Israeli LegislationEnglish Edition

Translation Notice — This is an English translation of a Hebrew law and may contain inaccuracies. In any dispute or legal matter, the original Hebrew text as published in Reshumot (ספר החוקים) is the sole authoritative and legally binding version.

Law

Inheritance Law, 5725-1965

חוק הירושה

Section F: Liability of Heirs for Debts of the Estate

Liability from Estate Assets

126.

Until the distribution of the Estate, the heirs shall not be liable for the debts of the Estate except from the assets of the Estate.

Liability to the Extent of What Was Received

127.
(a)Where the Estate was distributed after creditors were invited pursuant to Section 99 or Section 123, and after the debts that were known at the time of distribution were discharged, an heir shall not be liable for debts that were not discharged unless it is proven that the heir had knowledge thereof at the time of distribution, and only to the extent of the value of what the heir received from the Estate.
(b)The distribution schedule pursuant to Section 118 or Section 125 shall constitute prima facie evidence of what each heir received from the Estate, and where a valuation was included therein — also of the value thereof.

Liability to the Extent of the Entire Estate

128.
(a)Where the Estate was distributed without the creditors having been invited and without the debts that were known at the time of distribution having been discharged, each heir shall be liable for debts that were not discharged to the extent of the value of the entire Estate at the time of distribution; however, if an heir proves that the heir had no knowledge of a particular debt at the time of distribution, the heir shall be liable therefor only to the extent of the value of what the heir received from the Estate.
(b)The burden of proving the value of the Estate or of what an heir received from the Estate shall lie upon the heir.

Liability in Special Cases

129.

Notwithstanding the provisions of Sections 127 and 128 —

(1)an heir who concealed assets of the Estate and thereby prevented the discharge of debts shall be liable for all debts that were not discharged to the extent of the value of the entire Estate at the time of distribution;
(2)an heir who concealed the existence of a debt or otherwise frustrated the discharge thereof shall be liable for that debt to the extent of the value of the entire Estate at the time of distribution.

Law of Transfer and Charge of a Share in the Estate

130.
(a)Where an heir has transferred or charged the heir's share in an Estate that has not yet been distributed, as provided in Section 7, such act shall not affect the heir's liability for the debts of the Estate.
(b)The transferee shall be liable, as surety for that heir, for the debts of the Estate that were not discharged prior to its distribution, to the extent of the value of what the transferee received from the Estate; and the chargee — to the extent of what the chargee received upon realization of the charge.

Liability of a Legatee

131.
(a)Notwithstanding the provisions of Sections 127 to 130, a legatee shall not be liable for the debts of the Estate that were not discharged prior to its distribution except to the extent of the value of what the legatee received from the Estate, and a creditor shall not be entitled to collect from the legatee so long as the creditor is able to collect from an heir who is not a legatee.
(b)A legatee shall not be liable for the legacies of other legatees.

Liability for the Whole Debt or Part Thereof

132.
(a)A creditor for whose debt an heir is liable under the provisions of this Division may claim from the heir the full amount of the creditor's claim to the extent that it does not exceed the scope of the heir's liability, provided that the creditor gave notice of the claim within the period prescribed in the invitation pursuant to Section 99 or Section 123, if such an invitation was made.
(b)A creditor who did not give notice of the claim within the period prescribed in the invitation pursuant to Section 99 or Section 123, and has no justification for the failure to give notice, shall not be entitled to claim from an heir except a proportionate share of the claim corresponding to the ratio of that heir's share in the entire Estate, and only within two years from the expiry of that period.

Exemption from Liability

133.

The Court may exempt, in whole or in part, a person who is liable for the debts of the Estate under the provisions of this Division, from such liability, if that person acted in good faith with respect to the debts of the Estate and what the person received from the Estate is minimal, or if there is another special reason justifying such exemption.

Apportionment of Burden of Debts Among the Heirs Themselves

134.
(a)Among themselves, the heirs shall bear the debts of the Estate in proportion to their respective shares in the Estate, unless the testator directed otherwise in the Will with respect to the apportionment of the burden of debts, provided that no heir shall bear debts of the Estate in an amount exceeding the heir's liability to the creditors.
(b)An heir who has discharged to a creditor more than the heir's proportionate share as between the heir and the other heirs shall be entitled to demand from the others reimbursement of the excess to the extent that they discharged less than their respective proportionate shares.

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Chapter VII: Private International Law

Definition

135.

[Amendment: 2016]

In this Chapter, the "domicile" of a person means the place where the center of that person's life is located; a minor, a person declared legally incompetent, and a person for whom a guardian has been appointed are presumed to have their domicile at the domicile of their representative within the meaning of the Legal Capacity and Guardianship Law, 5722–1962, as long as it has not been proven that the center of their life is located elsewhere.

