Inheritance in Israel: wills, inheritance orders and cross-border estates

In an inheritance in Israel without a will, it is the Succession Law of 1965 that designates your heirs, and its rules are not those of your home country: a statutory division between the spouse and the children, and a procedure before the Registrar of Inheritance rather than a probate court. I draft your will, I obtain the orders needed to settle an estate, and I coordinate matters that involve both Israel and your home country.

What is different in Israel

• Freedom to make a will. Israeli law has no forced heirship: you may leave your assets to whomever you wish. Only a maintenance claim may be made against the estate by certain relatives in need.
• Statutory division without a will. The surviving spouse receives half of the estate (as well as the car and the household contents) and the children share the other half. Without children, the spouse shares with the deceased's parents or their descendants. This automatic division does not always match what you would want.
• An order is indispensable. Nothing can be transferred (bank account, real estate, etc.) without an inheritance order ("tzav yerusha") if there is no will, or a probate order ("tzav kiyum tzava'a") if there is one. The orders are issued by the Registrar of Inheritance, or by the Family Court if relatives object to the will.
• Israel has no inheritance tax and no estate tax; they were abolished in 1981. However, the later resale of an inherited property may be subject to land appreciation tax if the deceased owned more than one property.

Drafting a will in Israel

Israeli law recognizes four forms of will:

1. The handwritten will
2. The will before two witnesses (the most common)
3. The will before an authority (notary, judge or Registrar)
4. The oral will, in exceptional circumstances.

Married couples and partners may draw up a mutual will, which binds both spouses and restricts the possibility of changing it after the death of the first spouse ("tzava'a hadadit").

I meet with you, I explain the consequences of each choice, I draft the will in Hebrew (with, if you wish, an English translation for your own use) and, as a notary, I can receive it in notarial form. The will may be deposited with the Registrar of Inheritance, which guarantees that it will be found when the time comes.

After making aliyah, it is prudent to review a will drawn up abroad for your assets there, but a foreign will does not apply on its own to assets located in Israel.

How is an estate settled in Israel?

• Application for an inheritance order or a probate order, the statutory public notice and notification of the heirs.
• Representation in case of an objection to, or a contest of, the will before the Family Court.
• Appointment of an estate administrator when the situation requires it.
• Division between heirs, distribution agreements, transfer of real estate at the Tabu, closing of accounts.
• Heirs living abroad: powers of attorney, certified and notarized translations and apostilles, so that everything is settled without travel.

Estates spanning Israel and abroad

When a deceased who lived in Israel leaves assets in the United States, the United Kingdom or another country, or when a parent who died abroad leaves heirs living in Israel, these matters require coordination between two legal systems: the probate or estate proceedings abroad and the Israeli order. I work alongside the attorney, solicitor or executor handling the estate abroad, I provide the Israeli legal documents translated, notarized and apostilled, and I have the acts and documents drawn up abroad recognized in Israel.

Frequently asked questions

Is my will drawn up abroad valid in Israel?

A will made abroad may be recognized in Israel if it is valid under the law of the place where it was made. It will nevertheless have to be probated by the Registrar of Inheritance, translated and sometimes supplemented. For Israeli assets, a will drawn up in Israel avoids these difficulties.

Is there inheritance tax to pay in Israel?

No. The State of Israel levies no inheritance tax. However, pay attention to the tax applicable to the resale of an inherited property when the deceased would not have benefited from a tax exemption had he sold it in his lifetime, and to the tax rules of your home country on the assets located there.

How long does it take to obtain an order?

For an inheritance in Israel without objection, count in general 3 to 6 months from the filing of a complete file. An objection transfers the file to the court and lengthens the procedure considerably.

What is a mutual will?

A will drawn up together by two spouses, each relying on the provisions of the other. After the first death, the survivor may change it only under the conditions provided by law. It is a frequent tool to protect the surviving spouse while preserving the children.

Do you want to draw up a will or settle an estate?

Write to me through the form on the English-speaking lawyer page or

on WhatsApp +972-54-777-2548.

See also: enduring power of attorney and certified translations and apostille.