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Succession Law, 5725-1965

חוק הירושה, תשכ"ה-1965

Published: 1965-02-10Consolidated Hebrew text as of 2025-01-01 · Last amended 2024-07-07✓ Amendment status checked against the Knesset legislation record on 2026-09-28
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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

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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.

Section D: Distribution of the Estate by an Estate Administrator

Time of Distribution§
107.
(a)After the discharge of estate debts and maintenance from the estate, the balance of the estate shall be distributed among the heirs.
(b)The balance of the estate may not be distributed as long as the period fixed in the calling of creditors has not elapsed; and it may not be distributed as long as rights contingent, pursuant to section 3(b), upon the birth of a person have not been determined.
(c)The court may, if it finds that the estate permits it, authorise the distribution of part of the estate even before the discharge of estate debts and maintenance from the estate and before the expiry of the periods under subsection (b).
(d)Where the testator has directed in his will that distribution of the estate shall take place at a later time, the directions of the will shall be followed, unless the court has directed that the time of distribution be changed.
Residence and Maintenance for a Transitional Period§
108.
(a)A person who on the eve of the testator's death was residing with him in his dwelling, whether the testator was the owner of the dwelling or had leased it, may continue to reside in it for three months, or if he was an heir, for six months after the death of the testator, and he may use, during that period, the movable property of the shared household to the extent that he used it on the eve of the testator's death.
(b)A person who on the eve of the testator's death was residing with him and at that time his maintenance was the responsibility of the testator, may receive his maintenance from the estate for one month after the death of the testator.
(c)The rights under this section shall not impose any obligation on a person towards the estate or derogate from the share of an heir in the estate; nor shall they add to or derogate from the provisions of the tenant-protection laws, or derogate from the provisions of section 115.
Subject Matter of the Distribution§
109.
(a)The assets of the estate shall be distributed among the heirs according to their value at the time of distribution.
(b)The appreciation of the assets, their produce and all that has come in lieu of the assets from the death of the testator until the distribution of the estate belong to the estate, and the same applies to the depreciation of the assets and to payments imposed upon them.
(c)If, after the discharge of estate debts and maintenance from the estate, the estate does not suffice for all the portions, the portions shall be reduced in proportion to their respective values at the time of the testator's death, unless there is a different provision in the will in this regard.
Distribution by Agreement§
110.
(a)The assets of the estate shall be distributed among the heirs by agreement between them or by order of the court.
(b)The estate administrator shall propose to the heirs a plan for the distribution of the assets and shall endeavour to bring them to agreement.
(c)If one of the heirs was absent and was not duly represented, the approval of the court shall take the place of that heir's consent.
(d)Where the assets of the estate are distributed by agreement between the heirs, the provisions of sections 112 to 117 shall not apply.
Distribution by Court Order§
111.
(a)In the absence of agreement between the heirs, the assets of the estate shall be distributed among them by order of the court.
(b)The estate administrator shall bring before the court a plan for the distribution of the assets.
(c)Where the testator directed in the will how the assets of the estate are to be distributed among the heirs, the court shall act in accordance with the directions of the will, unless it is satisfied, for reasons that shall be recorded, that there were special reasons to depart from them; in the absence of such directions in the testator's will, the court shall act in accordance with the rules set out in sections 112 to 117.
Distribution of Asset against Asset§
112.

The assets of the estate shall be distributed among the heirs in specie to the extent possible, having regard to the benefit that a particular asset may bring to a particular heir and to the sentimental value that a particular asset has for a particular heir.

