Trusts

Trusts in Israel are subject to a detailed tax framework established in 2006. The tax treatment depends on whether the trust is classified as an Israeli residents' trust, a foreign beneficiaries' trust, or a relatives' trust. Learn about the taxation of trust income, distribution rules, reporting obligations for trustees and beneficiaries, and the special provisions for immigrant trusts.

  1. Types of Trusts in Israel

    Overview of trust classifications for Israeli tax purposes

  2. Settlor's Trust (Israeli Settlor)

    Tax treatment when an Israeli resident creates a trust

  3. Foreign Trust

    Tax treatment of trusts created by non-Israeli residents

  4. Trust Reporting Obligations

    Reporting requirements for trusts involving Israeli persons

  5. Tax Planning with Trusts

    Legitimate uses of trusts for tax planning in Israel