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Holocaust Victims' Assets Law (Restitution to Heirs and Dedication for Purposes of Assistance and Commemoration), 5766-2006

חוק נכסים של נספי השואה (השבה ליורשים והקדשה למטרות סיוע והנצחה), תשס"ו-2006

Published: 2006-01-03Consolidated Hebrew text as of 2025-08-14 · Last amended 2024-08-14✓ Amendment status checked against the Knesset legislation record on 2026-09-29
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Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More

This English text was translated from the official Hebrew using a range of translation tools, and it undergoes ongoing checks and updates. It is not a certified translation.

Despite these checks, it may contain errors, omissions, or imprecise renderings of legal terminology and cross-references, and it may not yet reflect the latest amendments. It cannot be relied upon as a legal text.

The Hebrew text as published in Reshumot (ספר החוקים) and on the Knesset website is the sole authoritative and legally binding version. In any discrepancy, the Hebrew text prevails.

This translation is provided for informational purposes only and does not constitute legal advice. For use in legal proceedings, request a certified Expert Legal Opinion.

Chapter VIII: Miscellaneous Provisions

Special Provisions regarding the Inheritance of an Asset of a Holocaust Victim§

68.

Notwithstanding the provisions of any law, for the purpose of the right to inherit an asset of a Holocaust victim in order to receive it under this Law, the law of inheritance that would have applied to the estate of the Holocaust victim had the Holocaust victim been an Israeli national within the meaning of the Succession Ordinance shall apply to the estate of the Holocaust victim.

Two Persons Who Died Simultaneously§

68a.
(a)Without derogating from the provisions of section 68, if two or more persons have died and it has not been determined which of them died first, the rights in the estate of each of them shall be determined according to the following rules:
(1)if one of the claimants is a certain-heir and another claimant is a doubtful-heir, the claimant who is a certain-heir prevails;
(2)if both claimants are doubtful-heirs, the claimant who is the spouse or relative of the deceased whose estate is being distributed prevails;
(3)among several claimants of the same order of precedence, the estate shall be distributed, in the absence of a will, according to the rules of distribution applicable to inheritance by law.
(b)In this section —

"certain-heir" — a person who would be an heir regardless of whether one or the other died first;

"doubtful-heir" — a person who would be an heir only if one of them died first.

Restriction of the Rights of the Deceased's Parents§

68b.

Notwithstanding the provisions of section 68, for the purpose of issuing a succession order in respect of an asset of a Holocaust victim, in section 6 of the Second Schedule to the Succession Ordinance, the words "however, if the deceased has left children or grandchildren and the deceased's parents or one of them are still alive, one-sixth of the estate shall be given to them or to one of them" — shall not be read.

Provisions regarding Proceedings for the Issuance of a Succession Order or a Probate Order§

68c.

The provisions under the Succession Law, 5725-1965 (hereinafter — the Succession Law), shall apply, with the necessary modifications and with the following modifications, to proceedings for the issuance of a succession order or a probate order in respect of an asset of a Holocaust victim under this Law, unless there is another provision in this regard under this Law:

(1)notwithstanding the provisions of section 67a(a) of the Succession Law, an application for a succession order or a probate order in respect of an asset of a Holocaust victim that has been submitted to the Registrar for Inheritance Matters shall not be transferred to the court even if the circumstances referred to in paragraphs (3), (4) or (7) of that section have occurred; however, if the circumstances referred to in paragraphs (3) or (4) of that section have occurred and the applicant for the order has requested that the hearing of the application be transferred to the court — the application shall be transferred to the court; nothing in the provisions of this paragraph shall derogate from the provisions of paragraph (8) of that section;
(2)an application for a succession order or a probate order in respect of an asset of a Holocaust victim shall be submitted to the Registrar for Inheritance Matters in the Tel Aviv District; the Minister may, by Order, provide that such applications shall also be submitted to the Registrar in another district; for this purpose, "district" — a district in accordance with the areas of operation of the Registrars for Inheritance Matters as determined by the Minister under section 65a(d) of the Succession Law.

