Quick Answer: When someone dies abroad with Israeli assets — a Tel Aviv apartment, a Bank Hapoalim account, old pension savings — a foreign probate or letters testamentary has zero legal effect in Israel. Israeli banks, the Land Registry, and pension funds will not release assets on the basis of any foreign court document, however valid it is in the issuing country. You must open a separate Israeli proceeding before the Inheritance Registrar or the Family Court, obtain an Israeli succession order (tzav yerusha) or probate order (tzav kiyum), and use that order to unlock each Israeli asset. For uncontested matters, the process takes roughly 4 to 8 months and can be handled from abroad through a notarised Power of Attorney — no trip to Israel required.

Every year, families across the UK, US, France, Canada, and Australia discover that a parent, grandparent, or sibling who emigrated from Israel years ago, or who bought an Israeli apartment as an investment, left behind assets that nobody knows how to reach. Sometimes it is real property. More often it is a bank account accumulating interest for years or an old pension fund that was never transferred. And almost always, the family's first move — presenting the Israeli bank with a copy of the foreign probate grant and expecting it to release the funds — goes nowhere.

The reason is not bureaucratic obstruction. It is a rule of Israeli succession law: Israel applies its own law to assets on Israeli soil and requires its own court orders before anything can be transferred. This guide walks through what that means in practice, what documents are needed, and how international families can get through the process without spending years doing it.

1. Why foreign probate orders have no effect in Israel

Section 135 of the Israeli Succession Law 5725-1965 (Chok HaYerusha) requires that any transfer of an Israeli asset after death — whether the deceased died in Israel or abroad — must be authorised by an Israeli succession order or probate order issued under Israeli law. There is no exception for foreign nationals, no shortcut for well-documented foreign estates, and no mechanism for recognising a foreign grant of probate as equivalent to an Israeli order.

This is not unique to Israel — many civil law countries work the same way. But it consistently surprises families from common-law jurisdictions, where an English grant of probate or a US letters testamentary has broad recognition. In Israel, those documents confirm your status as an heir or executor to any Israeli institution that asks to see them. They do not authorise that institution to transfer assets to you.

The practical consequences are straightforward:

  • Israeli banks will not close or transfer a deceased account without an Israeli court order
  • The Land Registry (Tabu) will not register a property transfer to heirs without an Israeli order
  • Israeli pension funds and insurance companies will not pay out policy proceeds to heirs without an Israeli order (unless a specific beneficiary designation was filed with the fund)
  • Israeli brokerage accounts and securities will not be transferred without an Israeli order

Families sometimes spend months making increasingly frustrated calls to Israeli banks before discovering this rule. The earlier you understand it, the faster the process moves.

In Practice — What an Israeli bank actually does with a foreign probate order: When an heir presents a US letters testamentary or UK grant of probate at an Israeli bank, the bank will not refuse it outright. They will photocopy it, note it on the file, and inform the heirs that it is useful background documentation but that the account can only be closed once an Israeli tzav yerusha (succession order) or tzav kiyum (probate order) is produced. Bank Hapoalim, Bank Leumi, Mizrahi-Tefahot, and Discount Bank all operate specialist inheritance desks (mador yerushot) that handle these matters, typically at the main branch in each city. The desk will provide a formal letter confirming the account balance as of the date of death — a useful document for the Israeli proceeding — and place a freeze on the account to prevent withdrawals. Bringing a certified apostilled copy of the foreign probate document to the bank early accelerates the process once the Israeli order arrives, because the bank's inheritance desk can pre-process some documentation in advance.

2. Which law governs the estate — the lex situs rule and Section 137

Israel's private international law on succession is set out in Section 137 of the Succession Law 5725-1965. It draws the standard distinction between immoveable and moveable property.

Israeli immoveable property (real estate) is always governed by Israeli law, regardless of where the deceased was domiciled. An apartment in Haifa is governed by Israeli succession law regardless of whether the deceased was an Israeli citizen, a UK national who bought it as an investment, or a French national who inherited it from an Israeli parent. Israeli law determines who the heirs are, what share each takes, and what formalities apply to the transfer.

Moveable property — bank accounts, shares, pension savings, personal belongings — is in theory governed by the law of the deceased's last domicile. In practice, Israeli courts apply Israeli succession law to Israeli-located movables in the overwhelming majority of cases, particularly where heirs seek access through Israeli institutions. A bank account in Israel will be distributed according to Israeli succession law even if the deceased was domiciled in New York.

