Introduction and General Background
1.1 The Importance of Inheritance and Wills in Modern Life
Inheritance—the process by which a deceased person’s assets and rights pass on to their heirs—has become one of the most sensitive and significant issues in the modern legal and familial reality. Beyond the practical aspect of transferring material property, inheritance also involves diverse legal rights, potential liabilities, and sometimes even ethical or spiritual messages the decedent wishes to pass on to future generations.
A will is the primary legal document that clarifies a person’s final wishes concerning the distribution of their estate. Through a will, one can stipulate detailed provisions regarding essential matters such as the division of assets, the appointment of a guardian for minors, the definition of trust conditions, and even clauses designed to prevent certain actions or impose conditions to ensure the proper implementation of the estate over time.
1.2 The Need for International Legal Regulation
In recent decades, in tandem with globalization and international technological advancements, many people hold assets, bank accounts, investments, or business activities in more than one country. This reality intensifies the legal complexity in matters of inheritance: in many instances, a will prepared in one country must be recognized and sometimes must also meet legal requirements of additional countries. Foreign residents in Israel—individuals who are neither Israeli citizens nor permanent residents but who hold property in the country—need to be aware of Israeli law and comply with relevant regulations when drawing up or executing a will.
If a person dies leaving a foreign will addressing numerous assets scattered worldwide, a fundamental question may arise: Which law governs the distribution of assets located in Israel? Is it the foreign law, or does Israeli inheritance law determine how these assets are divided? Often, there is no definitive answer, and it depends on various factors—such as the deceased’s place of domicile, citizenship, where the will was drawn up, and the physical location of the assets.
1.3 The Importance of Preparing a Local Will
Foreign residents who hold assets in Israel are not always aware that a will prepared abroad will not necessarily suffice for the distribution of their local assets, or that the process for recognizing that will can be costly and time-consuming. Preparing a local will under the Inheritance Law, 1965 (“Hok HaYerusha”), helps prevent many complications and ensures that Israeli authorities will acknowledge the testator’s explicit wishes concerning assets in the country.
Additionally, when heirs seek to realize rights to various types of assets (real estate, bank accounts, holdings in companies, etc.), a will prepared under Israeli law almost automatically holds valid authority. Rather than undergoing the process of executing a foreign will in Israel (a procedure discussed in detail below), one can act within a recognized local framework and quickly obtain an Israeli probate order without unnecessary delays.
1.4 Appointing a Local Estate Administrator
In practical terms, when a person passes away leaving assets in Israel, there is often a need to appoint an estate administrator (Executor). The estate administrator is responsible for locating assets, paying off debts, distributing the assets to heirs, and dealing with relevant governmental or private entities. When the deceased is a foreign resident, the estate administrator nominated under a foreign will (or in another country) may not be the most effective person to act in Israel.
Without a local estate administrator, heirs may enter a protracted process of appointing a temporary or permanent administrator through the Israeli courts. Conversely, if the Israeli will already explicitly provides for a local estate administrator who resides in the country and knows local law, the necessary actions can be taken swiftly and efficiently, greatly reducing the amount of bureaucracy involved.
This article will detail the principal reasons why foreign residents holding assets in Israel should prepare a local will. We will describe the process of executing a foreign will in Israel, examine the costs and procedures involved, and explain why appointing a local estate administrator can save time, money, and family conflicts.
2. The Complexity of International Law and Israeli Law
2.1 Background to Private International Law
Private international law (conflict of laws) deals with regulating legal relations among individuals (and sometimes corporations) when there is a cross-border dimension—i.e., where the legal event or the parties to it extend beyond one single country. In inheritance matters, questions arise such as:
- Where was the deceased’s domicile at the time of death?
- Where are the assets located? (Real estate, bank accounts, shares, etc.)
- Did the deceased hold dual or multiple citizenships?
- In which country was the will prepared, and what are the formal requirements there compared to Israel’s requirements?
Under international agreements, some countries have signed treaties recognizing international inheritance orders (for example, in Europe certain regulations govern cross-border inheritance within the EU). However, Israel is not party to many of these arrangements; thus, foreign wills do not receive automatic recognition here.
2.2 The Israeli Legal System: The Inheritance Law and Key Rules
In Israel, the Inheritance Law, 1965, and its accompanying regulations set out the primary arrangements. The law stipulates four main formats for preparing a will (handwritten, in the presence of witnesses, before an authority, or orally under exceptional circumstances) and defines the procedures for obtaining an inheritance order or probate order.
