Inheritance

Israel does not currently impose an inheritance tax or estate tax. However, inherited assets may carry tax consequences when sold, as the heir typically assumes the deceased's original cost basis. Learn about the tax-free nature of inheritances, the carry-over basis rules, how inherited property is treated for capital gains purposes, and related planning considerations.

  1. Inheritance Tax in Israel – None Since 1981

    Why there is no inheritance tax in Israel and the tax implications of receiving an inheritance

  2. Inheriting Real Estate

    Tax treatment when selling an inherited apartment or property in Israel

  3. Wills and Tax Implications

    Tax aspects of wills and estate distribution in Israel

  4. International Inheritance

    Tax implications of receiving inheritance from abroad or leaving assets to foreign heirs

  5. Estate Administration – Tax Obligations

    Tax obligations of estate administrators and executors in Israel