What would be best procedure? Wrinkles above belly button.

There are ways to correct deformity you describe. However, without in-person clinical evaluation it would not be possible to give you good advice. Consultation with a board certified plastic surgeon with good reputation in body contouring surgery (TT) would help. Good luck.

The picture is no demonstrative enough to asses your

concerns. I suspect short of a tummy tuck you may have 

some non invasive alternatives but the amount of

correction will be limited.  Consult with a plastic surgeon that 

have multiple treatment options and discuss options, risks and

expectations. Best wishes.

Unfortunately there are no reliable non surgical ways of treating skin wrinkles above the belly button and belly button surgery does not rectify this problem.  Without any photographs to review its difficult to assess your options but I have found in suitable patients a reverse abdominoplasty where skin tightening is done from the upper tummy under the breast line can be a very effective procedure.  Arrange a consultation with a fully qualified plastic surgeon to discuss your concerns and options for improvement.