lifetime. Calculate the implications before signing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Is my French pension taxed in France if I live in Lebanon?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">A private pension is taxable only in Lebanon (Article 18 of the convention). A public pension (civil servant, local authority) remains taxable in France (Article 20). As a non-resident for tax purposes, you do not pay CSG or CRDS on your pensions. Health insurance contributions may be deducted if you retain coverage in France. The Lebanese tax on pensions should be verified with an advisor in Lebanon.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">In summary<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Lebanon presents an unusual configuration: an old but real treaty framework, covering income and inheritance, and a financial context that rules out reasoning as you would elsewhere.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Our belief is that the two must be treated separately \u2014 rigorously applying the law where it applies, and building the rest on assets whose availability is not in question.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Firm&#039;s fees: \u20ac500 incl. VAT per hour.<\/strong> Annual follow-up is free of charge.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Let&#039;s review your situation<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">A thirty-minute conversation is enough to separate what is available from what is not, and to gauge your inheritance exposure. You can also start with a <a href=\"https:\/\/balmontconseil.com\/en\/radiographie-contrats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">free contract X-ray<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"display:flex;gap:12px;flex-wrap:wrap;margin:24px 0 0\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/balmontconseil.com\/en\/contact\/\" style=\"background:#e6ff2a;color:#0b1317;border-radius:8px;padding:14px 28px;font-weight:600;text-decoration:none;display:inline-block\">Analyse my situation<\/a><\/div>\n\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"background:transparent;color:#ffffff;border:1px solid #3a4852;border-radius:8px;padding:14px 28px;font-weight:600;text-decoration:none;display:inline-block\">Book an appointment<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Other destinations<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/etats-unis\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">United States<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/canada\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Canada<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/allemagne\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Germany<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/israel\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Israel<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/maroc\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Morocco<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/algerie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Algeria<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/pays-bas\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Netherlands<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/australie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Australia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/cote-d-ivoire\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">C\u00f4te d&#039;Ivoire<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/irlande\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Ireland<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/grece\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Greece<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/monaco\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Monaco<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/andorre\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Andorra<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/chypre\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Cyprus<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/jordanie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Jordan<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/bresil\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Brazil<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/mexique\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Mexico<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/senegal\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Senegal<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/tunisie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Tunisia<\/a> \u2014 or return to all of our <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">expatriation destinations<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>French expatriate in Lebanon: a 1962 convention covering income and inheritance, and a banking context that requires thinking outside the local system.<\/p>","protected":false},"author":5,"featured_media":0,"parent":4230,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-3176","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=3176"}],"version-history":[{"count":5,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3176\/revisions"}],"predecessor-version":[{"id":4898,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3176\/revisions\/4898"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4230"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=3176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}