The practical implication: the heirs' entitlements are determined by Israeli law, either the statutory scheme under Section 11 of the Succession Law (if there was no valid will) or the terms of a valid will. If the deceased left a UK will that refers to Israeli assets, the Israeli proceeding will consider that will, but the Inheritance Registrar will apply Israeli law to assess its formal validity and effect on the Israeli assets.

In Practice — When a foreign will can be used in the Israeli proceeding: A will made abroad can be submitted to the Israeli Inheritance Registrar as the basis for a tzav kiyum (probate order) provided it satisfies one of the formal validity tests in Section 24 of the Succession Law: it is formally valid under the law of the place where it was made, the place where the testator was domiciled at the time of signing, the place of the testator's habitual residence, or the testator's nationality law. A US holographic will, a UK witnessed will, or a French notarial will can each satisfy one of these tests and can be submitted to the Registrar with a Hebrew translation and a legal opinion from a lawyer qualified in the relevant foreign jurisdiction confirming validity under that country's law. The Inheritance Registrar's office in Jerusalem issues specific guidance on the format of foreign legal opinions it accepts — this guidance is available on the Ministry of Justice website (justice.gov.il).

3. Opening Israeli succession proceedings: step by step

The process for obtaining an Israeli succession or probate order when the deceased was a non-resident follows the same basic framework as for Israeli residents, with additional documentation requirements relating to the foreign elements.

Step 1 — Obtain and authenticate the foundation documents

  • Original death certificate from the country where the deceased died, bearing an Apostille under the Hague Apostille Convention (or, for countries that are not Hague members, legalised through the Israeli embassy or consulate in that country)
  • Certified Hebrew translation of the death certificate by an Israeli-certified translator (metargem moshba)
  • If there is a will: the original will with an Apostille and certified Hebrew translation, plus a legal opinion from a foreign lawyer confirming its validity under the relevant country's law
  • If the deceased had prior marriages, children from multiple relationships, or other family matters relevant to heirship: divorce decrees, birth certificates, marriage certificates, each with Apostilles and translations
  • Identification documents for the deceased (passport copy where available)
  • Identity documents for each heir: passport copies, addresses, and relationship to the deceased

Step 2 — File the application with the Inheritance Registrar

The application is filed with the Inheritance Registrar (Rasham HaYerushot) at the Ministry of Justice. The Registrar handles all uncontested matters; contested matters are referred to the Family Court (Beit Mishpat LeMishpacha). The filing fee as of 2026 is NIS 538 for a succession order application and NIS 1,044 for a probate order application involving an estate with Israeli real property above a certain value. These fees are set by the Court Fees Regulations 5767-2007 and adjusted annually.

The application can be filed in person at the Registrar's offices in Jerusalem (the main office), Tel Aviv, Haifa, Nazareth, or Beer Sheva, or through an Israeli attorney holding a Power of Attorney from the heirs.

Step 3 — Wait for the public notice period

Once the application is accepted, the Registrar publishes a notice in the Rashumot (official gazette) and on the Ministry of Justice website. There is then a 14-day period under Section 67 of the Succession Law in which any interested party can file an objection. If no objection arrives, the Registrar proceeds to issue the order.

Step 4 — Use the order to transfer each asset

The succession order or probate order is issued as a formal document bearing the Registrar's seal. From that point, each Israeli institution holding an asset can be presented with the order and the heir's identity document. Banks have their own inheritance claim forms, the Tabu has its own registration process, and pension funds have specific release procedures.

In Practice — Filing fees, timeline, and what causes delays for non-resident estates: The NIS 538 filing fee (or NIS 1,044 for a probate order with real property) is paid at the post office or online through the Ministry of Justice payment portal before filing. The 14-day public notice period begins from publication in Rashumot, which typically occurs 2 to 4 weeks after the application is accepted. For non-resident estates, the most common sources of delay are: incomplete or improperly apostilled foreign documents (each document that needs to be re-apostilled adds 4 to 8 weeks); translation quality issues where the Registrar's office rejects a translation as insufficiently precise; missing documentation about the deceased's family situation (a previously unknown marriage or child can suspend the process entirely); and disputes among heirs who are notified of the pending application. An experienced Israeli inheritance attorney can usually anticipate and address these problems before filing, reducing the total time for an uncontested matter to 4 to 6 months from first instruction.

4. The Inheritance Registrar, the Family Court, and what triggers a referral

Most succession matters for non-resident estates are handled entirely by the Inheritance Registrar without going before a judge. The Registrar is a senior official of the Ministry of Justice, not a court, but the orders issued carry the same legal effect as court judgments.