Notification by the Company of Findings and Submission of Documents§

68d.
(a)A document that was prepared or issued in a place outside the territory to which the law of the State of Israel applies shall be deemed as if the conditions enumerated in section 30 of the Evidence Ordinance [New Version], 5731-1971, were fulfilled in respect of it, upon the fulfilment of both of the following:
(1)it was submitted in the framework of proceedings for the issuance of a succession order or a probate order in respect of an asset of a Holocaust victim under this Law;
(2)the company has notified the Registrar for Inheritance Matters or the court, as the case may be, that it was authenticated by the company or by a person on its behalf.
(b)
(1)In this subsection, "findings notification" — a written notification of the company's findings regarding the composition of the victim's family by consanguinity and by affinity, the dates and order of death of the victim's family members, or any other information in connection with those matters that was traced by the company or that the company found could not be traced;
(2)in proceedings for the issuance of a succession order or a probate order in respect of an asset of a Holocaust victim under this Law, the company shall be entitled to submit to the Registrar for Inheritance Matters or to the court, as the case may be, a findings notification, after having carried out the actions for tracing the heirs of the victim as detailed in sections 17 to 25 and in the Fourth Schedule;
(3)a findings notification shall detail the actions taken and the findings reached by the company; the Minister may prescribe rules regarding the manner of submission of the notification and the manner of detailing the findings referred to therein;
(4)if the company has submitted a findings notification, it shall be deemed prima facie evidence of the correctness of the findings detailed therein;
(5)notwithstanding the provisions of paragraph (2), the company may refrain from conducting a search in one or more of the databases detailed in items 5 to 8 of the Fourth Schedule, provided that it states in the findings notification that according to the findings it has gathered, such a search would not contribute to the process of tracing findings, or that there is no justification for such a search for other special reasons that it shall detail in the notification, including, having regard to the costs of obtaining the information, the value of the asset and the age of the applicant;
(6)the Minister may, by Order, add to the Fourth Schedule additional actions as determined by the Minister, or — with the approval of the Constitution, Law and Justice Committee — remove actions therefrom.

Limitation of Liability§

69.

The company or any person who acted on its behalf shall not bear liability for damage caused by them if they acted in good faith, in accordance with a decision of the appeals committee or a decision of the court.

Validity of Actions§

70.

An action performed in good faith between the company and another person, on the assumption that a particular asset is an asset of a Holocaust victim, shall remain valid even if it is subsequently discovered that the asset was not an asset of a Holocaust victim.

The Company to Be Treated as the State§

71.

For the purposes of sections 3, 4, 8 and 9 of the Civil Wrongs (Liability of the State) Law, 5712-1952, the company shall be treated in the same manner as the State.

Confidentiality§

72.
(a)The obligation to transfer to the company information on assets of Holocaust victims under the provisions of this Law shall apply notwithstanding the provisions of any law regarding the maintenance of confidentiality and the protection of privacy, except for the provisions regarding privileged evidence in Chapter C of the Evidence Ordinance [New Version], 5731-1971.
(b)An employee of the company and any person acting on its behalf shall not disclose any information or document that has come into their possession, except for the purpose of implementing the provisions of this Law or pursuant to an order of a court.

Penalties§

73.
(a)A person who holds or manages an asset of a Holocaust victim and did not notify the company thereof within 30 days from the day the company published a notice as referred to in section 9(d) or from the day the person became aware that the asset is an asset of a Holocaust victim, whichever is the later, shall be liable to imprisonment of one year or double the fine referred to in section 61(a)(4) of the Penal Law, 5737-1977 (in this section — the Penal Law); the provisions of this subsection shall not apply to a person who gave notice of the asset to the General Guardian under the provisions of section 5(a) of the General Guardian Law, before the publication of the company's notice as referred to in section 9(d).
(b)An employee of the company or a person on its behalf who discloses information or a document contrary to the provisions of section 72(b) shall be liable to imprisonment of one year or a fine as referred to in section 61(a)(2) of the Penal Law.

