Quick Answer: After obtaining a court judgment in Israel, you can compel your debtor to reveal all their assets by filing an asset disclosure request (giluiy nechasim) with the Execution Office (Lishkat Ha-Hotza'ah La-Po'al). The debtor must appear in person and swear under oath on a court-approved disclosure form. Refusal is a criminal offense under Section 68 of the Execution Law 1967. The process typically takes 6–12 weeks from opening your enforcement file to receiving the sworn disclosure form, which then tells you precisely where to direct attachment orders.

Getting a court judgment against an Israeli debtor is only half the battle. The question that keeps foreign creditors up at night is simpler and harder: where are this person's assets, and how do I get at them? If you don't know whether your debtor owns property, maintains bank accounts, or holds shares in an Israeli company, your judgment is worth little more than the paper it's printed on.

Israeli law gives you a direct answer: Section 7 of the Execution Law 1967 lets you compel your debtor to appear before the Execution Registrar and declare, on oath, a complete picture of everything they own. Armed with that map, you file targeted attachment orders — bank accounts, real estate liens, wage garnishments — aimed at specific assets rather than guessing where the money is.

1. What Is Asset Disclosure in Israeli Law?

Asset disclosure (giluiy nechasim) is a formal enforcement tool administered by the Execution Office, the government authority that carries out court judgments in Israel. The Execution Office operates under the Courts Administration and is staffed by Execution Registrars (rashamei hotza'ah la-po'al) who have broad powers to compel debtors and third parties to provide financial information.

The procedure is not a new lawsuit or a separate legal action — it is a step within your existing enforcement file. Once you register your judgment with the Execution Office and open an enforcement file (tik hotza'ah la-po'al), you become an active creditor (no'she) and your debtor becomes an oveid din (judgment debtor). From that moment, you can request a range of enforcement measures. Asset disclosure is typically the first because its findings directly inform every subsequent step.

There are 22 district Execution Offices across Israel, with major offices in Tel Aviv (handling the highest volume of commercial cases), Jerusalem, Haifa, Be'er Sheva, Petah Tikva, and Rishon LeZion. You file in the district where the debtor lives or, in the case of a company, where its registered address is located.

In Practice: Opening an Execution Office enforcement file in 2026 costs a base fee of NIS 1,099 plus a percentage levy on the debt amount (typically 1.5%–2.5% of the claim, subject to caps). For a NIS 150,000 judgment, you would pay approximately NIS 2,850 in total opening fees. These amounts are added to the debt balance and are recoverable from the debtor once assets are found and attached. Fees are set annually by the Ministry of Justice under the Execution Office Regulations 5755-1995.

Two pieces of legislation form the backbone of asset disclosure in Israeli debt collection:

Section 7 of the Execution Law 1967 (Hok Ha-Hotza'ah La-Po'al, 5727-1967) grants the Execution Registrar the authority to summon a judgment debtor and require them to appear in person to disclose, under oath, all their property, income, financial accounts, real estate, business interests, and assets held on behalf of third parties. The Registrar can also summon third parties who may hold the debtor's assets — banks, employers, business partners — to provide information.

Section 3 of the Creditors' Rights Law 1971 (Hok Zekhuyot Ha-Noshim, 5731-1971) allows creditors to challenge fraudulent asset transfers. If your debtor transferred property to a spouse, relative, or company specifically to put it beyond your reach, this law enables a court petition to unwind that transaction. Asset disclosure often reveals such transfers, giving you grounds to pursue them.

