What assets are exempt from seizure by an Israeli debt enforcement creditor?

The Israeli Execution Office (Lishkat HaHotza'ah LePoal) is the administrative body that enforces judgments and registered debts. It has broad powers to attach bank accounts, freeze salaries, and seize movable property. However, Section 22 of the Execution Law 5727-1967 draws clear lines around what cannot be touched, regardless of the size of the debt. The statutory exempt list includes: basic household furnishings — bed, bedding, table and chairs, refrigerator, stove, and clothing essential to the debtor and their family — regardless of value; tools and equipment essential to the debtor's trade or profession, up to a value set by regulation (approximately NIS 10,000–15,000, adjusted periodically); medical and assistive devices the debtor relies on for their health or mobility; and objects used for religious practice. National Insurance Institute (Bituach Leumi) payments — including disability benefits, old-age pension, and child allowances — are also protected from attachment under the National Insurance Law 5755-1995.

The rules on salary attachment are particularly important for working debtors. The Wage Attachment Regulations 5758-1997 provide that the amount equal to the national minimum wage (NIS 5,880.02 per month from January 2026) plus a 20% buffer is entirely protected — it cannot be attached under any circumstances. Only salary above that protected floor is attachable, and even that excess is capped: the Execution Office typically attaches 30–50% of the excess, depending on the number of dependants and the debtor's overall financial picture. Registered pension funds are generally also protected, following 2019 amendments to the Regulated Pension Law, though the rules around pension access in enforcement proceedings have become more nuanced and a legal opinion is advisable before relying on pension protection. A debtor's primary residential property in Israel is not automatically exempt — a creditor with a sufficient judgment can apply to sell it — though in practice, courts apply a proportionality test and an attachment on a family home for a relatively small debt is unlikely to result in a forced sale.

From the full guide: The Israeli Execution Office: How Debt Enforcement Works

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