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Selling an apartment in Israel without living there is entirely possible \u2014 but it is a three-layer operation: contractual, tax and banking. Many foreign sellers discover too late that the negotiated price is not the amount that will reach their account, nor on the date they imagined. Here is how it actually works.<\/p>\n
You are not required to be present in Israel. But your representative must hold an impeccable authority.<\/p>\n
Two routes exist:<\/p>\n
Two points of caution: the power of attorney must list precisely the authorised acts (signing the contract, receiving funds, filing declarations, discharging the mortgage, registering at the Tabu) \u2014 an overly general power is regularly rejected \u2014 and preparing it takes one to two weeks. Start it before<\/strong> the negotiation, not after.<\/p>\n The sale must be declared to the Israel Tax Authority (Rashout HaMissim (\u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd)<\/strong>) within 30 days<\/strong> of signing the contract. That deadline runs even if the price has not yet been paid.<\/p>\n The non-resident seller must also anticipate two difficulties:<\/p>\n This is where the surprise is most frequent. Where the seller is a non-resident, the buyer \u2014 in practice the buyer’s lawyer \u2014 must withhold a portion of the price and remit it directly to the tax authority<\/strong>, as security for the capital gains tax.<\/p>\n The only way to avoid this is to obtain, in advance, a withholding exemption certificate (Ishur Nikuy BaMakor (\u05d0\u05d9\u05e9\u05d5\u05e8 \u05e0\u05d9\u05db\u05d5\u05d9 \u05d1\u05de\u05e7\u05d5\u05e8))<\/strong> from the authority.<\/p>\n For a seller relying on those funds to finance another project, the cash-flow gap is considerable.<\/p>\n The transfer of ownership will be registered at the Tabu (\u05d8\u05d0\u05d1\u05d5)<\/strong> only once you have gathered:<\/p>\n Then comes the repatriation. Israeli banks apply rigorous compliance procedures: they will require the source of funds, the tax certificates and often a tax compliance attestation. On the other side, the sale must be declared in accordance with the applicable double tax treaty, which as a rule allocates the taxation of real estate gains to the State where the property is located, while organising the elimination of double taxation. Coordination between the two filings must be planned upfront.<\/p>\n Selling from abroad means making two legal and tax systems, two administrations and two banks talk to each other. A badly drafted power of attorney delays signature; a late filing generates penalties; the absence of an exemption certificate freezes a substantial share of the price.<\/p>\n A lawyer secures the whole chain: drafting the power of attorney, computing and negotiating the capital gains base, applying for the withholding exemption, obtaining the municipal certificates, registering at the Tabu, and articulating all of it with your reporting obligations at home.<\/p>\n It is with this in mind that the Firm ABITBOL & ASSOCIES, drawing on its expertise in Israeli and international real estate law, supports its clients at every stage of the sale of their property from abroad. Our lawyers ensure that your interests are protected and that every step is carried out in complete security.<\/strong><\/p>\n 13 Av Hubert Germain \u2013 Paris 16\u1d49 13 rue Shimon ben Shetah, 9414713, J\u00e9rusalemII. Filings: a short and mandatory deadline<\/h3>\n
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III. Withholding at source: the most poorly anticipated point<\/h3>\n
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IV. Releasing the Tabu, then transferring the funds<\/h3>\n
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Conclusion \u2013 Why work with a lawyer specialised in Israeli and international real estate law?<\/h3>\n
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