Assets Not Capable of Division§
113.
(a)An asset that is not capable of division and an asset that, by division, would lose a significant proportion of its value, including a unit in agriculture, industry, craft or commerce, but excluding an agricultural holding to which section 114 applies — shall be transferred to the heir who offers the highest price therefor, provided that such price shall not be less than the market price; the amount offered by that heir shall be set off against what is due to that heir from the estate, and if it exceeds what is so due, the heir shall pay the excess amount.
(b)If no heir agreed to acquire the asset as provided in subsection (a), the asset shall be sold and the proceeds of sale shall be distributed.
(c)The court may direct that the sale be conducted in the manner in which assets of that kind are sold in execution proceedings or in such other manner as it shall determine, and may fix the terms of payment under subsection (a) and the terms of payment of the proceeds of sale under subsection (b).
Agricultural Holding§
114.
(a)An agricultural holding that is a unit whose division would impair its capacity to subsist as an agricultural holding capable of supporting an agricultural family — shall be transferred to the heir who is willing and able to maintain it, and that heir shall compensate the other heirs to the extent that the value of the holding exceeds what is due to that heir from the estate.
(b)In the absence of agreement among the heirs as to which of them is willing and able to maintain the agricultural holding, what assets constitute the agricultural holding, the value of the holding for the purposes of the calculation among the heirs, and the form of compensation to the other heirs, the times for its payment and its security — the court shall decide according to the circumstances.
(c)Where two or more heirs, among them the spouse of the deceased, are willing and able to maintain the agricultural holding — the spouse of the deceased takes precedence over other heirs.
(d)Where an heir worked in the agricultural holding during the lifetime of the deceased or invested therein from that heir's own funds and did not receive remuneration such as another person would have received, this shall be taken into account in determining the said compensation.
The Dwelling§
115.
(a)In respect of a dwelling of which the deceased was the owner immediately before death and in which the deceased resided, the deceased's spouse, children and parents who were residing therein at that time with the deceased shall be entitled to continue to reside therein as lessees of the heirs in whose share the dwelling has fallen; the rent, the period and the terms thereof shall be determined by agreement between those remaining in the dwelling and those heirs, and in the absence of agreement between them — by the court.
(b)The court may determine, upon application by the said heirs:
(1)that only those who have no other dwelling for residential purposes shall continue to reside in the dwelling;
(2)that those remaining in the dwelling shall continue to reside only in part of the dwelling, provided that such part shall include the kitchen and service rooms, if any.
(c)The provisions of subsections (a) and (b) shall also apply to a dwelling that the deceased leased for a period exceeding twenty-five years and in which the deceased resided immediately before death and the lease was not terminated by the death; and this notwithstanding anything stated in the lease contract in that regard.
(d)In respect of a dwelling that the deceased leased for a shorter period and in which the deceased resided immediately before death, the right of lease thereunder pursuant to a contract that is not terminated upon the death of the deceased and is not a right under the Tenants' Protection Laws shall be transferred to the deceased's spouse, children and parents who were residing in that dwelling with the deceased immediately before death.
Distribution by Lot§
116.

Assets in respect of which it is not possible to act in accordance with sections 112 to 115 shall be distributed among the heirs by lot.

Co-ordination of the Rights of Several Heirs§
117.
(a)Where the provisions of this Section confer a right on one of the heirs, several heirs are likewise included if they have agreed to exercise that right jointly.
(b)Where several heirs wish to exercise the same right each independently, the court shall decide between them.
(c)No asset shall be transferred to several heirs without their consent.
Inventory of Distribution§
118.
(a)The estate administrator shall submit to the court, within thirty days after the distribution of the estate, an inventory of the distribution of the estate and shall verify the completeness of the inventory by affidavit.
(b)The inventory shall specify the assets that each of the heirs received from the estate and shall include a valuation of the value of those assets at the time of distribution, unless the heirs have waived the valuation.
Further Distribution§
119.

Where the estate has been distributed and thereafter additional estate assets are discovered, those assets too shall be distributed in accordance with the provisions of this Section, but what has already been distributed shall not be redistributed except with the consent of those concerned or to the extent that the court considers that the previous distribution would have been carried out differently had the additional assets been known at that time.

Rectification of Distribution§
120.
(a)Where the estate has been distributed, whether by agreement between the heirs or by court order, and thereafter facts become known showing that the valuation of an asset of the estate was erroneous by more than one-sixth, or that the succession order or the probate order on the basis of which the distribution was made has been amended or revoked, those who received more than their share shall be obliged to return the surplus to those who received less than their share, provided that a person who received assets of the estate in good faith shall not be obliged to return more than what remains in that person's possession.
(b)In the absence of agreement between the parties, the court shall determine, according to the circumstances, whether the return shall be in specie or in money.

