Can a judgment creditor in Israel attach a debtor's pension fund or provident fund savings?

Section 22 of the Execution Law 5727-1967 lists categories of assets exempt from creditor seizure. Registered pension fund savings — accumulated balances held in an approved keren pensia or kupat gemel — fall squarely within this exemption while they remain held within the fund and have not yet been withdrawn by the member. Capital Markets, Insurance and Savings Authority regulations reinforce this protection: fund managers are prohibited from honoring attachment orders directed at an active member's accumulated balance. The policy rationale is to preserve retirement savings for the member's long-term security. However, once monthly pension income begins flowing out to a retiree, that income stream becomes partially attachable. Under the Wage Attachment Regulations 5758-1997, the national minimum wage equivalent (approximately NIS 5,880 per month in 2026) is fully protected even on monthly pension payments, but amounts above that threshold can be attached at up to 30%.

For foreign creditors seeking to enforce an Israeli judgment against an Israeli debtor, this exemption means pension fund savings are effectively out of reach as long as the debtor has not yet retired and is not drawing monthly payments. The practical strategy is to focus enforcement on other assets: bank accounts, real estate (through a property lien at the Land Registry), salary (partially attachable under the Wage Attachment Regulations), and vehicles. If a debtor's primary income is already a pension in payment, the creditor can apply to the Execution Office (Lishkat HaHotzaa LaPoal) to attach the portion above the protected minimum. Two important exceptions apply: the National Insurance Institute (Bituach Leumi) and the Israel Tax Authority hold special statutory powers that can override the standard pension exemption in certain circumstances — tax debts and NII overpayments can be recovered from pension income through administrative order even below the minimum wage threshold.

From the full guide: The Israeli Execution Office: A Complete Guide for Foreign Creditors

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