When an Israeli court entrusts an estate to a Menahel Izavon (מנהל עיזבון), the heirs are not handing over a blank cheque. The law requires the administrator to draw up an inventory of the estate and then to account for his management throughout the assignment. For heirs living abroad, often far from the assets, these documents are the main way of knowing what is really happening.
I. The inventory: the administrator’s first duty
Once appointed, the estate administrator must prepare the Pratat HaIzavon (פרטת העיזבון), a detailed inventory of everything the deceased left behind. The law requires this to be done within a short period after the appointment: it is the starting snapshot against which the entire administration will later be judged.
The inventory is not a formality. An asset that is left out may be overlooked, sold without supervision or claimed by a third party. Conversely, a complete inventory also protects the administrator, because it clearly defines what he is answerable for.
II. What must the פרטת העיזבון contain?
The inventory lists the assets and liabilities of the estate, with supporting documents. In practice it typically covers:
- real estate, as registered at the Tabu (טאבו), the Israeli Land Registry, or with the relevant housing company;
- bank accounts, investments, securities portfolios and pension funds;
- vehicles, valuables and shares in companies;
- known debts: mortgage, taxes, private creditors;
- a statement by the administrator that the inventory is, to the best of his knowledge, complete.
The inventory is not set in stone: if the administrator later discovers a new item — a forgotten account, a property abroad — he must promptly file a supplementary inventory (תוספת פרטה).
III. Accounting: periodic and final reports
The administrator must keep accounts for the estate and submit a management report (דין וחשבון) at least once a year, followed by a final report when the assignment ends. These reports show:
- income received (rent, dividends, sale proceeds) and expenses incurred;
- movements on accounts and investments;
- the steps taken, especially those that required court approval;
- on closing, the transfer of assets to each heir, with the corresponding receipts.
An administrator who fails to produce reports may face a court order and even an application for his removal. He is also personally liable for any loss caused by a breach of his duties.
IV. Who supervises? The role of the heirs and of the Apotropos HaKlali
For many years, the inventory and reports were filed with the Apotropos HaKlali (האפוטרופוס הכללי), the Administrator General, the public body in charge of supervision. A reform that came into force in 2023 shifted this oversight: as a rule, it is now the heirs themselves who receive the inventory and the accounts, and who may apply to the court if problems arise.
The Apotropos HaKlali nevertheless retains a supervisory role in certain situations: an absent or incapacitated heir, a minor heir represented by a guardian other than his parents, a bequest for public purposes, or an estate whose settlement is dragging on.
The practical consequence: a passive heir is no longer “protected by default”. If he does not read the reports, nobody else will.
V. Civil-law systems vs Israel: two approaches to supervision
In France and several other civil-law countries, estates are almost always settled through a notary, who draws up the deeds, holds the funds and prepares the distribution. Where an estate representative is involved, the French Civil Code sets out how he must account:
- posthumous mandate (art. 812): the representative reports to the heirs every year and at the end of the mandate (art. 812-7);
- contractual mandate agreed between heirs (art. 813): the reporting duties flow from the mandate itself;
- court-appointed estate representative (art. 813-1): he submits a report to the judge every year and at the end of his assignment, and to any heir who requests it (art. 813-8).
In Israel there is no equivalent of the civil-law notary who settles the estate. Proceedings are opened before the Rasham LeInyanei Yerusha (רשם לענייני ירושה), the Registrar of Inheritance Affairs, or before the Family Court, and it is the lawyer who conducts them. An Israeli notary is a specially licensed lawyer who handles powers of attorney, certifications and translations, but does not wind up the estate.
Another difference: EU Regulation No. 650/2012 and the European Certificate of Succession are not binding on Israel. A representative appointed in Europe therefore does not, on that basis alone, have authority over assets located in Israel. Finally, Israel has no inheritance tax, but the later sale of an inherited property raises the question of Mas Shevah (מס שבח), the Israeli capital gains tax on real estate, which the administrator’s accounts must take into account.
VI. Heirs living abroad: how to exercise your right of oversight
- ask for a copy of the inventory as soon as it is prepared and compare it with what you know of the deceased’s assets;
- insist on the annual report, and have key documents translated if necessary;
- report any omission or unexplained expense without delay;
- if matters stall, have an Israeli lawyer apply to the competent court for accounts, directions or the replacement of the administrator.
Conclusion – Why work with a lawyer on estate administration in Israel?
The inventory and management reports are at the heart of transparency in an Israeli estate. Heirs still need to know how to read them, how to challenge them and, where relevant, how to coordinate the Israeli proceedings with the settlement of the estate abroad.
ABITBOL & ASSOCIES brings together lawyers admitted to the Israel Bar and to the Paris Bar, as well as an Israeli notary. This dual expertise allows us to follow the estate on both sides: conducting the proceedings before the Registrar or the Family Court, reviewing the administrator’s accounts, liaising with the foreign notary and preparing the necessary powers of attorney and translations.
It is with this in mind that ABITBOL & ASSOCIES, drawing on its expertise in Israeli and international succession law, supports its clients at every stage of estate administration in Israel, from the appointment of the administrator to the review of his accounts. Our lawyers ensure that your interests are protected and that every step is carried out securely.
13 Av Hubert Germain – Paris 16ᵉ
Tel: + 33 (0)1 78 90 03 73
Fax: + 33 (0)1 77 74 63 99
13 rue Shimon ben Shetah, 9414713, Jérusalem
Tel: + 972 (0)2 595 63 45
Fax: + 972 (0)2 591 63 26
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