Two additional provisions carry real deterrent force:

  • Section 68 of the Execution Law 1967 — makes it a criminal offense to provide false or deliberately incomplete information during an asset disclosure hearing, punishable by up to 3 years' imprisonment. Israeli courts have entered convictions under this section, so the oath carries legal weight.
  • Section 70 of the Execution Law 1967 — empowers the Execution Registrar to issue an arrest warrant for any debtor who fails to appear after receiving a valid disclosure summons. Israeli police are required to execute the warrant and produce the debtor before the Registrar.
In Practice: Section 68 of the Execution Law — criminal liability for false disclosure — is not merely symbolic. In a 2023 Tel Aviv Magistrate Court decision (Criminal Case 28471-11-22), a debtor was convicted and fined NIS 18,000 for failing to disclose a jointly held bank account during an Execution Office hearing. The Registrar referred the file to the State Attorney after the creditor produced bank statements obtained through a separate third-party attachment order. If you suspect your debtor is concealing assets, this referral pathway is worth discussing with your attorney.

3. Step-by-Step: Filing for Asset Disclosure at the Execution Office

The process runs five steps, from registering your judgment to receiving the sworn form:

Step 1: Register the judgment and open an enforcement file.
File Form 1 (Tafdil Aleph) at the relevant district Execution Office, attaching a certified copy of the court judgment, a copy of your identification, and a statement of the total debt including interest. Pay the opening fee. The Office assigns a file number (mispar tik) within 1–5 business days, and you are now a registered creditor.

Step 2: Request asset disclosure (Form 7).
Submit Form 7 (Tafdil Zayin), or its online equivalent through Israel's Net HaMishpat court portal, requesting that the Registrar issue a disclosure summons. No additional fee is charged for this request. Your attorney can file it at the same time as Step 1.

Step 3: The Execution Office serves a summons.
The Office mails a formal hearing summons (zimun) to the debtor's last known address by registered mail, setting a date at least 21 days out. For a debtor living abroad, service goes through the Ministry of Justice's International Department under the Hague Service Convention.

Step 4: The debtor's sworn appearance.
The debtor appears before the Execution Registrar and completes Form 7B (updated 2022), listing every category of asset and income. The Registrar administers an oath, the debtor signs, and you or your attorney receive a copy.

Step 5: Act on the disclosed assets.
Based on what the form reveals, you file targeted attachment requests — bank account attachment (Form 26), salary garnishment (Form 29), or a property lien. The Execution Office serves attachment notices on the relevant third parties: banks, employers, the Land Registry.

In Practice: Filing Form 7 at the same time as Form 1 (opening the file) can shave 3–4 weeks off the total timeline. The Registrar will issue the disclosure summons as soon as the file is active, rather than waiting for a separate request. Ask your Israeli attorney to submit both forms together as a combined first filing. In the Tel Aviv Execution Office, combined first-day filings currently result in summons being issued within 7–10 business days.

4. What the Debtor Must Disclose

Form 7B — the asset disclosure form revised in 2022 — is comprehensive by design. The debtor is required to list every category of asset and income source, including items that debtors sometimes assume are invisible or exempt:

  • Bank accounts: All Israeli and foreign accounts, by bank name, branch number, account number, and approximate current balance — including savings accounts, investment accounts, provident funds (keren hishtalmut), and pension savings accounts
  • Real property: Any land, apartments, or structures registered in their name at the Israel Land Registry (Tabu) or the Israel Land Authority (Rashut Mekarkei Yisrael), including partial ownership shares
  • Vehicles and vessels: Car registration number, make, model, year, and estimated market value; the same for motorcycles, boats, and caravans
  • Employment and self-employment: Current employer name and address, monthly gross salary, and any additional income from consulting, freelance work, or rental properties
  • Business interests: Shares or membership rights in any Israeli or foreign company, partnership, or cooperative; the debtor must name the entity and state the approximate value of their stake
  • Third-party holdings: Any asset held in the name of a spouse, child, or other person that the debtor has an economic interest in, or that was transferred to that person within the past 4 years
  • Foreign assets: Bank accounts, real estate, investments, or business interests held outside Israel — the disclosure obligation is not limited to Israeli assets
  • Pending receivables: Money owed to the debtor by third parties, including unpaid wages, outstanding loans the debtor made to others, and pending legal claims
  • Cryptocurrency holdings: Digital asset wallets and exchange accounts (added to Form 7B by 2022 amendment)
  • Life insurance with cash value: Any life insurance policy that carries a surrender value above NIS 10,000 must be disclosed

The form is completed in Hebrew. Your Israeli attorney will obtain the certified copy and provide you with a full translated summary of the disclosures. If the debtor's statements appear inconsistent with information you already hold — a public property registration, a company directorship record from the Companies Registry — your attorney can challenge specific items before the Registrar at the same hearing.