Exemption from Taxes and Other Payments§

74.
(a)The transfer of assets of Holocaust victims to the company or to the General Guardian, the restitution of assets to heirs or other holders of rights therein, and the realisation of assets of Holocaust victims by the company or the General Guardian under the provisions of this Law, shall be exempt from any fee, tax, levy or other compulsory payment payable under any law in respect of the transfer or restitution as aforesaid.
(a1)Notwithstanding the provisions of subsection (a), if the company or the General Guardian has realised real property assets with the exemption referred to in that subsection, and thereafter an heir or other holder of rights in the asset is traced and the company, the General Guardian or the State has decided to restore the proceeds of the asset as referred to in this Law (in this subsection — the proceeds), the following provisions shall apply:
(1)the proceeds shall be deemed as if they were given in consideration for the sale of a right in real property by the heir or by the other holder of rights in the asset, and the heir or other holder of rights shall be liable to tax under the provisions of the Real Property Taxation (Appreciation and Acquisition) Law, 5723-1963 (in this section — the Real Property Taxation Law);
(2)notwithstanding the provisions of section 85 of the Real Property Taxation Law, the administrator as defined in that Law (in this subsection — the administrator) shall amend the assessment issued to the company or the General Guardian under section 78 of that Law;
(3)the company, the General Guardian or the State shall restore the proceeds of the asset to the heir or other holder of rights in the asset, after deduction of the tax applicable under the assessment as referred to in paragraph (2), provided that the heir or other holder of rights in the asset presents a certificate of an assessment as aforesaid.
(a2)In the realisation of assets of Holocaust victims under the provisions of this Law by the company or the General Guardian, the assets shall be exempt from property tax liabilities, to the extent that they apply under the Property Tax and Compensation Fund Law, 5721-1961; notwithstanding the foregoing, if an heir or other holder of rights in the asset is traced after such realisation, and the company, the General Guardian or the State has decided to restore the proceeds of the asset as referred to in this Law, the exemption shall be cancelled and the provisions of subsection (a1) shall apply, with the necessary modifications, also in respect of property tax.
(a3)The provisions of subsections (a1) and (a2) in fine shall also apply in respect of the proceeds of an asset that was realised pursuant to the provisions of section 37a(a) or (b).
(b)The provisions of any enactment prohibiting registration in respect of an asset in a register maintained under law, as long as it has not been proved that the taxes, rates, levies and other compulsory payments due to the State or to a local authority in respect of that asset have been paid, shall not apply to registration following the transfer of assets to the company or their restitution as referred to in subsection (a).
(c)The company shall not be required to pay any fee, deposit any deposit, or give any security or guarantee in any legal proceeding to which it is a party.
(d)For the purposes of this section, "asset of a Holocaust victim" — including real property in respect of which the company is registered in the real property registers as owner, provided that it was so registered before the eleventh day of Tammuz 5772 (1 July 2012).
(e)If the company is registered in the real property registers as owner of real property as referred to in subsection (d), and the real property is real property that the company is required to transfer to the management of the General Guardian under section 64(b), the company shall transfer the right in that real property into the name of the Holocaust victim who was the last known holder of rights therein, and the provisions of subsections (a) to (b) shall apply to such transfer of the right, with the necessary modifications.

Assistance and Support Funds§

75.
(a)Assistance and support given for the purpose of assistance or for the purpose of commemoration shall not be regarded as income for the purposes of the Income Tax Ordinance [New Version], or for the purposes of compulsory payments or other levies, under any law.
(b)Assistance to a Holocaust survivor under section 4(a)(4) shall not be regarded as income for the purposes of benefits under the National Insurance Law [Consolidated Version], 5755-1995, and for the purposes of the Income Support Law, 5741-1980, and it is not transferable, assignable or attachable in any manner whatsoever, except for the payment of maintenance under a judgment of a competent court or tribunal.

Limitation of Fees§

76.
(a)The Minister may, after consultation with the National Council of the Bar Association, prescribe, by Order, maximum rates for the fee that may be received for handling the submission of an application to the company or the submission of an appeal to the appeals committee under this Law.
(b)A person shall not be required, notwithstanding anything in any agreement, to pay a fee for handling as referred to in subsection (a) in an amount exceeding the rates prescribed under this section; if a person has paid for such handling a fee in an amount exceeding the rates prescribed under this section, the person may claim the return of the excess amount.