When someone submits an application for the probate of a foreign will, the Israeli authorities—particularly the Registrar of Inheritance and the Family Courts—will examine, among other things:
- Whether the will was properly prepared under the foreign country’s laws (e.g., signatures, witnesses, etc.)
- Whether the will aligns with Israeli law in terms of fundamental principles and public policy
- Whether there are any objections from other heirs or third parties
- Whether the documents can be authenticated via notarial translations, apostille stamps, etc.
2.3 Conflicts of Laws and Inconsistencies
One significant obstacle arises from potential discrepancies between legal systems. A foreign country might allow inheritance methods not recognized in Israel, or the foreign will might conflict with Israeli legal principles (e.g., restricting women’s or children’s rights in contradiction to Israeli law).
On a procedural level, one country may permit a will handwritten without witnesses, while Israeli law generally requires two witnesses (pursuant to Section 20 of the Inheritance Law, for example) or a notarial certification. This discrepancy could result in an Israeli court refusing to recognize the will, or necessitate a complex process of taking witness testimony and submitting additional documents.
2.4 A Comparative Perspective
In the United States, the United Kingdom, or EU countries, there are sometimes legal frameworks that allow partial mutual recognition of wills drawn up in another country—particularly if they come with official certifications or if it is proven they are valid under the law of their place of origin. In contrast, Israel does not have any broad external treaty governing this issue, so each case involving a foreign will is evaluated on an individual basis.
As a result, foreign residents who hold assets in Israel and plan to bequeath them may, after their passing (or rather, their heirs), find themselves dealing with a convoluted legal process. This is one of the main reasons why it is advisable to draft a local will in advance—to avoid “conflicts of laws” and ensure the testator’s intentions are clearly valid under Israeli law.
3. The Procedure for Executing a Foreign Will in Israel
3.1 What Is “Executing a Foreign Will”?
When a person dies leaving a will drafted abroad but holding assets in Israel, the heirs must apply to the Registrar of Inheritance or the Family Court for a “probate order” recognizing the foreign will in Israel. Once the order is granted, legal and administrative actions can be taken with respect to the assets—such as registering property ownership or withdrawing funds from bank accounts.
This process involves filing a detailed application including:
- A copy of the original will, translated into Hebrew and notarized
- A translated and certified death certificate
- Documents proving the will’s validity in the foreign country (e.g., confirmation from a foreign court)
- Affidavits from witnesses if needed, and a power of attorney for a local attorney
After the application is filed, the Registrar of Inheritance publishes a notice in the official records to allow anyone who contests the will to submit their objection. Only when the legally mandated period expires—and in the absence of any objections (or following hearings and decisions on them)—may the court or Registrar issue the probate order.
3.2 Why Can the Process Become Lengthy?
Several cumulative factors can delay the process:
- Translation and certification bureaucracy: A notarial Hebrew translation of the will and other documents, accompanied by an apostille or other international certification, is required.
- Confirmations of validity in the country of origin: Sometimes an official statement from a foreign court is necessary to confirm the will’s validity.
- Review of the will’s compatibility with Israeli law: Even if the will is valid abroad, an Israeli court may refuse to recognize it if it contradicts basic principles of local law.
- Potential objections: If heirs or third parties file objections, the hearing process can last months or even years, as it may involve witness testimony and lengthy legal proceedings.
3.3 Additional Procedural Difficulties
Beyond translations and certifications, problems sometimes arise in locating information or submitting required documents. For instance, heirs may be unaware of which bank accounts the deceased held in Israel or may struggle to obtain official land registration documents. They need close assistance from a local Israeli attorney who is experienced in such matters—someone who can search for information in various databases and approach the relevant authorities.
Additionally, when heirs do not speak Hebrew and live abroad, every bureaucratic step requires international document exchanges, additional notarial signatures, and so on. In practice, this can cause significant expenses and headaches, and errors that require correction—further extending the process.
3.4 Sensitivities and Potential Frictions Among Heirs
Frequently, the foreign will does not clearly differentiate between assets located in various countries. Consequently, disputes may arise among heirs regarding the practical division of assets. Family members residing in Israel might claim priority to a local property, while heirs abroad might insist on selling the property and splitting the proceeds.