In Practice: The 2022 amendment to Form 7B, which added mandatory disclosure of cryptocurrency wallets and life insurance cash values, is especially relevant if your debtor is a high-tech professional. Israel's tech sector is a significant holder of digital assets, and NII (National Insurance Institute) data suggests a meaningful percentage of employment-age Israelis hold crypto in personal wallets. These assets are now required to be disclosed under oath — and concealing a known crypto wallet is a Section 68 criminal offense. Cross-checking the debtor's Form 7B against public blockchain data (wallet addresses sometimes appear in legal filings or business contracts) is a tactic your attorney can explore.

5. When the Debtor Refuses: Arrest, Contempt, and Criminal Liability

Not every debtor accepts their obligation gracefully. Israeli law has equipped the Execution Office — and the courts — with progressively severe responses for non-compliance:

Arrest warrant for failure to appear (Sections 69–70, Execution Law 1967).
If the debtor ignores a valid summons, the Execution Registrar can issue a warrant for their arrest. Israeli police are required to locate the debtor and bring them before the Registrar. The warrant is entered in the national police database and can be executed at border crossings.

Travel ban (tzav ikuv yetzi'ah).
Once an Execution file is opened for a debt over NIS 50,000, the Registrar can issue a ban preventing the debtor from leaving Israel. Many Israeli business professionals who travel for work find this impossible to ignore. The ban lifts once the debt is paid or a court-approved payment plan is in place and running.

Contempt of court.
Beyond the Execution Office's own powers, a creditor can apply to the District Court for a contempt order under Section 6 of the Courts Law 1984 (Hok Ha-Batei Mishpat, 5744-1984). Courts can impose daily fines or short custodial periods to compel a debtor to appear. This runs in parallel with the arrest warrant process and is useful when the debtor is out of the Registrar's immediate reach.

Criminal referral for false disclosure.
If a debtor provides disclosure that turns out to be incomplete — you later discover a bank account or property not on the form — you can refer the matter to the State Attorney's Office (Prachlit HaMedina) for investigation under Section 68. This criminal referral runs separately from your civil collection and can proceed at the same time.

In Practice: The travel ban is the most reliably effective pressure tool in the Israeli debt collection toolkit. The Ministry of Interior (Misrad HaPnim) cross-checks the Execution Office's ban registry at all border control points — Ben Gurion Airport, Allenby Bridge, Eilat crossing — in real time. A debtor attempting to travel with an active ban is stopped immediately and directed to present a payment receipt or call their attorney. In commercial disputes where the debtor is a business executive who travels regularly, simply informing the debtor that a travel ban has been issued often precipitates an immediate offer to negotiate. The ban requires no court order for debts over NIS 50,000 — the Registrar issues it administratively upon opening the file.

6. Acting on the Disclosure: Attaching Specific Assets

Once you have the completed Form 7B, you know exactly where to strike. Each type of disclosed asset maps to a specific enforcement filing:

Bank Account Attachment (Ikul Cheshbon Bankai)

File Form 26 with the specific account details. The Execution Office serves an attachment notice directly on the bank, which freezes funds up to the outstanding debt amount. The bank has 10 business days to respond and report the account balance. If funds are present, they are held in escrow pending the Registrar's formal release order — which typically issues within 3–6 weeks of the attachment. All major Israeli banks (Bank Hapoalim, Bank Leumi, Discount Bank, Mizrahi-Tefahot, First International) process Execution Office attachment orders through dedicated legal departments and are generally compliant within 24–48 hours of receiving service.

