Inheriting Property in Israel When You Live Abroad: The Inheritance Order and Tabu Registration

A parent dies and leaves an apartment in Israel, while the heirs live abroad. Until the estate is settled in Israel, they cannot sell or mortgage the property in their own names. The process has two stages: obtaining an Israeli inheritance order, then registering the heirs in the land registry.

I. Why an Israeli procedure is required

The Israeli land registry, the Tabu (טאבו), still shows the deceased as owner. To register the heirs, you must present an Israeli order that names them and sets each person’s share.

That order takes one of two forms:

• an inheritance order (צו ירושה – Tsav Yerusha), when there is no will and the heirs are determined by law;
• a probate order (צו קיום צוואה – Tsav Kiyum Tsava’a), when the deceased left a will.

Documents issued abroad for the foreign estate are not enough, on their own, to change the Israeli registry.

II. Filing with the right Registrar

The application is filed with the Registrar of Inheritance Affairs (הרשם לענייני ירושה).

• If the deceased was domiciled in Israel, it goes to the Registrar for the area where he or she lived.
• If not, which is the usual case for a parent who lived abroad, it goes to the Registrar for the area where estate assets are located.

When the heirs are represented by a lawyer, the application must be filed online, on the website of the Administrator General (האפוטרופוס הכללי).

III. The application file

The application follows an official form, and its facts are confirmed by a declaration of the applicant. The file includes in particular:

• the death certificate, duly certified;
• the list of heirs and each heir’s share;
• for a probate order, the original will;
• proof that each heir or beneficiary was notified of the application in writing;
• the lawyer’s power of attorney, if there is one;
• payment of the fee and of the publication costs.

The Registrar also checks the national register to make sure no other will has been deposited.

IV. Publication and objection period

The application is published on the Administrator General’s website and in the official gazette (Reshumot – רשומות). Anyone may object for at least two weeks after publication, and the Registrar may set a longer period.

If no objection is filed, the Registrar issues the order. If there is an objection, the Registrar transfers the file to the court, which decides.

V. Registration at the Tabu

The order does not change the land registry by itself. A separate application to register the inheritance (רישום ירושה) must be filed:

• at the Tabu office where the property is registered;
• together with the inheritance order or probate order.

The heirs are then registered as co-owners, each for his or her share. If the heirs signed an estate partition agreement that was not approved by a court, all of them must apply for its registration.

VI. What about tax?

Under Israel’s real estate tax law, an inheritance is not a sale. The transfer by inheritance does not, in itself, trigger capital gains tax on real estate (מס שבח – Mas Shevach). The first distribution of the estate among the heirs is not treated as a sale either, unless one heir receives a cash payment in return.

Tax becomes relevant later, if the heirs sell. It is worth planning from the start, taking into account the rules of the heirs’ country of residence.

Conclusion – Why work with an Israeli real estate lawyer?

A poorly drafted order, a forgotten heir or an unknown will can block registration at the Tabu for months. An Israeli lawyer coordinates the application to the Registrar, any response to an objection and the registration at the land registry, in step with the estate proceedings abroad.

With this in mind, ABITBOL & ASSOCIES, drawing on its experience in cross-border estates and Israeli real estate law, supports its clients at every stage, from the inheritance order application to registration at the Tabu. Our lawyers make sure your interests are protected and that every step is handled securely.