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Section E: Administration and Distribution of the Estate by the Heirs

General Provision§
121.
(a)Where an estate administrator has been appointed, the heirs may not deal with the estate except with the permission of the estate administrator or the court.
(b)Where no estate administrator has been appointed, the estate shall be administered and distributed by the heirs in accordance with the provisions of this Section.
Several Heirs§
122.
(a)In the administration of the estate, the heirs are required to act by agreement; in a matter on which their opinions are divided, they shall act as the court shall decide.
(b)An act by one or several of the heirs requires the consent of the others or the approval of the court, in advance or retrospectively; in proceedings brought by one of the heirs or against one of the heirs, the approval may be given by the court hearing the proceedings.
(c)In a matter that does not admit of delay, any one of the heirs may act on that heir's own initiative.
Calling of Creditors§
123.
(a)The heirs may call upon the creditors of the deceased to notify them in writing of their claims; the call shall be published publicly and a period of not less than three months from the date of publication shall be fixed for the giving of the notice.
(b)Nothing in the provisions of this section shall derogate from the obligation of the heirs to discharge the debts of the estate of which they have become aware in any manner whatsoever.
Discharge of Debts§
124.

The provisions of sections 100 to 106 shall apply, with the necessary modifications, to the discharge of the debts of the estate by the heirs.

Distribution of the Estate§
125.

The provisions of sections 107 to 120 shall apply, with the necessary modifications, to the distribution of the estate among the heirs; the submission of an inventory of distribution as referred to in section 118 shall be at the discretion of the heirs, all or some of them.

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Section E-1: Alternative Procedure for Settlement of Debts from Estate Funds without Appointment of an Estate Administrator and Not by the Heirs

Definitions — Section E-1§
125a.

In this Section —

"alternative procedure for settlement of a final debt from estate funds" means a procedure for the collection of a final debt from estate funds pursuant to the provisions of this Section;

"final debt" means an obligation whose date of repayment has arrived and which has not yet been paid, and the time for lodging an appeal in respect thereof has passed and no appeal has been lodged, or an appeal was lodged and was dismissed by a final decision that is no longer subject to appeal, or in respect of which a final judgment has been given; in this definition, "appeal" includes an appeal or objection, as the case may be;

"collection officer" has the meaning assigned to it in the Tax Ordinance (Collection), and in relation to the Centre for the Collection of Fines, Fees and Expenses — means the director of the Centre or an employee of the Centre whom the director has authorised for the purposes of this Section;

"maximum amount" means NIS 20,000 or such other amount as may be prescribed pursuant to the provisions of section 125ja;

"Bankruptcy Ordinance" means the Bankruptcy Ordinance [New Version], 5740-1980;

"authority" means a body that is a creditor of a deceased person, listed in the First Schedule, including the Centre for the Collection of Fines, Fees and Expenses;

"banking corporation" means a banking corporation as defined in the Banking (Licensing) Law, 5741-1981, that has submitted a notice regarding the holding of an asset in its possession as referred to in section 7a(1) or (2) of the Tax Ordinance (Collection), in respect of an asset of a deceased person.

Transfer of Estate Funds to an Authority in Accordance with a Debt Collection Request§
125b.

Notwithstanding the provisions of section 104 as applied by section 124, where a banking corporation has received a request from an authority for debt collection as referred to in section 125c, it shall transfer to the authority, in accordance with the request, an amount from the estate funds held by it not exceeding the maximum amount, all in accordance with the provisions of this Section.

