How to Inherit in Israel: Practical Guide for Heirs in 2026

Introduction

This guide is for heirs, executors, and families dealing with inheritance in Israel, whether you live in Israel or abroad. Understanding the inheritance process in Israel is crucial to avoid delays, legal disputes, and ensure assets are transferred smoothly. This guide explains exactly how to inherit property, money, or other assets in Israel, step by step.

Quick Answer: What You Must Do First to Inherit in Israel

In Israel, you cannot simply receive money, real estate, or bank funds after a relative passes away. Before any asset can be transferred to your name, you must obtain a formal court order—either a Succession Order (Tzav Yerusha) or a Probate Order (Tzav Kiyum Tzava) to transfer ownership of inherited property. A Succession Order identifies legal heirs and their shares when no will exists. A Probate Order declares the validity and authenticity of a will.

• The very first legal step in almost every inheritance case is filing an application with the Israeli Inheritance Registrar or Family Court. If the deceased left a legally valid will, you need a Probate Order. If there is no will, you need a Succession Order. Heirs must file a Probate Application with the Israeli Inheritance Registrar, submitting the will and death certificate, and paying the required fees.
• Documents you must prepare right away:
  • Original death certificate (Israeli or foreign, with apostille and certified translation if needed)
  • Original will (if one exists)
  • ID or passport copies of all heirs
  • Land Registry extract (נסח טאבו) for any real estate the deceased owned
  • Signed affidavits from the applicant

The probate process in Israel requires submitting a petition to the Inheritance Registrar or Family Court, including all necessary documents to establish the heirs’ rights.

• No Israeli bank—whether Leumi, Hapoalim, Discount, or any other—will transfer funds to heirs without one of these orders. The Land Registry operates the same way. Without the proper court order, inherited property remains frozen.
• If heirs are in conflict, if the deceased had a second marriage, or if family members live in different countries, consulting an inheritance lawyer or an experienced Israeli law firm early prevents procedural mistakes that can delay the estate for months or even years.
• At the law office of Derri Rifer & Co, we typically begin with a focused strategy meeting. We map out the heirs, identify all assets (real estate, bank accounts, company shares, vehicles), determine which law applies (Israeli vs. foreign), and then prepare and file the necessary application on the client’s behalf.

Now that you know the first steps, let’s explore the legal framework that governs inheritance in Israel.

Legal Framework: Which Law Governs Inheritance in Israel?

Israel’s inheritance laws are primarily governed by the Succession Law of 1965. The primary statute governing inheritance in Israel is Israel’s Inheritance Law, enacted in 1965. This succession law applies both to Israeli residents and to non-residents who left assets in Israel. The law in Israel governs the distribution of a deceased person’s estate, combining civil and religious legal principles. Understanding this legal framework is essential before taking any steps to inherit.

• Section 1 of Israel’s Inheritance Law establishes that upon a person’s death, all property—real estate, bank accounts, shares, vehicles, and other rights—passes to the heirs. However, the actual transfer of ownership requires a court order.
• Israeli inheritance is governed primarily by civil law. The Family Court handles most inheritance matters, though rabbinical courts also have jurisdiction in certain cases involving Jewish parties who consent to their authority. The hierarchy of heirs is determined by the following order: spouse, children, parents, and siblings, as set out in the law.
• For people with connections to more than one country, questions of domicile (the country considered the permanent home) and the testator’s residence can determine which law applies to the overall estate. However, Israeli law typically governs assets physically located in Israel—an apartment in Tel Aviv, Jerusalem, or Rishon LeZion will be subject to Israeli courts regardless of where the deceased lived.
• Many provisions in the Inheritance Law date from 1965, but they are interpreted through current case law from Family Courts and the Supreme Court. This ongoing legal evolution makes professional guidance essential for navigating the system correctly.

Foreign wills are recognized in Israel but must be translated into Hebrew and comply with Israeli procedural requirements.

With the legal framework in mind, let’s examine the two main routes to inheritance in Israel.

With a Will or Without a Will: Two Basic Routes to Inherit in Israel

There are only two legal routes to inheritance in Israel: inheritance by will and inheritance “by law” (intestate succession when there is no valid will). The path your family takes depends entirely on whether a legally valid will exists, as only a legally valid will can determine the distribution of the estate.