Such frictions intensify when the property is of high value or when there are heirs from different family branches (for example, children from previous marriages or spouses who are not on good terms). In these situations, objection proceedings to the will can drag on, and complex legal arguments may be raised regarding foreign law versus Israeli law.
3.5 The Need for Legal Representation Specialized in Private International Law
In view of all these challenges, foreign residents dealing with a foreign will in Israel require specialized legal advice. An attorney skilled in these procedures can optimally handle the application by:
- Securing all necessary translations and certifications
- Correctly and thoroughly submitting documents to the Registrar of Inheritance
- Addressing objections should they arise
- Locating assets and ensuring their value is preserved until the estate is distributed
While such a path is possible, in many cases it is preferable to plan in advance and avoid having to execute a foreign will in the first place—by preparing a local Israeli will.
4. Economic and Time-Related Aspects of the Execution Process
4.1 Financial Costs
Executing a foreign will in Israel involves considerable expenses:
- Fees paid to authorities: The fee for opening a case with the Registrar of Inheritance, plus publication fees in the press or official records.
- Notarial translations and apostille: Every official document must be translated into Hebrew and properly certified.
- Attorney’s fees: A potentially lengthy and complex legal process. In some cases, proceedings in the Family Court may be needed, which increases legal costs.
- Additional expenses: Accountants, appraisers, tax consultants—particularly if the estate is sizable or complicated, or if debts and taxes remain unpaid by the deceased.
These expenses can add up significantly, especially if there is conflict among the heirs or if a long legal battle is necessary.
4.2 The Time Factor
Time is critical: executing a foreign will in Israel can take many months or even years, depending on the complexity of the case and the pace at which authorities operate. As long as no probate order is issued, the assets are in a legal “freeze,” and heirs are unable to fully realize, sell, or otherwise use them.
Such a freeze can be especially burdensome if the property generates ongoing costs—for instance, mortgage payments, municipal taxes, or maintenance fees. Heirs may need to cover these expenses without receiving any immediate income or benefit from the asset.
4.3 Impact on the Economic Situation of the Heirs
Delays in finalizing the estate can severely affect heirs needing funds for living expenses or family support. If the deceased was the primary breadwinner, the family may lack sufficient financial resources precisely at the difficult time following the loss.
Additionally, if some heirs live abroad, they might incur travel costs to handle estate-related matters in Israel or have to pay high fees for local services. All this creates economic and emotional stress that could often be prevented through proper advance planning.
4.4 Additional Complications Due to Currency Exchange and Capital Market Fluctuations
In today’s global economy, asset values can change rapidly. If the estate consists of financial assets, the market may undergo a sharp downturn while the heirs await the probate order. If it includes real estate, a window of opportunity to sell at a high price might close during the waiting period. Currency exchange rates between the home country’s currency and the Israeli shekel may also shift unfavorably.
All these factors underscore the importance of settling matters in advance, enabling heirs to gain swift access to assets and decide on the necessary financial actions.
4.5 Preparing a Will in Israel as a Long-Term Investment
As will be further elaborated, the upfront cost of drafting an Israeli will (legal advice, notarial certification, etc.) is negligible compared to the potential financial and emotional costs that might arise later. It is an investment that pays for itself when the time comes, reducing complex legal proceedings and providing peace of mind for the testator and their family.
5. Advantages of Preparing a Will in Israel
5.1 Legal and Procedural Certainty
The main advantage of preparing a will in Israel is the considerable shortening of the process of having it recognized after the testator’s death. A validly executed local will does not require separate “foreign will execution” proceedings; the heirs need only request an Israeli probate order, which is usually simpler and faster.
Moreover, the Israeli legal system automatically recognizes the formal prerequisites set out in the Inheritance Law, minimizing doubts or invalidations on technical grounds (such as the absence of witnesses or a non-compliant format).
5.2 Alignment with Local Practices and Procedures
Israeli law clearly specifies how a will should be structured: it can be handwritten (including date and the testator’s signature), signed in the presence of two witnesses (who sign together with the testator), executed before an authority (a court, registrar, or notary), or in exceptional cases, made orally. An Israeli attorney who specializes in the field can guide the testator to the most suitable format—if the goal is to avoid unnecessary legal proceedings, for instance, a notarial will is highly robust and difficult to challenge.
