IsraelLawMany foreign heirs make the same mistake: they obtain the succession order, breathe a sigh of relief, and assume the inheritance is done. It is not. The succession order proves you are entitled to the property — but until the Tabu records you as the owner, you cannot sell, mortgage, or lease the property on a long-term registered basis. Banks will not lend against it. Buyers' attorneys will not allow a transaction to close.
The Land Registry step is the one most commonly neglected by families dealing with a bereavement from overseas. Properties have sat in limbo for years — still registered in a deceased parent's name — while heirs argued, hesitated, or simply did not know what to do next. What follows is exactly what the process involves, what it costs, and how to complete it without traveling to Israel.
1. What Is the Israeli Land Registry (Tabu)?
Israel's Land Registry — Lishkat Rissium Mekarkein — is the government's official register of title to real property. Every apartment, house, and plot of land that is registered there has a nesach Tabu (registry extract) that shows the current legal owner, any mortgages registered against the property, easements, caveats, and liens. When a bank lends for a property purchase it registers a mortgage notice at the Tabu. When a creditor gets a judgment, they can register a charging order there. When you inherit property, your name goes onto the extract replacing (or alongside) the deceased.
The Tabu operates under the Land Law 5729-1969 and the separate Land Registration Ordinance. Not all Israeli real estate is registered at the Tabu — some older properties sit in the Minhal (Israel Land Authority leasehold system) or in the Moshavot registry — but the vast majority of urban apartment buildings are Tabu-registered, and the process described here applies to them.
Israeli property titles are definitive. Section 125(a) of the Land Law states that a registered right in the Tabu cannot be defeated except in specific circumstances set out in the Law. That finality is exactly why registering your name matters: it is not a formality but a substantive legal step that completes your ownership.
2. Why the Tabu Registration Step Cannot Be Skipped
The succession order issued by the Registrar of Inheritance Affairs (Rasham HaYerushoteinu) under the Succession Law 5725-1965 establishes your right to inherit. It does not transfer property into your name — it authorises you to seek registration. The two documents work in sequence, not as substitutes for one another.
Practically speaking, you cannot do any of the following without a completed Tabu registration in your name:
- Sell the property — a buyer's attorney will check the Tabu extract on day one, and the transaction cannot close if the seller is not the registered owner;
- Mortgage the property — no Israeli bank will lend against an unregistered title;
- Grant a long-term lease — under Section 79 of the Land Law, leases longer than five years must be registered to bind third parties;
- Transfer or gift the property — any disposition requires registered ownership first;
- Resolve co-ownership disputes — a court-ordered partition or forced sale is easier to pursue when all heirs are registered.
There is no legal deadline to register, but delay has real costs. While the property stays in the deceased's name, anyone checking the Tabu sees them as the owner — lenders, buyers, and courts all go by what the registry says. More practically: as long as the property is not in your name, you cannot act as a full owner. If a creditor of the deceased tries to register a lien on the property, your options to fight it are narrower than they would be if you were already registered.
If an inherited apartment sits unregistered and unmanaged for a prolonged period, the property itself is not seized — real estate does not become a dormant asset under the Dormant Assets Law. But cash in the estate's bank accounts can. Under the Dormant Assets Law 5776-2016, bank accounts with no activity for seven years are reported by banks to the Accountant General at the Ministry of Finance and eventually transferred to the Nechasim Meshukahim (Dormant Assets) unit for safekeeping pending a claim. If the deceased's bank account has been left untouched since the death — which sometimes happens when heirs are overseas and are waiting to address everything at once — the balance can migrate to the government before the Tabu step is even started. This is an argument for moving through the inheritance process at a reasonable pace rather than deferring both steps indefinitely.
3. Documents You Need Before Approaching the Tabu
You need all of the following before approaching the Land Registry. One missing document stalls the whole application:
The succession or probate order
This is the foundational document issued by the Registrar of Inheritance Affairs. A tzav yerusha (succession order) applies when there is no will; a tzav kiyum tzava'a (probate order) applies when there is a valid will. Either one suffices for Tabu registration purposes. The order must be the certified original or a certified copy bearing the Registrar's stamp.
Current Tabu extract (nesach Tabu)
An up-to-date extract from the Land Registry showing the property's current registration status, lot and block numbers, and any registered encumbrances. You can obtain this online through the Ministry of Justice's Nevo or Raalim portals, or through your attorney, for approximately NIS 60–100. Check it carefully for mortgage registrations, liens from creditors, or caveats filed by third parties — these must be addressed or cleared before registration in the heirs' names will be completed.