• When the deceased left a legally valid will, the estate is distributed according to that will’s instructions. Heirs must obtain a Probate Order from the Inheritance Registrar or the Israeli Family Court to confirm the will’s validity and proceed with distribution. A valid will in Israel overrides the default rules of intestate succession.
• If there is no will at all, or if a will is invalidated by the court, the entire estate is distributed according to the fixed order of heirs established in the Inheritance Law. In this case, heirs apply for a Succession Order.
• A newer valid will automatically cancels earlier wills. If a person drafted a will in 2010 and another in 2023, the 2023 will governs. Heirs must always locate the most recent will chronologically.
• Practical examples: A widowed parent in Bat Yam writes a will dividing an apartment differently among children, perhaps leaving more to a child who provided care. Alternatively, a person who died in 2022 without a will, leaving a spouse and three children—the estate is then divided strictly by law, with half the estate going to the spouse and the remaining half divided equally among the children.
• Even when a valid will exists, disputes may arise about its validity. Questions of testamentary capacity, undue influence, or alleged forgery can lead to formal objections and contested court hearings.

Now that you know the two main routes, let’s review the types of wills that are valid in Israel.

Types of Wills That Are Valid in Israel

The Inheritance Law recognizes four specific types of wills, each with strict formal requirements to be considered legally valid. Mistakes in execution—even seemingly minor ones—can invalidate a will years after it was written.

The four recognized types of legally valid wills are:

1. Handwritten wills (צוואה בכתב יד)
2. Wills made in the presence of witnesses
3. Wills made before an authority (judge, registrar, notary, or religious court)
4. Oral wills (צוואה בעל פה) made in extreme deathbed situations

• The most common and recommended type in practice is a legally valid will in the presence of two witnesses, typically drafted by a lawyer and signed at the law office.
• A will made before an authority—for example, before an Inheritance Registrar in Tel Aviv or a Family Court judge in Jerusalem—carries particularly strong evidentiary weight because it is officially recorded and stored by the court.
• Informal wills carry high risks: a missing date, a missing signature, witnesses who are also heirs, or unclear language can all lead to disputes between siblings and other heirs years later.
• Our office typically drafts legally valid wills in clear modern Hebrew or in bilingual format (Hebrew-English) when heirs live abroad. We also advise clients on whether to deposit their will with the Israeli Registrar for safekeeping.

Handwritten Will

A handwritten will is written entirely in the testator’s own handwriting, signed, and dated. This type is common when a person writes a will at home without consulting a lawyer.

• Israeli law requires that all text, including the date (for example, “15 May 2024”) and the signature, be in the testator’s own handwriting. A printed or typed document with only a handwritten signature does not qualify as a valid handwritten will.
• Example: A parent in Haifa writes a one-page handwritten will leaving the family apartment in Kiryat Hayim to one child only. After or her death, the court examines the handwriting and date to confirm authenticity.
• Typical pitfalls include: undated documents, use of pencil or unclear ink, additions in the margins, and contradictions between different handwritten notes found after death.
• In contested cases, courts may order a handwriting expert opinion, significantly increasing costs and delaying probate proceedings.

Will in the Presence of Witnesses

This is the most common and recommended will type used throughout Israel, especially when prepared with legal representation.

• The will must be in writing, dated, and signed by the testator in the presence of two adult witnesses. Both witnesses must sign on the same occasion and confirm that the testator signed willingly and appeared competent.
• Witnesses should not be beneficiaries or spouses of beneficiaries. If a witness stands to inherit under the will, this creates grounds for cancellation of specific bequests to that person.
• Example: A couple in Raanana prepares mutual wills in 2023 before two non-related witnesses, covering their apartment, pension rights, and bank accounts at Bank Hapoalim.
• Notarization can be added as an extra layer of evidence but is not legally mandatory. Our office often keeps both a scanned copy and a physical original in secure storage for clients.

Will Before an Authority

This type of will is made before an official authority: a judge, the Inheritance Registrar, a religious court judge (dayan), or a notary acting within the scope of the statute.