5.3 Option to Appoint a Local Estate Administrator
One of the most important aspects of an Israeli will is the ability to explicitly appoint a local estate administrator. It is possible to designate one or more individuals who already reside in the country, understand the local language and culture, and have direct, immediate access to the assets. They can deal directly with banks, the Israel Land Authority, insurance companies, government offices, and more—thereby saving foreign heirs from encountering significant red tape.
Additionally, the will may include precise definitions of the administrator’s powers and responsibilities: whether they may sell a property, how proceeds should be distributed, and how the administrator will be compensated. This transparency helps prevent disputes after the testator’s death.
5.4 Flexibility in Estate and Capital-Gains Tax Planning
While Israel does not currently impose a direct inheritance tax, there are other taxes that may be relevant, such as capital gains tax on real estate transactions or share sales. Preparing a local will with guidance from a tax professional can help minimize tax liability and ensure proper planning to avoid overpayments.
For instance, the will can stipulate a phased approach to selling assets, set up a trust to hold a property and pay heirs gradually according to their situation, or define conditions that let heirs choose when to sell the asset to reduce tax obligations.
5.5 Adapting to the Testator’s Unique Family Situation
In many cases, a foreign resident holding assets in Israel also has familial ties to the country—children or grandchildren living there, previous marriages, or other relatives residing locally. A local will allows the testator to explicitly address these circumstances—for example, by allocating a specific property to a child living in Israel, providing exclusive housing rights to a former spouse, or ensuring that each heir receives their share in a balanced manner.
Through an Israeli will, the testator can also stipulate that the property be leased out for the long term so that heirs living abroad benefit from rental income while the local heir manages the property. Such flexibility may reduce disputes and maintain clarity in family relationships.
5.6 Emotional and Familial Security
Beyond the legal dimension, there is substantial emotional value in the testator’s having sorted out matters clearly and in advance. When death occurs, the family is already dealing with grief; the added burden of complex legal procedures can be overwhelming. A well-prepared local will prevents tensions and conflicts among heirs and ensures that the estate is distributed according to the testator’s wishes as smoothly as possible.
6. The Importance of Appointing a Local Estate Administrator
6.1 The Role of the Estate Administrator
An estate administrator plays a pivotal role in managing the estate’s assets until they are finally distributed. Their responsibilities include:
- Locating assets in all relevant institutions
- Managing accounts (banks, investments, debt payments)
- Overseeing real estate (renting out property, maintenance, collecting rent)
- Handling legal and administrative tasks with tax authorities, national insurance, and insurance companies
- Distributing assets to heirs in accordance with the will or an inheritance order
When the appointed administrator does not reside in Israel or is unfamiliar with the local legal and cultural systems, severe issues may arise—management failures, communication difficulties, and unnecessary delays.
6.2 The Importance of Prior Appointment
If a foreign resident drafts a will in Israel but fails to appoint a local administrator, the court will need to appoint an administrator after the testator’s death. Such an appointment can be delayed or spark disputes among heirs about who is suitable to serve in that role, whether a foreign administrator can operate legally in Israel, etc.
By contrast, if the Israeli will clearly designates who the administrator is (for example, the decedent’s Israeli attorney or a local family member), much of the procedural burden is eliminated. The court generally respects the testator’s choice and grants the appointed individual the necessary powers.
6.3 Efficient Communication with Authorities and Banks
A local estate administrator can deal directly with Israeli banks to close accounts, withdraw funds, verify outstanding debts, and so forth. They can transfer funds to heirs abroad without the need for extensive intermediaries.
Likewise, the process of registering rights or selling real estate with the Land Registry Office (Tabu) or the Israel Land Authority proceeds more swiftly and smoothly. Someone physically present in Israel can file documents, track registration processes, and resolve any procedural issues in real time.
6.4 Reducing Family Disputes
A neutral estate administrator helps balance the interests of different heirs and ensures that all rights and obligations are fulfilled according to the law or the will. When heirs receive systematic explanations of the estate’s distribution, costs, and payouts, the potential for conflict is reduced—especially if the administrator is a professional not beholden to any particular party.
This arrangement is particularly valuable when dealing with heirs who have special needs, minor children, or heirs living abroad. The administrator can oversee all legal and practical aspects so that each heir’s rights are protected.