Betterment levy clearance (teudat bilti chov hishvachi)
Under Section 10 of the Land Taxation Law 5723-1963, the local municipality must confirm that no outstanding betterment levy (hishvachi) is owed on the property before any change of ownership can be registered. The municipality issues a certificate only after verifying that any historical betterment levy — charged when the municipality approved building plans that increased the land's value — has been paid or that none applies. This clearance is obtained from the local authority's (rashut mekomit) betterment levy department, not from the Tabu itself.
Arnona debt clearance
Most municipalities also require written confirmation that the arnona (municipal property tax) account for the property is current with no outstanding balance. This is separate from the betterment levy clearance and is issued by the local authority's arnona department.
Identity documents of all heirs
Valid passports or Israeli identity cards (teudat zehut) for every heir named in the succession order. Photocopies need to be certified.
Transfer deed (shtar ha'avara)
The actual instrument of transfer, prepared by an Israeli attorney, that formally records the conveyance of the property from the deceased's estate to the named heirs in the proportions set out in the succession order. All heirs must sign, or a Power of Attorney must authorise the attorney to sign on their behalf.
The betterment levy clearance from the municipality (rashut mekomit) is consistently the longest step in the Tabu registration process. Under Section 10 of the Land Taxation Law, the municipality has the right to assess betterment levy before issuing any transfer clearance, even on an inheritance. In practice, the municipality checks whether any planning permissions were approved for the property in the past that generated betterment levy. Tel Aviv City takes approximately two to four weeks to issue clearance; Jerusalem averages four to six weeks; Eilat and some northern municipalities have run eight to twelve weeks. If the municipality finds an unpaid betterment levy assessment on the property — including one owed by the deceased — you cannot proceed until it is paid. The amount can range from a few thousand NIS to hundreds of thousands for properties in high-appreciation areas. Always request a nesach Tabu and a preliminary inquiry with the municipality's betterment levy department (machleket hishvachi) at the same time you apply for the succession order, not after you receive it.
4. The Tabu Registration Process: Step by Step
The process moves through seven steps. Each depends on the previous one, so it's worth starting Steps 2 and 3 in parallel as soon as the succession order is in hand.
Step 1 — Obtain and certify the succession or probate order
If you have not yet done this, the application goes to the Registrar of Inheritance Affairs at the relevant regional office of the Ministry of Justice. For foreign heirs, this usually involves an apostilled death certificate and, where relevant, certified foreign law opinion letters. The Registrar typically takes two to four months to process a straightforward succession order application. See the separate guide to the Israeli probate process for the full picture.
Step 2 — Pull the current Tabu extract
Order a fresh nesach Tabu for the specific block and lot numbers of the property. This costs approximately NIS 60–100 and is available through the Ministry of Justice's online Raalim system. Review it for any encumbrances, mortgage registrations, caveat (he'ara) filings by third parties, or annotation that the property is subject to any court proceedings.
Step 3 — Apply for betterment levy clearance from the municipality
Submit an application to the local authority's betterment levy department. Include the succession order (or evidence that one is pending), the property's block and lot details, and identification of all heirs. The municipality will check its records and issue a clearance certificate — or raise an assessment. This step and Step 4 can usually be pursued in parallel.
Step 4 — Obtain arnona clearance
Contact the local authority's arnona department and confirm the municipal tax account is current. Pay any outstanding arnona balance. Get written confirmation of the zero balance. If the property has been vacant since the deceased's death and the municipality has been charging arnona in the meantime (which they do), those arrears must be settled.
Step 5 — Prepare and sign the transfer deed
Your Israeli attorney drafts the shtar ha'avara (transfer deed) that formally conveys the property from the deceased's estate to the heirs in the proportions the succession order specifies. Every heir named in the order must sign — in person at the attorney's office, or through a notarised and apostilled Power of Attorney from abroad. The attorney then certifies the signatures.
Step 6 — Submit the registration package to the Tabu
The complete package — certified succession order, fresh Tabu extract, betterment levy clearance, arnona clearance, transfer deed, and all ID documents — is submitted to the Lishkat Rissium Mekarkein either in person or, for most standard applications, through the Raalim online system. The Land Registry charges a registration fee of approximately NIS 700–1,200 depending on the nature of the transaction.