• The testator appears personally before the authority, reads or dictates the will, confirms it expresses their wishes, and the authority records, signs, and stores the will in an official protocol.
• Example: An elderly person in Jerusalem who cannot write easily goes to the Inheritance Registrar, dictates a short will in Hebrew, which is then stored in the Registrar’s system until their death.
• Strengths of this method include higher evidentiary value, reduced risk of forgery allegations, and easier proof of capacity at the time of signing.
• Such wills are often chosen in complex family situations or when the testator anticipates possible challenges from other relatives.

Oral Will in Exceptional Circumstances

Oral wills are an emergency exception, permitted only when a person is on their deathbed or in a situation where they reasonably believe death is imminent—such as during terminal hospitalization.

• Two witnesses who understand the testator’s language must hear the instructions, write them down immediately with the date and circumstances, and deposit the document with the Inheritance Registrar without delay.
• Such a will becomes void if the person survives more than 30 days after making it and returns to normal life circumstances.
• Example: An ICU patient in Tel Aviv dictates an oral will to two adult relatives. The court later examines the circumstances with particular suspicion to verify the will’s authenticity and the testator’s mental state.
• People should never rely on this mechanism for planned estate planning. Drafting a formal written will in advance is always safer, and this is what our office consistently recommends to clients.

Now that you understand the types of wills, let’s look at what happens when there is no will.

Default Order of Heirs When There Is No Will

When a person dies in Israel without a valid will, the estate is divided strictly according to the following order of heirs established in the Inheritance Law. Personal promises or family expectations carry no legal weight in intestate succession.

• The first circle of heirs consists of the deceased’s spouse and children (including adopted children). If a child of the deceased has predeceased the testator, the deceased’s grandchildren inherit their parent’s share in the estate. If there is no surviving spouse or children, the deceased’s parents inherit the entire estate. If neither spouse, children, nor parents exist, inheritance passes to siblings. Only after that do more distant relatives—grandparents, uncles, cousins—come into consideration.
• The deceased’s spouse typically receives a significant share of the estate:
  • When there are children: the spouse inherits half the estate
  • When there are no children but parents or siblings exist: the spouse inherits two thirds of the estate
  • The spouse also receives specific rights to the common home and household chattels
• Numeric example: An estate worth 2,000,000 ILS with a surviving spouse and two children would be divided as follows—the spouse receives 1,000,000 ILS, and each child receives 500,000 ILS in equal shares.
• The estate includes not only real estate but also other assets such as bank accounts, stocks, and personal belongings, all of which are divided among the heirs according to Israeli law.
• If no relatives exist within the statutory circles, the entire estate passes to the State of Israel. This outcome is easily avoided by preparing a will in advance.
• Important nuances: Separated but not formally divorced spouses may still inherit under the law. Common-law spouses (“yadua be-tzibur”) may have inheritance rights recognized by the court based on evidence of their relationship.

Heirs Present	Spouse’s Share	Children’s/Other Heirs’ Share
Spouse + Children	Half the estate	Remaining half divided equally among children
Spouse + Parents/Siblings	Two thirds	One third to surviving parents or siblings inherit
Children only (no spouse)	N/A	Entire estate divided equally
Parents only	N/A	Estate divided equally between deceased’s parents
Siblings only	N/A	Siblings inherit in equal shares
No relatives	N/A	Estate passes to the State

If there are no surviving spouse or children, the deceased’s parents inherit the entire estate.

With the order of heirs clarified, let’s move on to the essential court orders required to inherit in Israel.

Probate Order vs. Succession Order: Which One Do You Need?

Both types of orders are issued either by the Israeli Inheritance Registrar or the Family Court. Without one of these legally binding documents, banks, the Land Registry (Tabu), insurance companies, and pension funds will not release or transfer any assets bequeathed to heirs, nor can you legally transfer property in Israel after inheritance.

• Succession Order (Tzav Yerusha): Used when there is no will. The issuance of a Succession Order identifies legal heirs and their shares when no will exists. This order does not list specific assets—only the heirs entitled to inherit.
• Probate Order (Tzav Kiyum Tzava): Used when the deceased left a will. This order declares the validity and authenticity of a will and instructs that the Israeli estate be distributed according to the will’s provisions.

