A non-resident who owns real estate, an apartment, or bank accounts in Israel should, in most cases, make a separate Israeli will that covers only the Israeli assets. The will must be valid under Israeli law, be drafted so it does not affect the will made in the residency country, and it spares the heirs notarized translations, foreign-law opinions, and many months of delay in the Israeli inheritance process.

Does a non-resident need an Israeli will?

A will made abroad according to foreign law can, in principle, be recognized in Israel. In practice, probating a foreign will in Israel is slow and expensive: the heirs must present the original will, provide notarized translations if it was not written in Hebrew, and file a legal opinion on the law of the deceased’s country of residence. For estates that include Israeli property, the process routinely takes a year or more.

A separate Israeli will, limited to the assets in Israel, avoids most of that. The Israeli system processes it easily because it is in Hebrew and complies with Israeli law.

Is my foreign will valid in Israel?

Israeli law recognizes foreign wills subject to conditions, and the Israeli authorities will still require the original document and supporting proof. The practical question is rarely whether the foreign will is valid, but how much time and money the heirs will spend probating it. That is the burden an Israeli will alleviates.

What should an Israeli will for a non-resident include?

Three principles matter. First, the Israeli will should deal only with the assets located in Israel. Second, it should state explicitly that it does not revoke or change the will made in the country of residency, and the two wills should be coordinated so neither invalidates the other. Third, it should meet the formal requirements of Israeli law, which differ from those of many other countries. A will drafted in Hebrew has a meaningful practical advantage in the Israeli process.

How do Israeli inheritance rules apply to non-residents?

Under Israeli law, the personal law of the deceased’s country of residence governs their estate. This means Israeli authorities assess a non-resident’s estate through the lens of their country of residence, which is why they require a foreign-law opinion. Some countries restrict the freedom to decide who inherits. Israeli law is comparatively liberal. Planning determines which framework applies.

What taxes will my heirs pay in Israel?

Israel has no inheritance or estate tax. Tax questions arise when inherited real estate is sold: capital gains (land appreciation) tax may apply, and the exemptions depend on the deceased’s property position and on the heir’s. For an heir who is a non-resident, the exemption on selling an inherited apartment is conditional on the heir not owning a residential home in their country of residence. These rules make it worth planning the estate’s division before registering or selling any asset.

FAQ

I live in the US / UK and own an apartment in Tel Aviv. Do I need an Israeli will?

In most cases, yes. An Israeli will covering only the apartment and other Israeli assets will save your heirs significant time and cost, and can be drafted so it does not affect your will at home.

Will my American or European will work in Israel?

It can be recognized, but your heirs will need the original will and notarized translations. The process is slower and more expensive than probating an Israeli will.

Can I have two wills at the same time?

Yes, if they are drafted to work together: the Israeli will covers only Israeli assets and states that it does not revoke the foreign will.

Does Israel have forced heirship?

No. Israeli law gives broad freedom to decide who inherits. Dependents may have limited maintenance claims, but there is no fixed share regime as in some European countries.

Is there inheritance tax in Israel?

No. Taxes arise mainly when inherited real estate is sold, and for non-resident heirs the sale exemption depends, among other conditions, on not owning a residential property in their country of residence.

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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