Adv. Reut Eliyahu of Eliyahu & Co., Herzliya Pituach, is an English-speaking property lawyer in Israel for foreign buyers, sellers, investors and heirs. Purchase and sale agreements, Tabu registration, co-ownership dissolution and real estate litigation, handled under Israeli law. Serving clients from the USA, Canada, UK, France, Australia, Brazil and South Africa, with full remote service available.
A real estate lawyer in Israel drafts the sale agreement, checks title at the Land Registry, files tax reports and protects you until registration. Under Section 8 of the Land Law, 5729-1969, an undertaking to carry out a real estate transaction must be made in writing.
Real estate law in Israel is not a single discipline. It sits where property law, contract law, tax law, planning law and company law meet. A matter that begins as a straightforward purchase can quickly involve questions of Tabu registration, inheritance, co-ownership, building violations, or disputed rights. The legal framework is complex, the deadlines under the Land Taxation Law are strict, and errors at any stage can have significant financial consequences, particularly for foreign clients unfamiliar with Israeli procedure.
Eliyahu & Co. practices Israeli real estate law across the full spectrum of property transactions and litigation. The firm represents private individuals, Israeli companies, foreign investors and overseas heirs, from a single residential apartment through to commercial property deals. Adv. Reut Eliyahu personally manages real estate matters; clients receive direct attorney involvement, high availability, and clear communication in English.
The firm's work covers every legal aspect of Israeli real estate: purchase and sale agreements, Tabu and Israel Land Authority (Minhal) registration, mortgage release, Purchase Tax (Mas Rechisha) and Capital Gains Tax (Mas Shevach) planning, co-ownership dissolution, house companies (chevrat bayit), shared building registration, and property disputes in court. Related practice areas include civil litigation, inheritance and estate matters, and corporate law, all from a single firm familiar with your full legal picture in Israel.
Real estate lawyer or estate lawyer? This page is about property: buying, selling, registering and dividing land and apartments in Israel. If you are looking for help with a relative's estate, a will or an inheritance order, see our estate lawyer in Israel page. When an inherited apartment has to be registered, divided or sold, we handle both stages in one office.
What every foreign buyer, seller, or co-owner should know before engaging with Israeli real estate.
Our firm handles the full range of real estate legal matters in Israel, from transactional work and Tabu registration through to complex litigation and co-ownership proceedings. See also our full Areas of Practice.
A common question from overseas clients: how does the process differ when the buyer is not an Israeli resident?
| Aspect | Foreign Buyer | Israeli Resident |
|---|---|---|
| Purchase Tax rate | 8% up to ₪6,055,070; 10% above (even for an only home) | Lower single-apartment rates apply to an only home |
| Single-apartment Purchase Tax rates | Not available, unless the buyer becomes an Israeli resident within 2 years of the purchase | Available for an only home (with conditions) |
| Power of Attorney for signing | Common: an Apostille-certified POA enables remote transactions | Usually signs in person |
| Funds transfer compliance | International wire; Israeli banking due diligence applies | Standard domestic transfer |
| Capital Gains Tax on resale | Single-apartment exemption possible, with a certificate from the home-country tax authority that the seller owns no residential apartment there | Single-apartment exemption: held at least 18 months, value ceiling ₪5,008,000 (2024-2027) |
A standard residential purchase in Israel moves through six legal stages, from the first title check to the final registration of ownership at the Land Registry (Tabu). The order matters: the cautionary note protects the buyer between signing and registration, and each stage builds on the one before it.
Before step one: do not sign a memorandum of understanding. Brokers often present a short memorandum (zichron devarim) at the first meeting. Under Israeli law, a memorandum that sets out the essential terms of the deal, such as the property, the price and the parties, may be held to be a binding agreement, and it can commit you before any title check has been done. Let your lawyer review it first.
Registration is the step many buyers underestimate. Until ownership is registered in the buyer's name, the rights rest on the contract and on the cautionary note. For more detail, see our guides to buying property in Israel and property registration in Israel.
Tabu search to verify ownership, identify liens, attachments, or restrictions. For Minhal land, verify the lease status and remaining term. Confirmation of building permits and planning rights.
Negotiation and drafting of the contract: purchase price, payment schedule, handover conditions, compensation clauses, guarantees, and conditions precedent. Section 8 of the Land Law requires written form.
Registration of a cautionary note at Tabu in the buyer's favor right after signing. It protects the buyer against later transactions and registrations that conflict with the buyer's rights.
Mandatory reporting of the sale to the Israel Tax Authority under Section 73 of the Land Taxation Law: Purchase Tax for the buyer, Capital Gains Tax assessment for the seller.
Property handover, final payment release, mortgage discharge from the seller's side, removal of all encumbrances, and signing of documents required for Tabu transfer.
Final registration of ownership at the Israel Land Registry. This is what makes the buyer the formally recognized owner under Israeli law. Until completed, ownership rights are not fully protected.
Selling an Israeli property while living overseas is mostly a matter of timing and paperwork. Under Section 73 of the Land Taxation (Capital Gains and Purchase) Law, 5723-1963, the sale must be reported to the Israel Tax Authority within 30 days. The seller's main exposure is Capital Gains Tax (Mas Shevach), and the first question we answer is whether the single-apartment exemption applies.