Step 7 — Confirmation of registration
The Tabu processes the application and, if everything is in order, enters the heirs as registered owners. A new nesach Tabu in your names is the final confirmation that registration is complete. For a straightforward application with all documents in order, the Tabu itself typically takes two to four weeks to process once the package is submitted.
If the deceased had an Israeli mortgage and it remains registered at the Tabu, the bank's registered charge appears on the nesach Tabu and will block a clean transfer to the heirs' names until it is handled. The bank does not automatically release the mortgage upon the borrower's death. The heirs have three options: (1) pay off the outstanding balance from estate assets, after which the bank issues a letter of release (michtav shichrur mashkanta) and the attorney submits it to the Tabu to cancel the charge — this typically takes two to four weeks at the bank; (2) assume the mortgage with the bank's written consent under a new deed of assumption (kabbalt chevut mashkanta), which requires full credit review and bank approval; or (3) sell the property and use the proceeds to repay the mortgage at closing, in which case the transfer deed to the buyer, the mortgage release, and the registration all occur simultaneously at closing. Never assume a mortgage has been paid off simply because the deceased stopped receiving statements — check the Tabu extract and contact the bank directly as the first step.
5. Costs and Fees
Tax exemption on the transfer itself
Under Section 4(a) of the Land Taxation Law 5723-1963, a transfer of ownership to heirs pursuant to a succession or probate order is exempt from both mas rechisha (purchase tax) and mas shevach (land appreciation / betterment tax). You are not purchasing the property — you are inheriting it — so no acquisition taxes arise. Capital gains tax (also called mas shevach when it arises on a future sale) becomes relevant only when you eventually sell the property, not at the point of registration.
Tabu registration fee
Approximately NIS 700–1,200, payable to the Land Registry at the time of submission. The exact amount depends on the type of registration and is set by regulation.
Betterment levy
If the municipality's assessment finds an outstanding betterment levy, the amount is highly variable. A property that has sat in the same family for decades with no building modifications will typically carry a nil or modest betterment levy. A property that underwent significant renovation or benefited from approved zoning changes without the owner having paid betterment levy at the time could carry a substantial liability. There is no cap. Get the preliminary inquiry done early so there are no surprises.
Attorney's fees
Israeli attorneys typically charge for this work on an hourly basis or as a fixed fee package covering the full Tabu registration. A reasonable market range for a straightforward single-property registration is NIS 5,000–12,000, depending on complexity and the number of heirs involved. Additional complications — a mortgage to discharge, a co-heir who will not cooperate, a disputed betterment levy assessment — add to the cost.
Translation and apostille costs (for foreign heirs)
If any documents originate abroad — the death certificate, foreign-law opinion letters, POA — they need certified Hebrew translations. Budget NIS 300–800 per document for a certified translation and allow additional time for apostille processing in your home country (one to three weeks depending on jurisdiction).
6. When There Are Multiple Heirs
Inherited property with multiple heirs becomes co-owned property registered in all their names in the proportions specified in the succession order. This is called shituf be-nechesim (property co-ownership) and is governed by the Land Law 5729-1969.
For the Tabu registration to proceed, all co-heirs must cooperate:
- Every heir named in the succession order must sign the transfer deed, or must have authorised an attorney to sign by valid POA;
- No individual heir can force the Tabu to register property only in their own name — the registration reflects the succession order's division exactly;
- If one heir is a minor, a Family Court authorisation is required before any transfer of the minor's share can be registered (see the separate guide to minors inheriting property);
- If one heir has died since the original succession order was issued, the deceased heir's share passes to their own heirs, and a second succession order for that share is needed before registration can proceed.
Once the property is registered jointly, each co-owner has the right under Section 37 of the Land Law to demand dissolution of the co-ownership at any time — through sale and division of proceeds, or through physical partition if the property is physically divisible. For an apartment (which is not physically divisible), dissolution almost always means a court-ordered sale. Disagreements between co-heirs about whether to sell, rent, or occupy the apartment are among the most common inheritance disputes Israeli attorneys handle. If you anticipate a disagreement, it is worth getting legal advice before the registration, not after.
