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When an Israeli court entrusts an estate to a Menahel Izavon (\u05de\u05e0\u05d4\u05dc \u05e2\u05d9\u05d6\u05d1\u05d5\u05df), 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.<\/strong><\/p>\n Once appointed, the estate administrator must prepare the Pratat HaIzavon (\u05e4\u05e8\u05d8\u05ea \u05d4\u05e2\u05d9\u05d6\u05d1\u05d5\u05df)<\/strong>, 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.<\/p>\n 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.<\/p>\n The inventory lists the assets and liabilities of the estate, with supporting documents. In practice it typically covers:<\/p>\n The inventory is not set in stone: if the administrator later discovers a new item \u2014 a forgotten account, a property abroad \u2014 he must promptly file a supplementary inventory (\u05ea\u05d5\u05e1\u05e4\u05ea \u05e4\u05e8\u05d8\u05d4)<\/strong>.<\/p>\n The administrator must keep accounts for the estate and submit a management report (\u05d3\u05d9\u05df \u05d5\u05d7\u05e9\u05d1\u05d5\u05df)<\/strong> at least once a year, followed by a final report when the assignment ends. These reports show:<\/p>\n 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.<\/p>\n For many years, the inventory and reports were filed with the Apotropos HaKlali (\u05d4\u05d0\u05e4\u05d5\u05d8\u05e8\u05d5\u05e4\u05d5\u05e1 \u05d4\u05db\u05dc\u05dc\u05d9)<\/strong>, 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<\/strong> who receive the inventory and the accounts, and who may apply to the court if problems arise.<\/p>\n 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.<\/p>\n The practical consequence: a passive heir is no longer “protected by default”. If he does not read the reports, nobody else will.<\/p>\n In France and several other civil-law countries, estates are almost always settled through a notary<\/strong>, 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:<\/p>\n In Israel there is no equivalent of the civil-law notary who settles the estate. Proceedings are opened before the Rasham LeInyanei Yerusha (\u05e8\u05e9\u05dd \u05dc\u05e2\u05e0\u05d9\u05d9\u05e0\u05d9 \u05d9\u05e8\u05d5\u05e9\u05d4)<\/strong>, the Registrar of Inheritance Affairs, or before the Family Court, and it is the lawyer<\/strong> 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.<\/p>\n Another difference: EU Regulation No. 650\/2012 and the European Certificate of Succession<\/strong> 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 (\u05de\u05e1 \u05e9\u05d1\u05d7)<\/strong>, the Israeli capital gains tax on real estate, which the administrator’s accounts must take into account.<\/p>\n 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.<\/p>\n 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.<\/p>\n 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.<\/strong><\/p>\n 13 Av Hubert Germain \u2013 Paris 16\u1d49 13 rue Shimon ben Shetah, 9414713, J\u00e9rusalemI. The inventory: the administrator’s first duty<\/h3>\n
II. What must the \u05e4\u05e8\u05d8\u05ea \u05d4\u05e2\u05d9\u05d6\u05d1\u05d5\u05df contain?<\/h3>\n
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III. Accounting: periodic and final reports<\/h3>\n
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IV. Who supervises? The role of the heirs and of the Apotropos HaKlali<\/h3>\n
V. Civil-law systems vs Israel: two approaches to supervision<\/h3>\n
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VI. Heirs living abroad: how to exercise your right of oversight<\/h3>\n
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Conclusion \u2013 Why work with a lawyer on estate administration in Israel?<\/h3>\n
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