Estate and inheritance matters stir strong emotions and family complexities. Sometimes objective complications make the process even harder. One common such situation is the estate of a person who did not reside in Israel, or a will that includes assets located in a foreign country. In this article we explain the legal “minefield” and how we help you navigate it efficiently.
Our Winning Advantage: In-House Foreign Law Opinions
When a person dies outside Israel’s borders, the probate process requires an expert opinion on the foreign law. Most Israeli firms must search for external experts, leading to delays and high costs.
Our firm offers a unique solution:
- On-the-ground experts: instead of wasting precious time, we leverage our physical presence in our New York and Tbilisi branches.
- Expedited proceedings: we provide expert foreign law opinions grounded in local expertise and first-hand courtroom experience abroad. Legal guidance is provided by Admitted Attorneys from within our global team.
The Legal Minefield: Real Property vs. Movables (Section 138)
This is a critical detail that changes the entire picture for heirs. Many mistakenly assume that foreign law applies to all assets across the board. The Israeli Inheritance Law draws a clear distinction:
- Cash and movables: bank funds, vehicles, shares, or personal effects are generally governed by the law of the deceased’s domicile abroad.
- Real estate in Israel: under Section 138 of the Inheritance Law, real property situated in Israel (apartments, land, commercial premises) is generally governed by Israeli law.
What this means for you: even if the foreign law of the country of origin disinherits or restricts you, your rights in Israeli real estate may be protected under local law. We analyse the composition of the estate to ensure you do not lose your share through unfamiliarity with the relevant statutory provisions.
Differences Between Legal Systems Around the World
To understand your prospects of realising the inheritance, the table below summarises the key differences:
| Feature | Israel (and Common Law) | Europe / South America (Civil Law) |
|---|---|---|
| Freedom of testation | Near-absolute — assets may be left to anyone. | Limited — a portion of the estate is reserved for the family. |
| Forced heirs | None (except a right to maintenance from the estate). | Exist — a “forced share” is reserved for children/spouse. |
| Source of authority | The deceased’s wishes as expressed in the will. | Statutory provisions that sometimes override the will. |
Tax Strategy and International Document Authentication
Administering the estate of a foreign resident requires handling complex technical and financial aspects:
- International taxation: Israel has no inheritance tax, but in 2026 foreign taxes must be carefully considered. Proper planning helps reduce exposure to foreign levies (such as the US Estate Tax), in accordance with the tax laws of the relevant country.
- Document authentication (Apostille): foreign documents must undergo an international authentication procedure (Apostille). Our firm manages the entire bureaucratic chain on your behalf — consulates, foreign authorities, and everything in between.
Frequently Asked Questions — Estate of a Foreign Resident
Can a will written in a foreign language be probated in Israel?
Yes. You must attach a certified notarial translation to the will. We manage all translation and authentication requirements with the relevant authorities on behalf of our clients.
Are the deceased’s assets abroad subject to tax treaties?
Absolutely. We examine the relevant treaties to ensure that estate distribution does not create unnecessary tax exposure in Israel or in the country of origin.
Why Choose the Estates Department of Vaknin Yariv Law Office?
Managing an international estate requires expertise that combines family law with civil-commercial law. The family and property department is headed by Adv. Shlomit Asraf Schneider, who brings years of experience accompanying families through cross-border proceedings.
The firm was founded by Adv. Yariv Vaknin, who directs the firm’s international operations through our branches in New York and Tbilisi. We provide a strategic legal framework that accompanies you through every stage of the international estate process.
Please note: The content on this website is provided for informational purposes only and constitutes general information. It does not constitute legal advice and is not a substitute for binding legal counsel.
Inherited assets from a foreign resident? Need experts to protect your rights? Leave your details on the website or call Adv. Yariv Vaknin now for an initial consultation: 052-2288824 We are here to bridge the legal gaps and protect your financial future.