When multiple heirs inherit a property and cannot agree on the steps needed to complete Tabu registration — for example, one sibling living in the US refuses to sign the transfer deed because they want to sell immediately while others want to rent — the practical solution is to apply to the Family Court for the appointment of an menahel estate (estate administrator) under Section 78 of the Succession Law 5725-1965. The administrator, once appointed, has the legal authority to act on behalf of the estate without requiring the individual consent of each heir. They can sign the transfer deed, obtain the municipal clearances, instruct the Tabu registration, and then — with court oversight — manage the property or execute a sale. An uncontested application for estate administrator typically takes two to three months and costs approximately NIS 3,000–5,000 in attorney and court fees. It is considerably cheaper and faster than litigating the underlying dispute separately. The court hearing is held at the Family Court in the judicial district where the property is located.
7. Acting from Abroad: The Power of Attorney Route
Foreign heirs are not required to travel to Israel to complete the Tabu registration. The standard mechanism is a Power of Attorney (yipuy koach) granted to an Israeli attorney, authorising them to act on your behalf in all matters related to the inheritance and registration.
Drafting the POA
Your Israeli attorney will send you a form of POA adapted to this specific purpose. The POA needs to be broad enough to cover signing the transfer deed, collecting clearances from the municipality, and submitting to the Land Registry. It should also authorise the attorney to open the estate's bank account and release funds if you want them to handle the full estate, not just the property registration.
Execution from abroad
The POA must be signed before a local notary in your country. It then requires an apostille stamp from the relevant authority in your jurisdiction (the Secretary of State in US states, the Foreign Commonwealth and Development Office in the UK, similar bodies elsewhere). Non-Hague Convention countries require Israeli consular authentication instead of an apostille. The apostilled POA is sent to your Israeli attorney — original document, not a scan — and they hold it on file throughout the process.
Certified Hebrew translation
If the POA is in English (or any language other than Hebrew), a certified Hebrew translation must accompany it. Your Israeli attorney arranges this. Budget NIS 300–600 and one week for the translation.
Once the POA is in place
With a valid, apostilled POA in hand, your Israeli attorney can handle every remaining step: pulling the Tabu extract, applying for both municipal clearances, preparing and signing the transfer deed on your behalf, submitting the Raalim application, paying the Tabu fee, and confirming registration. You receive a scanned copy of the completed nesach Tabu showing your name as the registered owner when it is done.
One practical note for US citizens: keep a copy of the apostilled POA for your personal records. If you later sell the property, the Israeli buyer's attorney may want to verify the chain of title, including how the property was transferred to you during the inheritance process.
Frequently Asked Questions
Yes. You cannot sell, mortgage, or transfer Israeli property until the Land Registry (Tabu) records you as the owner. The buyer's attorney will check the Tabu extract before signing any purchase agreement. Attempting to sell property that is still registered in a deceased person's name will fail at the point of closing and could expose your attorney to professional liability. Registration in your name must come before any disposition — even if you know the property will be on the market within weeks of receiving the succession order.
Yes. Foreign heirs routinely complete the Tabu registration process without visiting Israel by granting a Power of Attorney (yipuy koach) to an Israeli attorney. The POA must be notarized in your country and apostilled under the Hague Convention; it then gives the attorney authority to collect all clearances, sign the transfer deed on your behalf, and submit to the Land Registry. The only document you typically sign yourself is the POA.
The registration process itself — from succession order to completed Tabu entry — typically takes two to five months. The main variable is the betterment levy clearance from the local municipality, which takes four to eight weeks in most cities. Tel Aviv is faster (two to four weeks); smaller municipalities can run longer. If there are unpaid arnona or municipal debts, those must be settled before clearances are issued, adding further time. Contested properties or properties with mortgage liens registered at the Tabu take considerably longer.
All heirs named in the succession order must cooperate for the Tabu registration to proceed. If one heir refuses to sign, the other heirs can apply to the Family Court to appoint an estate administrator (menahel estate) under Section 78 of the Succession Law 5725-1965, who has the legal authority to act on behalf of the estate — including signing the transfer deed — without unanimous consent. Alternatively, if the disagreement goes deeper, any heir can petition the court under the Land Law 1969 for a forced partition or sale order.
Transferring ownership to heirs is exempt from land appreciation tax (mas shevach) and purchase tax (mas rechisha) under Section 4(a) of the Land Taxation Law 5723-1963. You are not buying the property — you are inheriting it, and Israeli law treats that transfer as tax-neutral. The costs you will face are the Tabu registration fee (approximately NIS 700–1,200), betterment levy clearance fees charged by the municipality, and your attorney's professional fees. Capital gains tax (mas shevach) will only arise if and when you later sell the property.