6.5 Beyond Merely Technical Management
Beyond the administrative tasks, a local estate administrator can offer professional advice—for instance, whether it is preferable to rent out a property long term or sell it immediately, whether there are potential legal issues if the estate is complex, or how to handle tax matters to minimize capital-gains tax or other levies.
In this capacity, the administrator may serve as a coordinator for all the estate’s Israeli aspects, keeping heirs abroad informed and safeguarding their interests.
7. Clarifying Local Rights and Assets for Inheritance Purposes
7.1 Lack of Knowledge About the Scope of Assets
Often, foreign residents own diverse assets in Israel—real estate, bank accounts, business investments—and the family heirs may not even be aware of their full extent. By preparing a local will in consultation with an Israeli attorney, these assets can be systematically mapped and documented. Thus, at the time of death, there is no need for guesswork; everything is listed and identified within the will itself.
7.2 Documentation of Rights and Registration Papers
In Israel, real estate ownership may be recorded with the Land Registry (Tabu), the Israel Land Authority, or management companies. Sometimes ownership differs between “full ownership” and “leasehold” or between Tabu registration and registration at the Israel Land Authority. Each context has a different bureaucratic process for transferring rights to heirs.
A local will can include official Land Registry documents or at least detailed references to the property’s registration, so the heirs know precisely where to apply and which documents to provide. This can save months of navigating government offices to verify property details.
7.3 Trust Documents or Ongoing Transactions
A foreign resident may operate through an Israeli corporation or a trust for managing assets in Israel. The foreign will might not even mention the existence of a company or trust, or may lack clarity on how shares or trust rights should be transferred after death.
A local will can tie together the corporate structure with inheritance arrangements. The testator can specify how shares in the company should be passed on, who will manage it in practice, how profits will be distributed, and so on. The same applies to trust arrangements—the will may identify the future beneficiaries of the trust and help prevent legal disputes.
7.4 Promoting the Financial Stability of Local Heirs
If some heirs live in Israel, preparing a local will simplifies their access to the decedent’s property. A child residing in Israel may rely on rental income from a certain asset, or may urgently need access to a bank account to pay routine expenses. Without a local will, this heir could find themselves stuck for a long time in bureaucratic procedures preventing them from using the asset or bank account.
7.5 Protecting Heirs Who Lack Legal Experience
Many heirs have limited knowledge of family law or inheritance law—let alone private international law. A well-structured local will can prevent costly mistakes by explaining step by step how heirs should proceed—whom to contact, which certificates they need, and how to manage the property until it is distributed. This is especially vital when there are minor heirs or elderly heirs struggling with legal or bureaucratic matters.
8. Supporting the Foreign Will’s Provisions and Mitigating Risks
8.1 Avoiding Conflicts Between Wills
A major concern for testators holding a foreign will is that drawing up an additional will in Israel may automatically revoke the previous one. Indeed, a new will typically cancels an older one—unless the new will explicitly states that it is intended to “complement” rather than “revoke.”
Therefore, whenever there is both an Israeli will and a foreign will, it is recommended to include a clause clarifying that the Israeli will applies solely to assets in Israel and does not invalidate or undermine the validity of the foreign will pertaining to assets in another country. This approach prevents any conflict.
8.2 Legal Support to Prevent Objections
When an Israeli will is clearly drafted in compliance with legal requirements and reflecting the testator’s wishes, there is less likelihood an heir or third party will successfully contest it. Israeli courts and the Registrar of Inheritance hold wills that comply with the statutory formalities in high regard. Conversely, if only a foreign will is available, there is a higher risk of objections based on the argument that it does not meet Israel’s formal criteria.
8.3 Reducing the Risk of Misinterpretation
Translating a foreign will from English (or another language) into Hebrew—or vice versa—may introduce inaccuracies. Misuse of legal terms that do not exist in Hebrew, or poor translations, can lead to confusion. An Israeli will written in language the local legal system clearly understands uses appropriate terms and ensures that the court comprehends the testator’s intent, leaving minimal room for contradictory interpretations.
8.4 Precedent-Setting Rulings and Judicial Perspectives
Family Courts in Israel tend to examine the testator’s intentions based on all the circumstances. They weigh principles of fairness and family justice, with an emphasis on honoring the testator’s wishes. However, if the foreign will is unclear or contradicts Israeli law, the court may impose conditions or limitations.
A clearly worded Israeli will makes it easier for the court to uphold the testator’s wishes in full, freeing the court from dealing with translation problems, incorrect interpretations, or failure to meet even the most basic local formal requirements.
