Real estate transactions
A property deal is often the largest transaction of a lifetime. Our role is to ensure there are no surprises – before signing, during performance and after registration.
Sales and purchases
Real estate lawyer in Petah Tikva for apartments, commercial property and land: due diligence, contracts, purchase tax and betterment tax, Land Registry (Tabu) registration and representation of foreign-resident buyers and investors.
We review the registry extract, building file, debts and caveats; draft the contract; register a cautionary note; coordinate the mortgage; report to the Tax Authority and register title.
Purchase tax on a single apartment (2025–2027)
| Portion of value | Rate |
|---|---|
| Up to ₪1,978,745 | 0% |
| ₪1,978,745 – ₪2,347,040 | 3.5% |
| ₪2,347,040 – ₪6,055,070 | 5% |
| ₪6,055,070 – ₪20,183,565 | 8% |
| Above ₪20,183,565 | 10% |
Source: Real Estate Taxation (Betterment and Purchase) Law, s. 9(c1c)(3); brackets frozen for 2025–2027.
The sale of a qualifying single residence held at least 18 months may be exempt from betterment tax up to ₪5,008,000 (2025), with proportional tax above the cap.
Foreign buyers
Most land in Israel is "Israel Lands" administered by the Israel Land Authority. Under section 2A of the Israel Lands Law, granting ownership or a lease of more than five years to a "foreigner" requires approval. A "foreigner" excludes Israeli citizens and residents and anyone entitled to immigrate under the Law of Return. The Authority may approve a foreigner's purchase of one residential unit on residential land if he holds no other residential unit. A transaction in breach is void and will not be registered. A foreign resident is entitled to the residence exemption from betterment tax only if he proves he owns no home in his country of residence.
Real estate disputes
- Breach and rescission of sale contracts, agreed damages.
- Dissolution of co-ownership (see inheritance disputes).
- Trespass and eviction.
- Claims against brokers, appraisers and professionals.