Jurisdiction of Israeli Courts

136.

A court in Israel has jurisdiction to adjudicate the Inheritance of any person whose domicile at the time of death was in Israel, or who left assets in Israel.

Choice of Law

137.

Inheritance shall be governed by the law of the domicile of the deceased at the time of death, except as provided in Sections 138 to 140.

Law Applicable to Certain Assets

138.

Assets that pass by Inheritance solely according to the law of the place where they are situated shall be governed, with respect to their Inheritance, by that law.

Capacity to Make a Will

139.

Capacity to make a Will shall be governed by the law of the domicile of the testator at the time of making the Will.

Form of a Will

140.

[Amendment: 1976-2]

(a)A Will is valid as to its form if it is valid under Israeli law, under the law of the place where it was made, under the law of the domicile or habitual residence, or under the law of the nationality of the testator at the time of making the Will or at the time of death, and insofar as the Will relates to Real Property — also under the law of the place where it is situated.
(b)For the purpose of applying a foreign law pursuant to this Section, the capacity required of the testator or of the witnesses to the Will shall be regarded as a matter of form.

Classification of Terms

141.

For the purpose of determining jurisdiction and applicable law pursuant to Sections 136 to 140, every term shall have the meaning it bears under Israeli law.

Foreign Law Referring to Another Law

142.

Notwithstanding anything provided in this Law, where the law of a given state applies and that law refers to a foreign law, no regard shall be had to such reference, and the internal law of that state shall apply; however, where the law of that state refers to Israeli law, regard shall be had to the reference and Israeli internal law shall apply.

Foreign Law to Which No Regard Is Had

143.

[Amendment: 1998-2]

Notwithstanding anything provided in this Law, where a foreign law applies, no regard shall be had to it to the extent that it discriminates on grounds of race, religion, sex, or nationality, or that it is contrary to public policy in Israel.

Limitation on Application of Foreign Law

144.

Notwithstanding anything provided in this Law, a foreign law that confers statutory rights of Inheritance upon a person who is not related to the deceased by consanguinity or by a relationship of marriage, betrothal, or adoption shall not be applied except to the extent that that foreign law recognizes corresponding statutory rights of Inheritance conferred under Israeli law.

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Chapter VIII: Miscellaneous Provisions

Status of Sole Heir

145.

Where the decedent has only one heir, the provisions of this Law concerning a share in the Estate shall apply to the Estate in its entirety, and the provisions of this Law concerning the distribution of the Estate shall apply to the merger of the assets of the Estate with the assets of the sole heir.

Inheritance in Certain Cases

146.

Where a person, at the time of his death, was married to more than one wife, that which is due to a spouse under Inheritance by law shall be divided equally among his widows.

Status of Payments Under Insurance, Etc.

147.

Sums payable upon the death of a person under an insurance Contract, by virtue of membership in a pension fund or provident fund, or on any similar ground, are not included in the Estate, unless it was stipulated that they are payable to the Estate.

Preservation of Family Laws

148.

This Law does not come to prejudice matrimonial property relations between husband and wife, or rights arising from the conjugal bond; however, Inheritance rights and rights to maintenance from the Estate shall be governed exclusively by this Law.

Abolition of "Miri"

149.

For the purposes of Inheritance, the special laws relating to Real Property of the "miri" category are abolished.

Independence of the Law

150.

In matters of Inheritance, Article 46 of the Palestine Order in Council, 1922–1947, shall not apply.

The Competent Court

151.

[Amendment: 1995, 1998]

The court competent under this Law is the Family Affairs Court.

Appeal Against a Decision of the Registrar for Inheritance Matters

151a.

[Amendment: 1998]

A person who considers himself aggrieved by a decision of the Registrar for Inheritance Matters may Appeal against it before the court competent under Section 151, which shall hear the Appeal before a single judge.

152.

[Amendment: 1995]

[(Repealed).]

Parties to Proceedings

153.

In any matter referred under this Law to the court, any person having an interest in the matter may apply to it; likewise, the Attorney General or his representative, if of the opinion that the matter is of public interest, may institute any legal proceeding under this Law, including an Appeal, and may appear and plead in any such proceeding.

Guardianship for Inheritance Matters

154.

Where an heir or a person entitled to maintenance from the Estate is, in the opinion of the court, unable to protect his rights in the Estate personally or through his representative, the court may, upon the application of an interested party or on its own initiative, appoint a Guardian for him for the protection of his rights in the Estate.