9. Conclusion and Recommendations
9.1 Key Points
Throughout this article, we have seen how foreign residents holding assets in Israel can place their heirs in a situation of costly, complex estate proceedings. Executing a foreign will may stretch over a long period, require multiple translated and certified documents, and raise the risk of legal objections or clashes. Conversely, preparing a will in Israel offers a more efficient and cost-effective pathway, providing:
- Legal certainty – assurance that the local will is recognized by the Israeli legal system without additional proceedings to recognize a foreign will.
- Prevention of disputes – setting out clear distribution instructions according to Israeli law reduces the likelihood of heir conflicts.
- Time savings – obtaining an Israeli probate order is generally quicker and simpler than executing a foreign will.
- Financial savings – the legal and translation costs are lower, and so is the ongoing need for attorneys and accountants over time.
- Administrative convenience – one can pre-appoint a local estate administrator, paving the way for straightforward management after death.
9.2 The Importance of Advance Planning
The greatest takeaway is that planning ahead spares much frustration. Instead of relying solely on a foreign will, the testator can create a complementary system of wills—a local Israeli will alongside a will in the home country (or several countries, if assets are dispersed). It is essential to incorporate language clarifying that the wills do not revoke each other but apply to distinct assets.
9.3 Choosing the Attorney and Legal Representation
It is advisable to select an attorney specializing in family law and private international law, familiar with the Israeli Inheritance Law and, as much as possible, the requirements of the foreign country. The attorney can assist in drafting a clause clarifying the interplay between the different wills and can prepare a sound legal foundation should further explanations be required in the future.
9.4 The Importance of Appointing a Local Estate Administrator
As emphasized, appointing a local estate administrator in the Israeli will preempts major obstacles down the road. The administrator will deal directly with government bodies, banks, and other institutions, reporting to heirs wherever they are in the world. This resolves issues of language, geographical distance, and legal expertise.
9.5 Arranging Tax and Real Estate Matters
Even though Israel currently does not impose inheritance tax, other levies—such as capital-gains tax, purchase tax, and tax on investment profits—may apply to the sale of assets. Drafting the will in coordination with a tax advisor and an attorney can highlight methods for reducing unnecessary payments—for instance, by staggering the distribution over time or using well-defined trust structures.
9.6 Avoiding Uncertainty and Achieving Emotional Well-Being
Losing a loved one is difficult enough. Complicated legal proceedings only add to the emotional burden. A clear Israeli will allows the family to focus on grieving and memorializing the deceased without sinking into bureaucratic difficulties. It lowers the risk of disagreement and provides a definitive reference that heirs and courts must follow.
9.7 Final Summary
In the context of increasing globalization over the past decades, many foreign residents hold assets in Israel—whether those who maintain local real estate investments or those engaged in business activities via Israeli entities. When such an individual passes away, the estate’s distribution may face significant obstacles if no Israeli will has been prepared in advance.
The central point: executing a foreign will in Israel can be cumbersome, time-consuming, and expensive. Language barriers, legal discrepancies, the need for certified translations and legal confirmations, and the possibility of objections all present a considerable challenge to the foreign resident’s heirs. Such challenges come with heavy financial costs, wasted time, and sometimes painful family disputes.
Drafting a local will in accordance with Israeli law resolves many of these problems. It grants immediate effect to the testator’s wishes for assets in Israel and enables heirs to obtain an Israeli probate order without having to formally recognize a foreign will. Moreover, appointing a local estate administrator within the will itself is a smart solution that assures quick handling and minimal bureaucracy after the testator’s death.
The unequivocal recommendation: any foreign resident holding (or planning to hold) assets in Israel should seriously consider preparing an Israeli will, in addition to their existing will in their home country. It should be carefully drafted to clarify that it applies solely to assets in Israel, without invalidating the foreign will. Seeking comprehensive advice from an attorney specialized in private international law and family law, alongside tax or accounting professionals as needed, is highly advisable.
In this way, one can prevent delays, reduce costs, maintain harmonious relationships among heirs, and ensure the estate’s assets are optimally utilized for the benefit of all beneficiaries. Above all, it is a logical and prudent step, granting the family the peace of mind they need in the difficult moments after a loss, secure in the knowledge that everything is arranged and clear under Israeli law.