For the exemption, the apartment must have been held for at least 18 months, and the value ceiling for 2024-2027 is ₪5,008,000. A foreign resident can also qualify by presenting a certificate from the tax authority of their country of residence confirming they own no residential apartment there. We check eligibility before the contract is signed, because the answer affects the net amount the seller will receive.
Sellers abroad sign the sale documents in their own country, before a local notary with an Apostille or at an Israeli consulate, so that the Land Registry and the Tax Authority accept them the first time. We prepare the documents and the signing instructions in advance. More detail is on our page about selling property in Israel.
We represented the sellers of an entire building in Tel Aviv, who lived in the USA, in a sale with several potential buyers. All documents and declarations were signed abroad, with the verification the Land Registry and the Tax Authority require, and every meeting was scheduled around the time difference. The deal closed without problems and the funds reached the sellers.
Eliyahu & Co. handles real estate matters throughout Israel from our office in Herzliya Pituach. Foreign clients receive the same service for a property in any part of the country, through full remote handling.
Israel's commercial and cultural center and the district around our own office in Herzliya Pituach: high-rise apartments, commercial property, mixed-use buildings, seaside apartments and family homes. Transaction values here tend to be higher, which makes tax positioning and strict timeline management central to the work. We handle these files in person at the office or remotely.
Jerusalem property often involves particular considerations: long-established house companies (chevrat bayit) in older buildings, complex inheritance scenarios, and families who hold an apartment for relatives living in Israel. Checking exactly what is registered, and in whose name, comes before any price discussion.
Netanya, Ra'anana, Modi'in and the surrounding towns: coastal apartments, family homes, retirement properties and investment rentals, many bought by families from abroad for Aliyah or for relatives already in Israel. We coordinate documents arriving from foreign notarial systems and arrange translation where needed.
Haifa and the Galilee, Eilat and the Negev: vacation rentals, hospitality real estate, agricultural land and Israel Land Authority (Minhal) leasehold properties. Leasehold terms and Land Authority approvals need to be checked early. Remote handling means physical distance from our office does not affect the service.
We represent buyers, sellers and investors from around the world in Israeli real estate matters. Each country brings its own documentation requirements: Apostille certification, banking compliance and home-country tax reporting, which we coordinate with your local advisor.
We represent American buyers and sellers in Israeli real estate transactions. The work includes Apostille certification of US powers of attorney, coordination with Israeli banks on incoming international wires (including FATCA documentation for US persons), and preparing the Israeli side of the deal so that your US CPA or attorney can handle IRS reporting of Israeli rental income or capital gains. Typical scenario: a family in the US buying an apartment in Israel and signing everything from home.
Canadian clients, many of them in Montreal and Toronto, buy Israeli property for family, retirement or investment. Canada has been part of the Apostille Convention since January 2024, so a power of attorney signed before a Canadian notary can be apostilled for use in Israel. We coordinate international transfers with Canadian banks and prepare the Israeli side of the file so your Canadian accountant can handle CRA reporting. Typical scenario: a Montreal family buying an apartment in Jerusalem and signing everything from home.
UK buyers and British expats acquire Israeli property for family, retirement or investment. We arrange the Apostille from the UK FCDO, coordinate with UK banks on international wires, and work with your UK accountant or solicitor on HMRC reporting of Israeli rental income and capital gains. Typical scenario: a family in London buying an apartment in Israel for relatives who already live here, or for their own move later.
French buyers represent a significant share of foreign real estate activity in Israel. We work with documents from the French notarial system (the notaire's certifications), take the French-Israeli tax treaty into account on the Israeli side, and coordinate with French banks on international transfers. Translation is available for French-language documentation.
Australian clients buy or inherit Israeli property. We manage Apostille from Australian authorities, schedule calls around the large time difference, and coordinate with your Australian tax agent on ATO reporting of Israeli capital gains or rental income. Powers of attorney can be signed at the Israeli Embassy in Canberra or before a local notary.
We represent Brazilian families in Israeli real estate transactions: Apostille from Brazilian notarial offices, international wires from Brazilian banks, and coordination with your accountant on Receita Federal reporting. Translation of Portuguese-language documents can be arranged. Typical scenario: a family buying an apartment for Aliyah, for retirement, or for relatives already in Israel.
South African families are a long-established community of Israeli property owners. We handle Apostille from the South African DIRCO, coordinate international transfers with South African banks, including exchange control compliance, and structure the Israeli side for families relocating to Israel or keeping an investment property. Typical scenario: a family buying a home ahead of Aliyah.
We also represent buyers from Argentina, Mexico, Belgium, Switzerland, Germany and other countries. The core requirements are the same everywhere: a valid Apostille-certified power of attorney, banking compliance for international transfers, and proper Israeli tax reporting. Communication is in English, Hebrew or Spanish, with translation coordinated for other languages.