Situation	Order Needed	Purpose
No will exists	Succession Order	Identifies legal heirs and shares by law
Valid will exists	Probate Order	Confirms will validity and authorizes distribution

• Applications are typically filed online (e-filing) or through a lawyer to the Inheritance Registrar in the district where the deceased lived—Tel Aviv, Central District, Haifa, Jerusalem, or Be’er Sheva.
• Processing time in uncomplicated cases is often a few months. However, objections by family members can transform the process into full litigation before the Family Court, extending timelines significantly.
• Our office prepares complete application packages, including revenue stamps, affidavits from the applicant, notices to other heirs, and handles all communication directly with the Registrar to minimize delays for the family.

Now that you know which order you need, let’s walk through the step-by-step process of inheriting property or bank accounts in Israel.

Step-by-Step: How to Inherit a Property or Bank Account in Israel

Understanding the process from date of death to final registration of assets in your name is essential. Ownership does not transfer automatically—each stage requires specific actions and documentation.

Step 1: Collect Documents

• Death certificate (Israeli or foreign)
• ID or passport of deceased and all heirs
• Marriage certificate (if the deceased’s spouse is an heir)
• Ownership papers for real estate (Tabu extract, Minhal or Amidar approvals). If the property is under joint ownership, additional documentation may be required, and the inheritance process may be affected by property relations between spouses or prenuptial agreements.
• Bank statements and account information
• Any existing will

Step 2: Determine Which Order Is Required

• No will → Succession Order
• Valid will → Probate Order
• Decide which forum to apply to (Inheritance Registrar vs. Family Court; Rabbinical Court only in specific Jewish family contexts and usually by consent)

Step 3: File the Application

• Submit the relevant form to the Israeli Registrar
• Pay government fees
• Attach affidavits signed before a lawyer or notary
• Send notices to all potential heirs as required by regulations

Step 4: Respond to Registrar or Court Requests

• Provide clarifications when requested
• Submit translations by a sworn translator for documents in English, Russian, French, or other languages
• Obtain any missing certificates from the Ministry of Interior (Misrad HaPnim)

Step 5: Present the Order to Relevant Institutions

• After the inheritance order is granted, present the Succession or Probate Order to banks, insurance companies, pension funds, and the Land Registry
• This enables you to update and transfer ownership of funds and property in Israel

Step 6: Deal with Taxes and Debts

• Ensure municipal tax (arnona), water, electricity, and mortgage arrears are settled from the estate
• Complete these payments before distributing the remainder to heirs to avoid personal liability later

At the law office of Derri Rifer & Co, with more than 25 years’ experience in Family Courts and Rabbinical Courts, we personally manage each stage for our clients—from the first consultation through final registration in the Tabu.

With the process outlined, let’s discuss the role of the Family Court in inheritance cases.

Family Court Proceedings in Inheritance Cases

Inheritance cases in Israel often require the involvement of the Israeli Family Court, especially when disputes arise or when the estate includes complex issues such as foreign assets or non-resident heirs. Under Israeli inheritance law, the family court is responsible for validating wills, determining who the legal heirs are, and ensuring the fair distribution of the estate. If there is no valid will, the court applies the rules of intestate succession, strictly following the hierarchy set out in the law to identify heirs and their shares.

The Israeli family court also plays a crucial role when the deceased had connections to more than one country. In such cases, the court may need to consider foreign law, particularly if the deceased was a non-resident or held assets abroad. To address these complexities, the court often requires a legal opinion from a law office specializing in both Israeli inheritance law and the relevant foreign law. This ensures that the inheritance process respects both Israeli and international legal requirements.

For non-residents inheriting Israeli assets, navigating the family court process can be challenging. It is common for heirs to work with an Israeli law office to prepare the necessary legal documents, obtain a valid will or succession order, and represent their interests in court. The family court’s oversight helps protect the rights of all heirs and ensures that the estate is distributed according to the law, whether the case involves a straightforward inheritance or a contested estate.

Now that you know the court’s role, let’s look at how debts and executor duties affect the distribution of the estate.