Jurisdiction of Religious Courts

155.

[Amendment: 1981, 1998]

(a)Notwithstanding the provisions of Sections 66(a) and 151, a religious court that had jurisdiction over matters of personal status of the decedent is competent to issue an order of Inheritance and an order for the probate of a Will and to determine rights to maintenance from the Estate, provided that all parties concerned under this Law have expressed their consent thereto in writing.
(a1)Where a religious court has issued an order of Inheritance or an order for the probate of a Will under this Section, a copy of the Order shall be transmitted to the Registrar for Inheritance Matters for registration pursuant to Section 73d.
(b)Where among the parties concerned under this Law there is a minor, a person declared legally incompetent, or an absentee who has no Guardian, the religious court may appoint a Guardian for him for the purpose of giving consent to the jurisdiction of the religious court and for the purpose of representing him before it.
(c)In a matter brought before a religious court in accordance with sub-section (a), the religious court is competent, notwithstanding the provisions of Section 148, to act in accordance with the religious law it applies, provided that if among the parties there is a minor or a person declared legally incompetent, his Inheritance rights — whether under law or under a Will — and his rights to maintenance from the Estate shall not be less than they would have been under this Law.
(d)In a matter brought before a religious court in accordance with sub-section (a), the religious court is also competent to appoint an estate administrator and to distribute the assets of the Estate, and Divisions A through E of Chapter Six, excluding Sections 105 and 106, shall apply, and wherever in those Divisions reference is made to the court, it shall be read as if reference were made to a religious court.
(e)Sub-section (a) does not come to prejudice Section 4 of the Rabbinical Courts Jurisdiction (Marriage and Divorce) Law, 5713–1953.
(f)In this Section, "religious court" means a rabbinical court, a Sharia court, a court of a Christian community, and a Druze court.

Repeals

156.
(a)The following are repealed –
(1)Sections 877 to 880, 1570, 1571, 1594 second sentence, 1595 to 1605 of the Mejelle;
(2)The Succession Ordinance;
(3)[The text was incorporated into the Women's Equal Rights Law, 5711–1951.]
(b)[The text was incorporated into the Palestine Order in Council, 1922–1947.]

Transitional Provisions

157.

[Amendment: 1976]

Where a person died before the commencement of this Law, the law in force on the eve of the commencement of this Law shall apply to his Inheritance.

Status of Prior Wills

158.
(a)A Will made before the commencement of this Law where the testator died after its commencement –
(1)is valid, as to its form and as to its content, if it was valid on the eve of the commencement of this Law or pursuant to the provisions of this Law;
(2)shall not be invalidated on account of any matter that does not constitute a ground for revocation of a Will under this Law.
(b)A person who made a Will before the commencement of this Law may revoke it, after the commencement thereof, in accordance with the provisions of this Law.

Pending Proceedings

159.

Proceedings in Inheritance matters that commenced before the commencement of this Law shall continue as if this Law were not in force.

Implementation, Regulations and Amendment

160.
(a)The Minister of Justice is charged with the implementation of this Law and may make Regulations on any matter relating to its implementation, and also on the following matters:
(1)the making of a Will before an authority abroad and the deposit of a Will abroad;
(2)central registration of Wills made before an authority and of deposited Wills;
(3)the giving of personal notice to interested parties in addition to public notice; the giving of personal notice or public notice in cases additional to those specified in this Law; public notices, including their form and manner of publication, including the timing of their publication, in Israel and abroad;
(4)accounts that Estate administrators are required to maintain;
(5)rules of procedure;
(6)procedural time limits, including time limits in respect of an application submitted to a religious court;
(7)fees, remuneration and expenses.
(b)Regulations made pursuant to paragraphs (6) and (7) of subsection (a) require the approval of the Constitution, Law and Justice Committee of the Knesset.
(c)The Minister of Justice, with the approval of the Constitution, Law and Justice Committee of the Knesset, may, by Order, amend the First Schedule; the provisions of Division E1 of Chapter VI shall apply to authorities listed in the First Schedule for three years from the date on which they were prescribed in or pursuant to this Law, in the First Schedule, and the Minister of Justice may extend, in the manner aforesaid, the said period, in respect of a particular authority, for one additional period of three years.
(d)The Minister of Justice may, with the approval of the Constitution, Law and Justice Committee of the Knesset, amend the Second Schedule by Order.

Commencement

161.

This Law shall come into force nine months from the date of its publication in Reshumot.

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⚠ Disclaimer: This is an unofficial AI-assisted translation. The Hebrew version published in the official records (Reshumot) is the sole binding and legally valid text.