Buying or selling property in Israel involves many challenges: location, budget... But real estate taxation remains crucial for the success of your project and limiting costs. With an expert lawyer, transform complexities into substantial savings opportunities.
1. The "one-third ownership" rule: Save on acquisition tax (Mas Rechisha)
33.33%
Example: 25% with 3 co-owners → "unique residence" benefits preserved.
Inheritance: threshold up to 50% without loss of benefits.
Caution: family cumulation (spouses + children <18 years) counted as one entity.
2. Inheritance: Exemptions to preserve (Mas Shevach)
No Mas Rechisha upon receipt by inheritance.
Capital gains exemption: heir benefits from deceased's rights (if unique property).
Foreign residents (2021 reform): proof required of absence of other property in country of residence (foreign tax certificate essential).