Adv. Reut Eliyahu is licensed by the Israel Bar Association, and the firm handles the Israeli side of your matter:
We are not licensed to provide legal or tax advice in your home country (US, UK, Canada, Australia, etc.). For those matters we coordinate with your local advisor, and recommend engaging one before any major transaction:
💡 The dual-track approach works well. Our role: get the Israeli side right, with clean contracts, proper tax filings, correct Tabu registration. Your local advisor's role: ensure the transaction is reported properly in your home country. We are experienced in coordinating directly with US CPAs, UK solicitors, Canadian notaries, and other foreign advisors, and will work alongside yours throughout the matter.
Israeli real estate is one of the firm's primary practice areas, covering transactions, litigation, registration and co-ownership proceedings. For foreign clients this means a senior attorney they can talk to directly, who handles both the contract and the dispute if one arises.
We represented a brother who sought dissolution of co-ownership against his brother over an inherited property. The property sold well above the appraiser's value and each brother received his share. The client also won a judgment for the 6 years in which his brother had used the apartment exclusively without paying rent, and that money was paid from the sale proceeds. Section 33 of the Land Law is the basis: a co-owner who used the property owes the others a reasonable fee for the use, according to their shares. Every case depends on its own facts, and past results do not predict the outcome of another matter.
The cost of a real estate lawyer in Israel depends on the type of matter, its complexity and the scope of work. A purchase or sale is priced differently from litigation or a co-ownership dissolution, and a client abroad may need Apostille coordination. At our office, fees are set by the nature of the work and agreed in writing in advance, plus VAT.
What to budget beyond the price: Purchase Tax, legal fees, any agent's commission plus VAT, Land Registry fees and, if the purchase is financed, the bank's appraisal and loan fees. Purchase Tax is paid to the Israel Tax Authority, not to the lawyer, and none of these costs is part of the legal fee.
Founder & Managing Attorney · Notary · Registered Arbitrator
Adv. Reut Eliyahu founded Eliyahu & Co. in 2011 to provide practical legal counsel in civil, commercial, and real estate law. She brings 19+ years of legal experience as a member of the Israel Bar Association, and real estate is one of the firm's primary areas, representing clients in purchases, sales, property disputes, Tabu registration, co-ownership dissolutions, house company proceedings, and shared building matters across Israel.
Reut holds an LL.B. and an MBA (Marketing), and is a certified notary public and registered arbitrator. The business training helps in cross-border real estate transactions, where the commercial structure of a deal matters as much as the legal documentation. As a notary, she can also certify documents that the transaction requires.
As your real estate attorney in Israel, Reut handles every matter personally. Clients deal directly with the managing attorney, not a paralegal or junior associate. The firm works with foreign nationals purchasing or investing in Israeli property, providing representation in English.
The firm is based in Herzliya Pituach and serves clients throughout Israel.
Most of our foreign clients complete their Israeli property transactions without traveling to Israel. A notarized Power of Attorney, proper banking setup and a digital document workflow make full remote service realistic and secure. Every stage is explained in English, and the documents you sign are reviewed with you first.
Calls are scheduled around your time zone, including evening slots for North America and early-morning slots for Australia and Asia. Zoom and phone are available Sunday-Thursday 08:00-19:00 and Friday 08:00-13:00 Israel time, with evening calls by appointment for North American clients.
A one-time notarized POA with Apostille certification authorizes us to act in your name in Israel: signing the sale contract, registering at Tabu, filing tax returns, and dealing with banks and authorities. We draft the POA, send it for execution at your local notary, and coordinate the Apostille step.
Draft contracts, due diligence reports and Tax Authority filings are sent and reviewed digitally. Original signatures are required only for documents that must reach the Israeli Land Registry on paper, and we handle those via courier with full tracking.
Full service in English, Hebrew and Spanish. Translation coordination is available for French, Portuguese and other languages. Every important document is explained to you in plain language before you sign; we don't expect a buyer in New York or London to read a long Hebrew contract.
Client reviews on Google
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Answers to the most common questions we receive from foreign and local clients about Israeli real estate law.
This page is general information about Israeli law as of October 2026, not legal advice for your specific matter. Tax rates and thresholds change, and we confirm the current figures for each transaction.
Legislation cited on this page:
Land Law, 5729-1969 (Sections 8, 33 and 37(a)) ·
Land Taxation (Capital Gains and Purchase) Law, 5723-1963 (Section 73) · Sale (Apartments) (Assurance of Investments) Law, 5735-1974 (Section 2).
Fill in the form and we will get back to you within one business day. The first consultation is free and without obligation, by phone, video call, or in person at our Herzliya Pituach office.
4 HaOgen Street
Herzliya Pituach, 4655102
Israel
Sun-Thu: 08:00-19:00
Fri: 08:00-13:00
Evening calls for overseas clients by appointment
Remote consultations available for overseas clients, by phone or video call in English.
Title checks, sale agreements, Purchase Tax and Tabu registration, co-ownership and property disputes, for clients in Israel and abroad - handled personally by Adv. Reut Eliyahu. Free first consultation, no obligation.
Israel office Sun-Thu 08:00-19:00, Fri 08:00-13:00 · Herzliya Pituach, by video or fully remote · Fees agreed in writing in advance