Israeli Legal Terms Glossary

A cooperative association — a legal entity organized on cooperative principles: mutual assistance, democratic control, and equitable profit distribution. Israeli law provides a specific framework for agricultural cooperatives (kibbutzim, moshavim) and other cooperative entities. Kibbutz and moshav membership creates complex property-sharing arrangements that affect inheritance and sale rights.

The act of Jewish immigration to Israel under the Law of Return. A Jewish person who makes aliyah becomes an Israeli citizen on arrival. The process is managed through the Jewish Agency (Sochnut) and the Ministry of Interior. Oleh status triggers significant tax benefits — including a 10-year exemption on foreign-source income — that non-residents should evaluate before immigrating.

The Israeli municipal property tax levied by local authorities (Iriyah) on all real estate. Calculated per square metre at rates set by each municipality. Non-residents pay the standard rate; vacant properties may attract a surcharge in some cities.

A municipal property tax (Arnona) exemption. Eligible categories include diplomats, new immigrants in their first year, and properties used for specific charitable purposes. Exemptions are granted by the local municipality and must be applied for annually. Non-resident property owners are generally not entitled to an exemption but should verify the rules of the specific municipality.

The Rabbinical Court — a religious judicial body with exclusive jurisdiction over Jewish marriage and divorce in Israel, and concurrent jurisdiction with family courts over related matters such as alimony and child custody. For non-resident Jews, Rabbinical Court decisions on marital status directly affect inheritance rights and the ability to remarry under Israeli law.

Israel's National Insurance Institute — the equivalent of Social Security or National Insurance. Provides unemployment, disability, maternity, and pension benefits. Employers and employees contribute monthly; new Israeli residents and companies must register.

Distribution of estate assets among heirs — the final stage of the Israeli estate administration process. Once debts are settled and an inheritance order (Tzav Yerusha) or probate order (Tzav Kiyum Tzava'ah) is obtained, the estate administrator prepares a distribution plan. Heirs must approve the plan, or the court confirms it. Real estate is transferred by registering the change at the Land Registry.

An Israeli private limited company (Ltd.). The most common corporate structure for doing business in Israel. Shareholders have limited liability; the company is a separate legal entity. Subject to Israeli corporate tax at 23%.

Jewish burial society responsible for preparing the deceased for burial and conducting the funeral according to Jewish law. Burial society records are often used as evidence of Jewish identity in citizenship and inheritance proceedings.

The Israeli Succession Law 5725-1965 — the primary legislation governing all inheritance matters in Israel. Sets out intestate succession rules, requirements for valid wills, procedures for estate administration, and creditor rights. Israeli succession law applies to the Israeli assets of all deceased persons regardless of their nationality or country of residence.