The Registrar will refer a matter to the Family Court when:

  • An objection is filed during the 14-day public notice period
  • An heir is a minor and the matter requires court approval of asset distribution
  • The deceased's heirship is unclear, such as where a claimed heir's parentage is disputed
  • The estate involves a contested will — allegations of forgery, undue influence, or lack of capacity
  • There is a conflict between the foreign will and the Israeli statutory scheme that the Registrar considers requires judicial resolution

Once referred to the Family Court, proceedings operate under normal litigation procedure, which is substantially slower than the Registrar track. A contested matter before the Family Court realistically takes 12 to 36 months from referral to judgment.

For non-resident estates with no family disputes and clear documentation, the Registrar track is almost always available. The key is presenting a complete, accurate application from the outset so the Registrar has no grounds to raise queries or make a referral.

In Practice — The Registrar's offices and submission requirements for non-resident estates: The national Inheritance Registrar office is at 29 Salah al-Din Street, Jerusalem (Ministry of Justice complex). Non-resident estates with Israeli property in other regions can file with the regional office nearest to the property: Tel Aviv (Menachem Begin Boulevard), Haifa (Government Square), Beer Sheva (Weizmann Street), or Nazareth (Paul VI Street). Applications must be in Hebrew — the application form (Ministry of Justice Form 7) is available in Hebrew and is typically prepared by an Israeli attorney. All attachments must be in Hebrew or accompanied by certified translations. The Registrar's office does not correspond in English; all procedural queries are in Hebrew. The Registrar's decision, once issued, is published on the Ministry of Justice public database at justice.gov.il and sent by registered post to the address in the application.

5. Accessing specific Israeli assets: bank accounts, pension funds, and real property

Once an Israeli succession or probate order is in hand, each type of asset has its own release procedure. Understanding these in advance prevents surprises after the order is issued.

Israeli bank accounts

Present the succession order, the heir's identity document, and the bank's own inheritance claim form to the bank's inheritance desk (mador yerushot). The bank runs AML checks on the receiving account and may request documentation of the source of funds for substantial balances. Bank Hapoalim, Bank Leumi, Mizrahi-Tefahot, and Discount Bank all have English-language inheritance services for international clients. The bank will close the deceased's account and transfer the balance in NIS to an account in the heir's name. International wire transfers above the equivalent of USD 50,000 require reporting to the Bank of Israel under Anti-Money Laundering regulations, but no approval or tax payment is needed at that point — the funds are reported, not withheld.

Israeli pension funds and provident funds

If the deceased named a beneficiary with the fund, the beneficiary designation controls and the succession order may not be required for that specific asset. Where no beneficiary was named, the succession order is needed and the fund pays the heirs' proportionate shares. Israeli pension funds often hold assets of employees who emigrated years ago and never transferred their savings. The Ministry of Finance's Pension Division and a pension-tracing service can help locate unclaimed pension credits before the succession order is filed, allowing the order to cover all assets in one application.

Israeli real estate — Tabu registration

The succession order alone does not transfer title. The heirs must file a separate application at the Land Registry (Tabu) to register the inherited property in their names under Section 102 of the Land Law 5729-1969. The Tabu requires: the original succession or probate order, identity documents for each heir, a tax clearance certificate (ishur mas) from the Israel Land Taxation Authority confirming no outstanding betterment tax or appreciation tax liability on the transfer, and payment of the Tabu registration fee (approximately NIS 400 to 800 for inherited property). Without the ishur mas, the Tabu will not process the registration.

In Practice — Tracing Israeli assets the family didn't know about: Non-resident Israelis who emigrated decades ago often left behind pension credits, small bank accounts, insurance policies, or property shares that were never consolidated. Several official tracing resources exist. The Custodian General's dormant assets database at apotropos.justice.gov.il lists financial assets transferred under the Dormant Assets Law 5776-2016 after 7 to 10 years of inactivity; the database is publicly searchable by the deceased's Israeli identity number (mispar zehut). The Ministry of Finance pension tracing service allows searches by identity number for unclaimed pension and provident fund balances. The Insurance Supervisory Authority maintains a database of life insurance and savings policies. For real estate, a Tabu search by the deceased's name and identity number will reveal registered properties and can be done through an Israeli attorney without anyone travelling to Israel. Running these searches before filing the succession order means the order can cover all Israeli assets in a single proceeding rather than requiring multiple supplementary applications.

6. Tax clearance and capital gains for the non-resident estate

Israel abolished inheritance tax in 1981 and has never reintroduced it. The transfer of assets to heirs is not a taxable event in Israel. Inheriting Israeli assets carries no Israeli tax cost, and the estate owes no tax to the Israel Tax Authority purely by reason of the death.

Two separate tax issues arise that heirs must address.

