Assets located in Israel cannot be released to heirs without an Israeli order: an inheritance order when there is no will, or a probate order when there is one. When the deceased was a non-resident, the application must include a legal opinion on the law of their country of residence, and it requires the original will. The application takes months, up to a year or more, depending on the case.

What is the difference between an inheritance order and a probate order?

An inheritance order is issued when there is no will, and the estate is divided according to Israeli intestacy rules. A probate order gives legal effect to an existing will. In both cases, banks and the Israeli land registry will not transfer the deceased’s assets without the order.

What makes a non-resident case different?

Under Israeli law, the estate of a foreign resident is governed by the personal law of their country of residence. The Israeli application must therefore include a reasoned legal opinion showing that the order requested in Israel is consistent with the inheritance law of the country of residence. If the only will was made abroad in a foreign language, notarized translations are also required, and the original will must be presented. If the original is unavailable, a special application must explain and prove why.

What documents do heirs living abroad need?

Typically: the death certificate, the original will (for a probate order), notarized translations of foreign-language documents, a foreign-law opinion, the heirs’ identification documents, and powers of attorney allowing Israeli counsel to act for heirs who remain abroad. The entire process can be handled without the heirs traveling to Israel.

Before you file: the one-time tax-planning window

Before filing the application and before distributing any assets, the heirs should consider how to divide the estate among themselves. The first distribution of estate assets between heirs is exempt from tax when carried out within the estate, and this is a short, one-time opportunity: an agreement between heirs made at this stage can allocate whole properties to individual heirs and save substantial Israeli tax later. Once assets are registered or money is distributed, much of that flexibility is lost.

What taxes apply when inheriting Israeli assets?

Israel has no inheritance or estate tax, and inheritances are not taxable. Capital gains (land appreciation) tax can apply when inherited real estate is later sold. The heirs’ exemptions depend on the deceased’s property position and, for non-resident heirs, on not owning a residential home in their country of residence.

FAQ

How long does Israeli probate take for a foreign resident’s estate?

With complete documents and an Israeli will, usually months. Cross-border cases that rely on a foreign will and require foreign-law proof often take a year or more.

Do the heirs need to come to Israel?

No. With powers of attorney, Israeli counsel can conduct the entire process while the heirs remain abroad.

Who issues the order?

The Israeli Registrar of Inheritance Affairs, and in non-resident and contested cases, the family court.

Can the heirs divide the estate differently from the will?

Often yes, by an agreement between heirs made before the estate is distributed. Done correctly within the estate’s assets, the first distribution is tax-exempt.

What happens to Israeli bank accounts until the order is issued?

They are effectively frozen. Banks release funds only against an inheritance or probate order, which is why starting the process early matters.

Written by Adv. Tali Kessler (MBA), Notary · Rechnitz, Kessler & Co., Law Firm and Notary · Updated August 2026

This page provides general information about Israeli law and is not legal advice. Please consult us about your specific situation.

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