Understanding Wills and Inheritance in Israel
Understanding wills and inheritance in Israel is essential for anyone who owns assets in the country. Israeli law provides a clear legal framework, but estate planning requires careful attention to formal requirements and practical implications to ensure that personal wishes are respected.
A will is the primary legal instrument through which a person determines how their assets will be distributed after death. In Israel, inheritance matters are governed by the Inheritance Law, 1965, which regulates wills, probate, estate administration, and intestate succession.
The Legal Framework: Inheritance Law in Israel
The Inheritance Law, 1965 forms the foundation of inheritance law in Israel. It defines what constitutes a valid will, establishes execution requirements, and determines how estates are distributed when no will exists.
Israeli law generally recognizes testamentary freedom, allowing individuals to distribute their assets as they choose within the statutory framework. At the same time, the law protects certain family members, particularly spouses, through defined inheritance rights. Applications for probate orders and inheritance orders are submitted to the Registrar for Matters of Succession under the Ministry of Justice, with court involvement mainly where objections or disputes arise.
What Is a Will and Why It Matters
A will is a legal document that sets out a person’s instructions for the distribution of their estate after death. In Israel, a valid will ensures that assets are distributed according to the testator’s intentions rather than default statutory rules.
A properly drafted will reduces uncertainty and minimizes the risk of disputes between heirs. It can also address guardianship arrangements for minor children and include specific instructions regarding particular assets or beneficiaries. To be legally effective, a will must comply with statutory formalities and be executed by a person with legal capacity.
Types of Wills in Israel
Israeli law recognizes four types of wills, each with specific legal requirements.
A handwritten will must be written entirely in the testator’s handwriting and signed by the testator. An oral will may be made only in exceptional emergency circumstances and is subject to strict statutory conditions. A will before witnesses is signed by the testator in the presence of two witnesses who attest to its execution. A will before an authority is executed before a judge, registrar, or other authorized official and offers a high level of legal certainty.
Living Wills and Medical Decision-Making in Israel
In Israel, what is commonly referred to as a “living will” is most effectively implemented through an Enduring Power of Attorney. This legal instrument allows a person to appoint a trusted representative to make medical, personal, and financial decisions if legal capacity is lost in the future.
Enduring Powers of Attorney are governed by the Legal Capacity and Guardianship Law and are supervised by the Ministry of Justice. Advance medical directives also exist, mainly in end-of-life situations under the Dying Patient Act, 2005. In practice, an Enduring Power of Attorney is the primary legal mechanism for incapacity planning in Israel.
Drafting, Amending, and Revoking a Will
Drafting a will requires compliance with statutory formalities and clear expression of intent. A will may be revoked or amended at any time before death, usually by executing a new will that revokes earlier versions or by preparing a legally valid codicil.
Life events such as marriage, divorce, or the birth of children often justify reviewing and updating an existing will to ensure it reflects current circumstances and intentions.
The Probate Process in Israel
Probate is the legal process through which a will is validated and authority is granted to administer the estate. Applications for probate orders or inheritance orders are generally filed with the Registrar for Matters of Succession.
Court proceedings typically arise only if objections are filed. Once appointed, the estate administrator or executor is authorized to collect assets, settle debts, and distribute the estate in accordance with the will or statutory inheritance rules.
Intestate Succession Without a Will
When a person dies without a will, Israeli intestate succession rules apply automatically. Distribution depends on the surviving relatives. A surviving spouse has defined statutory rights that vary depending on the presence of children, parents, or other relatives, while children generally inherit equal shares.
Inheritance Tax and Financial Considerations
Israel does not impose inheritance tax or estate tax, following their abolition in 1981. However, beneficiaries may still be subject to other taxes, such as capital gains tax on the sale of inherited property or income tax on income derived from inherited assets. Estate administration may also involve legal and administrative expenses.
Foreign Wills and International Estates
Foreign wills may be recognized in Israel if they comply with the legal requirements of the place of execution, the testator’s nationality or domicile, or Israeli law. Even when formally valid, a foreign will usually requires a probate order or legal review in Israel. Cross-border estates often require coordinated legal and tax advice.
Professional Experience in Wills and Inheritance Matters
Sternberg & Co. Advocates is an Israeli law firm advising clients on wills, inheritance, probate, and estate planning under Israeli law, including complex inheritance disputes and estates involving Israeli and international assets. The firm represents private individuals, families, and international clients in both advisory and contentious inheritance matters.
Attorney and Notary Eran Sternberg is a civil and commercial litigator with extensive experience handling inheritance disputes, challenges to wills, probate litigation, and multi-party estate conflicts under Israeli law.
Disclaimer and Legal Guidance
This article is provided for general informational purposes only and does not constitute legal advice. Inheritance and estate planning matters depend on individual circumstances and applicable law.
For legal guidance regarding wills, inheritance, probate, or inheritance disputes in Israel, Sternberg & Co. Advocates, an Israeli law firm, can review your specific situation and provide professional advice tailored to your legal needs under Israeli law.