Request for Debt Collection§
125c.
(a)The collection officer of an authority may submit a request to a banking corporation that has submitted to that authority a notice regarding the holding of an asset in its possession as referred to in section 7a(1) or (2) of the Tax Ordinance (Collection), for the purpose of collecting a final debt of the deceased from estate funds (in this Section — a request for debt collection), if all of the following conditions are met:
(1)the collection officer has examined and found that all of the following conditions are met:
(a)at least one year has elapsed since the date of the deceased's death;
(b)the total of all final debts of the deceased to that authority does not exceed the maximum amount; for this purpose, all amounts settled pursuant to this Section by that authority shall be taken into account even if settled at different times;
(c)there is no pending application for a succession order or a probate order in respect of the estate;
(d)no succession order or probate order, as the case may be, has been issued in respect of the estate, or if such an order has been issued — six months have elapsed since the date of the order and the heirs have not taken steps to call the creditors of the deceased pursuant to section 123;
(e)the Registrar of Inheritance Affairs has not appointed an estate administrator, and no application for the appointment of an estate administrator has been submitted to the Registrar;
(f)no receiving order as referred to in section 6 of the Bankruptcy Ordinance or an order for the administration of the estate in bankruptcy as referred to in section 202 of that Ordinance has been made in respect of the deceased;
(2)no notice has been given to the collection officer to the effect that an estate administrator has been appointed by a court, that there is pending before a court an application for the appointment of an estate administrator or an application for the administration of the estate in bankruptcy under the Bankruptcy Ordinance, or that there is pending before a court a bankruptcy application against the deceased under that Ordinance;
(3)the time for submitting an objection as referred to in section 125e has passed and no objection has been submitted;
(4)the collection officer has re-examined the fulfilment of the conditions in paragraph (1)(c) to (f) no earlier than seven days before the request to the banking corporation;
(5)the legal adviser of the authority has confirmed that the collection officer of the authority has provided documents evidencing the fulfilment of the conditions in paragraphs (1) to (4).
(b)For the purpose of examining the fulfilment of the conditions in subsection (a)(1)(c) to (e), the collection officer shall consult the national register within the meaning of section 73d.
(c)The Minister of Justice may prescribe provisions regarding the manner in which a request for debt collection shall be made by an authority pursuant to the provisions of this Section.
Publication and Dispatch of Notice of Intention to Make a Request for Debt Collection§
125d.
(a)An authority that wishes to submit a request to a banking corporation for the purpose of debt collection pursuant to the provisions of section 125c shall take all of the following steps, after having examined the fulfilment of the conditions for a request for debt collection set out in section 125c(a)(1)(a) to (f):
(1)it shall publish, at its own expense, a notice to that effect in the manner prescribed by the Minister of Justice by regulations;
(2)it shall send a notice pursuant to paragraph (1) by registered post to the known creditors;
(3)it shall send a notice pursuant to paragraph (1) by registered post to the spouse and children of the deceased, and if a succession order or probate order has been issued — to the heirs.
(b)In a notice pursuant to subsection (a), the authority shall specify all of the following:
(1)the identifying particulars of the deceased as prescribed by the Minister of Justice by regulations;
(2)a notice of the intention to realise a debt pursuant to this Section in respect of the estate funds attached in the account held in the name of the deceased with the banking corporation, all as prescribed by the Minister of Justice by regulations;
(3)the right of an heir or creditor of the debtor to submit an objection to the collection officer of the authority pursuant to section 125e and the time for submitting the objection;
(4)the particulars of the authority as prescribed by the Minister of Justice by regulations.
Objection to Collection of a Final Debt from Estate Funds§
125e.
(a)An heir or a creditor may submit to the collection officer at the authority that published or sent a notice under section 125d an objection to the collection of a final debt from estate funds in accordance with the provisions of this Section, in the manner prescribed by the Minister of Justice in regulations, within 45 days from the date of publication or delivery of the notice as referred to in section 125d, as the case may be (in this section — objection).
(b)An heir shall not submit an objection unless the heir has filed with a court or with the Registrar for Inheritance Matters an application under this Law for an order of inheritance, an order for the execution of a will, or an order for the appointment of an estate administrator.
(c)A creditor shall not submit an objection unless the creditor has filed with the execution office an application for the enforcement of a judgment against the debtor, or has filed with a court or with the Registrar for Inheritance Matters an application for an order for the appointment of an estate administrator for the debtor's estate under this Law.
(d)Where an objection has been submitted, the collection officer shall discontinue the alternative procedure for settlement of a final debt from estate funds.
(e)Notwithstanding the provisions of subsection (b), where an objection has been submitted by an heir as referred to in that subsection and six months have elapsed from the date on which the order of inheritance or the order for the execution of the will was granted and the heir has not acted under section 123 to summon the creditors of the deceased, the authority may approach the banking corporation with a request for collection of a debt if the other conditions set out in section 125c(a) are satisfied.
(f)The provisions of this section shall not apply to an authority in respect of which the total amount of the final debts of the deceased towards it does not exceed the maximum amount referred to in section 125c(a)(1)(b).
Discontinuation of Alternative Procedure for Settlement of a Final Debt from Estate Funds§
125f.

