Ownership Structures

How you hold real estate in Israel — personally, through a company, via a trust, or in a partnership — significantly affects your tax obligations. Compare the tax implications of different ownership structures, including corporate tax rates vs. individual rates, dividend distribution taxes, and strategies for multi-property portfolios.

  1. Holding real estate through a company

    Advantages and disadvantages of holding property in the company

  2. Purchasing real estate in partnership

    Taxation of real estate purchased in partnership

  3. Real estate trust

    Holding real estate through a trust

  4. REIT funds in Israel

    Taxation of real estate funds (REIT) in Israel

  5. Cooperative housing association

    Taxation of housing cooperatives