Debts, Liabilities and Executor Duties Before Distribution

The estate encompasses not only assets but also debts. Israeli law requires settlement of all outstanding debts before distributing inheritance to heirs.

Common Estate Debts

• Typical estate debts include mortgages, personal loans, credit cards, municipal taxes, car loans, and sometimes income tax or VAT debts if the deceased ran a business.

Executor Responsibilities

• If a will appoints an executor (a trusted relative or a lawyer), that person must follow the court order instructions, collect information about assets and debts, and file periodic reports when required by the court.

Renouncing Inheritance

• Heirs can, in some situations, renounce their inheritance if the estate is insolvent. However, minor children cannot renounce without explicit court permission protecting their interests.
• Example: A deceased parent leaves an apartment in Petah Tikva with a large outstanding mortgage. The executor must first use sale proceeds to repay the bank, and only then distribute the remaining sum among the heirs.
• Professional guidance helps heirs avoid mistakenly paying estate debts from their private funds or creating unnecessary personal exposure to creditors.

With debts and executor duties explained, let’s clarify the rights and obligations of heirs under Israeli law.

Heir Rights and Obligations Under Israeli Law

Heir Rights

Heirs in Israel are granted specific rights under Israeli law. The surviving spouse is entitled to inherit half the estate if there are children or grandchildren, and two-thirds of the estate if there are no children but other relatives, such as parents or siblings, exist. Children—including adopted children—inherit the remaining half or one-third of the estate, depending on the presence of a surviving spouse. If there is no spouse, children inherit the entire estate in equal shares.

Other heirs, such as siblings, parents, or more distant relatives, may inherit if there are no surviving spouse or children. The law ensures that the estate is distributed fairly among all eligible heirs, following a clear order of priority.

Heir Obligations

In addition to these rights, heirs have important obligations. Before receiving their inheritance, they must ensure that all debts, taxes, and liabilities of the estate are settled. This includes paying off mortgages, municipal taxes, and any outstanding loans. Only after these obligations are met can the remaining assets be distributed among the heirs.

When minor children are among the heirs, the court may appoint a guardian to manage their share of the inheritance until they reach adulthood. This safeguard ensures that the interests of minor heirs are protected throughout the process. Understanding both the rights and responsibilities under Israeli law is essential for heirs to avoid legal complications and ensure a smooth transfer of the estate.

With rights and obligations clear, let’s examine the tax implications of inheriting in Israel.

Tax Implications of Inheriting in Israel

A critical point that many heirs find surprising: there is no inheritance tax in Israel, making the process of inheriting assets relatively straightforward. Heirs do not have to pay any taxes on the property they inherit from a deceased person in Israel. This has been the law since January 1, 2004. However, other taxes may apply later, particularly when selling inherited property.

• Heirs do not pay tax simply for receiving an inheritance—whether money, an apartment, or shares. The transfer by Succession or Probate Order is tax-free at the moment of inheritance.
• When heirs later sell inherited real estate, they may owe capital gains tax (Mas Shevach) on the increase in value since the property was first purchased by the deceased. Various exemptions and reliefs may apply depending on circumstances.
• Unlike the U.S. system, which provides a “step-up in basis” resetting the value to the date of death, Israeli law calculates capital gains from the deceased’s original purchase price. This can result in significant tax when selling inherited property that appreciated over decades.
• Foreign heirs—those living in the USA, Canada, UK, or France—may have tax obligations in their home country even though Israel does not tax the inheritance itself. Consulting a tax adviser in their country of residence is important.
• Example: Siblings inherit an apartment in Holon that their parents bought in 1995. When they sell it in 2026, capital gains tax is calculated from the 1995 purchase price, not from the date of death. This timing and planning matter significantly for the net proceeds heirs receive.
• Our firm coordinates with tax professionals when needed to ensure that sales of inherited property and division of proceeds are handled in a tax-efficient and legally compliant manner.

With tax implications covered, let’s address international and cross-border inheritance issues.

International and Cross-Border Inheritance Issues

Many heirs today live outside Israel—whether they are olim who returned abroad, second-generation Israelis, or relatives who never lived in Israel. This creates additional legal and practical complexities.