Where an authority has published a notice in accordance with the provisions of section 125d, and the collection officer has found, in accordance with information provided to him, that a condition from among the conditions for approaching to collect a debt as referred to in section 125c(a)(1)(b) to (f) or (2) has ceased to be satisfied, the following provisions shall apply:

(1)if the collection officer has not yet approached the banking corporation for the purpose of collecting the debt — the collection officer shall discontinue the alternative procedure for settlement of a final debt from estate funds;
(2)if the collection officer has approached the banking corporation for the purpose of collecting the debt — the collection officer shall notify the banking corporation of the cancellation of the approach;
(3)where a banking corporation has received notice of the cancellation of the approach as referred to in paragraph (2), it shall not transfer funds to the authority in accordance with the approach.
Additional Approaches for Collection of a Debt§
125g.

Where a banking corporation has received two or more approaches for the collection of a debt in respect of the same deceased, the following provisions shall apply:

(1)the total amount of debts settled in accordance with the provisions of this Section shall not exceed NIS 60,000;
(2)where the total amount of debts in respect of which the corporation has received approaches for collection under the provisions of this Section exceeds NIS 60,000 or the balance of the amount in the bank account, whichever is lower, the debts shall be settled in accordance with the provisions of section 125b in proportion to their respective amounts;
(3)where a banking corporation has received, after having transferred funds in accordance with one or more approaches for the collection of a debt (in this paragraph — previous approaches), a further approach for the collection of a debt (in this paragraph — new approach), and the provisions of paragraph (2) apply as a result of the new approach, the banking corporation shall transfer to the authority, in accordance with the new approach, an amount not exceeding the difference between NIS 60,000 or the balance of the amount in the bank account, whichever is lower, and the total amounts transferred by the banking corporation in accordance with the previous approaches.
Restitution§
125h.

Where a final debt has been settled to an authority in accordance with the provisions of this Section, and the court has found, upon the application of a creditor, an heir, or the estate administrator, that the authority is required to return the funds it received in accordance with the approach for the collection of a debt, in whole or in part, including by reason of the order of priority in the settlement of debts of the estate as referred to in section 104, the authority shall return the funds it received, in whole or in part, to such person and in such manner as the court directs, with the addition of shekel interest as defined in the Interest and Linkage Law, 5721-1961, from the date of receipt of the funds as aforesaid until the date of restitution, and the provisions of that Law shall apply with respect to such interest, with the necessary modifications.

Exemption from Liability§
125i.

A banking corporation shall not bear civil liability if it acted in accordance with the provisions of this Section.

Application of Provisions of the Tax Ordinance (Collection)§
125j.

The provisions under section 7b of the Tax Ordinance (Collection) with respect to an attachment order or a delivery order, including the provisions with respect to the making of such an order and the obligation to deliver an attached item in accordance with the order, shall apply, with the necessary modifications, with respect to an approach for the collection of a debt by the collection officer and the transfer of estate funds to the authority by the banking corporation pursuant to such an approach, in accordance with the provisions of this Section.

Modification of the Maximum Amount§
125k.

The Minister of Justice, with the approval of the Constitution, Law and Justice Committee of the Knesset, may modify, by Order, the maximum amount.

Savings Provisions§
125l.

Nothing in the provisions of this Section shall derogate from the provisions of the Bankruptcy Ordinance.

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