Tax clearance for real property transfers

When real estate is transferred by inheritance, the Israel Land Taxation Authority requires an application for a tax clearance certificate (ishur mas) under Section 22 of the Land Taxation Law 5723-1963. This certificate confirms that no betterment tax (hetel hashbacha) is owing on the property. Betterment tax is imposed by local planning authorities when planning decisions increase a property's value, and it is levied on the owner at the point of a title transfer. Unpaid betterment tax is a charge on the property, not on the heir personally, but the Tabu will not register the inheritance without the clearance certificate. The application is filed with the local Land Taxation Office covering the property's location; processing takes 30 to 90 days.

Capital gains when the inherited property is later sold

Mas shevach (land appreciation tax) is due when an inherited Israeli property is sold. The taxable gain is the difference between the sale price and the original acquisition cost paid by the deceased (adjusted for inflation using the CPI-linked index), minus eligible improvement costs. The inheritance itself is not a tax event, but the entire period from the deceased's original purchase to the eventual sale by the heirs is included in the gain calculation. Heirs step into the deceased's position for this purpose under Israeli tax law. Non-resident heirs pay mas shevach at 25% of the real gain. A separate nikui mas clearance certificate from the Land Taxation Authority must be obtained before the Tabu will register any subsequent sale.

In Practice — Obtaining the ishur mas (tax clearance) for an inherited Israeli property: The tax clearance application for inherited property is filed with the Israel Land Taxation Authority (Mas Shevach) office for the property's location. In Tel Aviv, that is the Land Taxation Office at 2 Kaufmann Street. The application is on ITA Form 7002 and must include: a copy of the succession or probate order; the identity of each heir with Israeli identity numbers or passport details; the property's gush (block) and chelka (plot) reference from the Tabu extract; the original purchase price paid by the deceased in NIS (or converted at the Bank of Israel rate as of the purchase date); documentation of any improvements since acquisition; and, for the betterment tax component, confirmation from the local planning authority that no betterment levy is outstanding. The application can be submitted by an Israeli attorney on behalf of non-resident heirs under Power of Attorney. Where the property is later to be sold, the same office issues a pre-sale mas shevach assessment that fixes the tax payable — this is the standard approach before a sale agreement is signed.

7. Managing the entire process from abroad

The good news is that the Israeli succession process can generally be completed without any heir setting foot in Israel. Two legal mechanisms make this possible.

Power of Attorney (yefiuy ko'ach)

Any heir or group of heirs can authorise an Israeli attorney to act on their behalf in all succession proceedings through a notarised Power of Attorney that is apostilled in the country of signature. The POA grants the attorney authority to file applications with the Inheritance Registrar, appear before the Family Court if needed, correspond with Israeli banks and institutions, apply for tax clearances, and collect and transfer assets on the heirs' behalf. It is typically drafted for the specific purposes of the succession proceeding and limited to named Israeli assets, not as a general authority over the heir's affairs. Most Israeli inheritance attorneys provide a standard POA template that can be notarised by a local notary in the heirs' country.

Estate administrator (memanameh nakhasim)

In more complex cases — a large estate, debts to settle, a business to manage, tenants in a rental property, or heirs in multiple countries with conflicting interests — the Family Court can appoint a formal estate administrator under Section 82 of the Succession Law. The administrator is a court-appointed fiduciary who manages the Israeli assets pending distribution: collecting rents, paying debts, and ultimately distributing the net estate to the heirs according to the succession order. For non-resident estates, an estate administrator provides supervised management in Israel for as long as the administration takes. In straightforward cases — a single apartment, a bank account, no debts, cooperative heirs — a simple POA is sufficient. The court-appointment track is for the more complicated situations.

In Practice — Apostilling a Power of Attorney outside Israel: A Power of Attorney for Israeli inheritance proceedings signed in the United States must be notarised by a US notary public and then apostilled by the Secretary of State of the state where the notarisation took place. In the UK, apostilles are issued by the UK Legalisation Office in Milton Keynes, with processing currently taking 3 to 5 working days for online submissions. In France and Germany, notarial acts are apostilled by the local tribunal or Amtsgericht. The apostilled POA must then be accompanied by a certified Hebrew translation when submitted in Israel. If multiple heirs are in different countries — two children in the US, one in France, one in Australia — each signs their own POA with the applicable apostille. Allow 2 to 6 weeks for this step from first instruction depending on the country. Some Israeli attorneys provide a pre-drafted POA template that can be adapted by the local notary, which ensures the Hebrew version matches the foreign-language version precisely and reduces the risk of the Registrar's office rejecting it on formal grounds.