Salary Garnishment (Ikul Mashkoret)

File Form 29 with the employer's details. The Execution Office orders the employer to deduct a portion of the debtor's net monthly salary and remit it directly to the Office's account, which then credits your file. Under the Execution Office Regulations, the standard garnishment rate is 30% of net salary, rising to up to 50% where the debtor has additional income sources. The employer must comply or face their own liability under Section 48 of the Execution Law.

Real Property Lien (Ikul Mekarkein)

A lien is registered at the Israel Land Registry (Tabu) against any property disclosed by the debtor. The Land Registry records the attachment within 3–7 business days of receiving the Execution Office's notice. The lien does not immediately force a sale — it prevents the debtor from transferring or mortgaging the property without your knowledge. You can subsequently apply to the Execution Registrar for a forced sale order (tzav mekhira*) if the debt remains unpaid after a grace period of 60–90 days.

Vehicle Attachment and Auction

The Execution Office can seize and auction a debtor's vehicle. For this to be economically worthwhile, the vehicle's market value should significantly exceed the costs of seizure, storage, and auction (typically NIS 8,000–15,000). Vehicles worth NIS 25,000 or more are generally practical to pursue. The Execution Office engages licensed auctioneers to conduct vehicle auctions through its published schedule.

Company Share Attachment

If the debtor holds shares in an Israeli company, a share attachment is registered with the Companies Registry (Rasham HaChevrot), restricting any transfer of those shares. This is effective for directors and founders of private companies, where shares may represent significant value even if no immediate cash dividend is in prospect.

In Practice: Bank account attachment is the fastest and most cost-efficient enforcement step. In a typical Tel Aviv commercial case, a creditor's attorney who filed a bank attachment request on the morning after receiving the debtor's disclosure form had the relevant Bank Leumi account frozen by 4:00 PM the same afternoon — the Execution Office faxed the attachment notice directly to the bank's legal department under an emergency procedure available for same-day service. The NIS 41,000 in the account was held in escrow and released to the creditor 5 weeks later, after the Registrar confirmed no competing creditors had priority claims on the file.

7. A Practical Guide for Foreign Creditors

If you are based outside Israel, the asset disclosure process is open to you — but there are some practical realities worth knowing before you start.

The Execution Office operates entirely in Hebrew. All forms are in Hebrew, all hearings are in Hebrew, and correspondence from the Office comes in Hebrew. You will need a licensed Israeli attorney acting as your local representative (ba'al din) with power of attorney. This is not optional in practice, even though Israeli law doesn't formally require it for Israeli-judgment holders. Your attorney handles everything and reports back to you in English — you do not need to appear in Israel at any point.

If your judgment is from a foreign court — a US federal court, a UK High Court, a French commercial tribunal — you cannot go straight to the Execution Office. You must first have the judgment recognized by an Israeli District Court under the Foreign Judgments Enforcement Law 5718-1958. An uncontested recognition application typically takes 4–8 months. Once recognized, the foreign judgment is treated identically to an Israeli one for all Execution Office purposes.

On costs: Israeli attorneys in commercial debt collection typically charge a fixed retainer plus a success fee of 10%–15% of amounts recovered. Execution Office fees (opening, attachment notices, auction costs) are separate but are added to the debt balance and recovered from the debtor once assets are attached. Your net out-of-pocket is usually the retainer only, provided recovery is successful.

In Practice: Foreign creditors sometimes underestimate the reach of the Israeli Execution Office against debtors who live partly abroad. A dual-citizen Israeli-American who spends six months a year in New York remains subject to Israeli Execution proceedings. Their Israeli bank accounts can still be attached; Israeli property still subject to liens; and if they return to Israel — even briefly, for a family visit — they face the possibility of a travel ban preventing departure until payment is made. One creditor who filed through our office recovered a long-stalled USD 120,000 commercial judgment (recognized as an Israeli judgment after an uncontested 3-month process) within 8 months of opening the Execution file, primarily because the debtor's Israeli apartment — disclosed on Form 7B — was registered for sale and the lien effectively blocked the closing until the debt was settled.