• Israeli courts and the Inheritance Registrar have jurisdiction under the law in Israel over assets located in Israel (apartments in Tel Aviv, Haifa, Netanya, or bank accounts in Israeli banks), even if the deceased was domiciled abroad and subject to foreign law in other respects.
• In cross-border cases, the court may require a legal opinion from a lawyer in the country of domicile (such as the USA, UK, or France) regarding that country’s inheritance law. This opinion often must be notarized and apostilled.
• Practical issues arise frequently: obtaining foreign death certificates, arranging certified translations, coordinating with foreign executors, and managing parallel probate proceedings in multiple countries.
• Example: A parent who lived in New York passed away in 2023. They held an Israeli passport and owned a vacation apartment in Herzliya. The heirs need both a U.S. probate proceeding and an Israeli Probate Order to update the Tabu and transfer property.
• The testator’s residence and domicile at death determine many aspects of which law applies. However, for property in Israel, Israeli authorities and Israeli courts retain jurisdiction under the law in Israel regardless of where the deceased lived.
• Our office, led by Derri Rifer & Co, an experienced Israeli law firm, frequently represents heirs abroad using powers of attorney. We handle the entire Israeli process without requiring the heir to fly to Israel for every procedural step—managing legal documents, court appearances, and communications with Israeli authorities on their behalf, especially in complex cross-border inheritance matters.

With cross-border issues explained, let’s see how our firm can help you inherit safely and efficiently.

How Our Boutique Firm Helps You Inherit Safely and Efficiently

The law office of Derri Rifer & Co is an experienced Israeli law firm and boutique practice with over 25 years of experience in family law, inheritance, wills, and real estate. Every file receives personal attention—no case is delegated to inexperienced interns.

• We build a tailored strategy at the outset of every engagement. This means mapping family structure (first vs. second marriage, children from different relationships), reviewing any existing wills, and analyzing intersections between Israeli and foreign law.
• All inheritance and probate cases are personally managed by Derri Rifer & Co. We maintain complete discretion, handle family conflicts with sensitivity, and provide clear communication to clients whether they are in Israel or abroad.
• Services we provide include:
  • Drafting and updating wills (including mutual and reciprocal wills)
  • Obtaining Succession Orders and Probate Orders
  • Representing clients in inheritance disputes before Family Courts and Rabbinical Courts
  • Acting as court-appointed receiver (כונס נכסים) to sell inherited real estate and distribute proceeds
  • Representing non residents through powers of attorney
• Our team is deeply familiar with the courts and institutions that handle Israeli inheritance and family disputes.
• Whether you are dealing with a straightforward inheritance or a complex cross-border estate, whether family members agree on distribution or disputes have arisen, professional guidance makes the difference between months of frustration and an efficient resolution.

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Ready to discuss your inheritance situation? Schedule a confidential consultation with Derri Rifer & Co to map your specific circumstances, understand your options, and develop a clear path forward—whether you are in Israel or living abroad.

With our support outlined, let’s look at additional resources available to heirs in Israel.

Additional Resources for Heirs in Israel

Navigating inheritance in Israel can be complex, but several resources are available to assist heirs throughout the process. The Israeli Inheritance Registrar is a key authority, providing guidance on the requirements for obtaining a probate order or succession order, and offering information on the necessary legal documents and procedures. Their website and offices are valuable starting points for anyone beginning the inheritance process.

Law offices specializing in Israeli inheritance law, such as Derri Rifer & Co – Law Office, offer professional legal representation and advice. These firms can help heirs draft a valid will, handle the transfer of property, resolve disputes, and ensure compliance with all aspects of inheritance law. For non-residents, working with an experienced Israeli law office is especially important to manage cross-border legal issues and communicate with Israeli authorities.

Online resources, including guides from organizations like Native Israel, provide accessible information on Israeli inheritance law, the role of the inheritance registrar, and step-by-step instructions for heirs. These resources can help clarify the process, answer common questions, and point heirs toward the right legal support.

Heirs who live outside Israel should also consider consulting a law office in their home country to ensure they meet any additional legal requirements. By leveraging these resources, heirs can confidently navigate the inheritance process, protect their rights, and ensure the proper transfer of property and assets in Israel.