Publication of Provisions by the Company§

77.
(a)The company shall publish on its website provisions on the following matters, to the extent that they have not been prescribed in or under this Law:
(1)manners of submitting an application for the restitution of an asset;
(2)management of assets of Holocaust victims by the company;
(3)realisation of assets of Holocaust victims by the company;
(4)restitution of assets of Holocaust victims or their value to those entitled thereto as referred to in section 4(3);
(5)use of assets of Holocaust victims that have been transferred to the company, for the purpose of assistance or for the purpose of commemoration;
(6)manners of submitting an application for the receipt of assistance or support for the purpose of assistance or for the purpose of commemoration, as the case may be.
(b)If the company has published provisions under subsection (a), notice thereof shall be given to the Minister together with a copy of the provisions.
(c)If the company has not published provisions as referred to in subsection (a) in respect of a particular matter, or has transmitted to the Minister's review provisions that it has published in respect of a particular matter, the Minister may approach the appointing committee in order to bring about the publication of the provisions by the company or the amendment of the provisions published by the company, as the case may be, if the Minister is of the opinion that this is necessary in order to enable the company to realise its purposes and to perform its functions under the Law, efficiently and properly.
(d)
(1)Provisions under subsection (a) shall be published at the times detailed below:
(a)under paragraphs (1) and (2) — within three months from the day of the establishment of the company;
(b)under paragraph (3) — within one year from the day of the establishment of the company;
(c)under paragraphs (4) to (6) — within six months from the day of the establishment of the company;
(2)provisions under paragraphs (1) and (4) to (6) of subsection (a) shall also be published in Reshumot (Official Gazette).

Precedence of the Law§

78.

The articles of association of the company shall not have the power to derogate from the provisions of this Law.

Implementation and Regulations§

79.
(a)The Minister is responsible for the implementation of this Law.
(b)The Minister may –
(1)after consulting the Appointing Committee, make Regulations on any matter relating to the implementation of this Law, including in respect of inspection of documents relating to assets transferred to the Company;
(1a)make Regulations in respect of the delivery and service of notices under this Law;
(2)make Regulations in respect of rules of procedure for the submission of appeals to the Appeals Committee;
(3)after consulting the Appointing Committee and with the approval of the Constitution, Law and Justice Committee, extend, by Order, any time limit prescribed in this Law for the performance of any act, except for the time limit for the expiry of the Company's period of activity under section 60;
(4)after consulting the Minister of Finance and with the approval of the Constitution, Law and Justice Committee, increase the amount that the Company shall transfer to Holocaust survivors in need thereof as referred to in section 34(b1);
(5)to prescribe provisions in respect of an absent heir in proceedings for the grant of a succession order or a probate order for the purpose of receiving the asset of a Holocaust victim under this Law.

Application of Chapter Provisions to Acts of the General Guardian during the Interim Period§

79a.

The provisions of this Chapter, except for section 77, shall also apply in respect of acts of the General Guardian or a person acting on their behalf during the interim period as defined in section 67a, with the necessary modifications.

Amendment of the Land Taxation (Appreciation, Sale and Purchase) Law – No. 57§

80.

In the Land Taxation (Appreciation, Sale and Purchase) Law, 5723-1963, in section 3, in place of "(hereinafter – the conveyance laws)" there shall come "or to the Company as defined in the Holocaust Victims' Assets Law (Restitution to Heirs and Dedication for Purposes of Assistance and Commemoration), 5766-2006, or to a body prescribed under section 64(c) of that Law, under that Law".

Amendment of the National Insurance Law – No. 84§

81.

In the National Insurance Law [Consolidated Version], 5755-1995, in section 350(a), after paragraph (7) there shall come:

"(8) assistance given to a Holocaust survivor under the opening passage of section 4(4) of the Holocaust Victims' Assets Law (Restitution to Heirs and Dedication for Purposes of Assistance and Commemoration), 5766-2006.".

Amendment of the Second Schedule§

82.

The Minister may, by Order, add to the Second Schedule a non-profit organisation that represents Holocaust survivors or whose purposes or activities correspond to the purposes and functions of the Company as referred to in section 4(1) to (4), all or some of them, or remove an organisation therefrom, having regard, inter alia, to the following considerations:

(1)the purposes of the organisation;
(2)the type of population represented by the organisation and its size;
(3)the duration of the organisation's period of activity.
83.§

(Repealed — תשע״ח)

Initial Appointments and Registration of the Company§

84.
(a)The Minister shall appoint the Chairperson of the Appointing Committee within thirty days of the commencement date.
(b)The Chairperson of the Appointing Committee shall appoint the members of the Appointing Committee within fourteen days of the date of their appointment.
(c)The Appointing Committee shall appoint the first director of the Company within thirty days of the date of appointment of the members of the Appointing Committee.
(d)The Company shall be registered within seven days of the date of appointment of the first director.

Commencement§

85.

This Law shall commence on the day of its publication.

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