10 Frequently Asked Questions on Making a Will in Israel

10 Frequently Asked Questions on Making a Will in Israel

1. Why Should I Bother Making a Will?

Making a Will, which is usually a simple and relatively inexpensive document in Israel, can be a very straightforward expedient for avoiding intra-family conflict, squabbles and misunderstandings amongst your heirs. In addition, probating a Will, when the time comes, involves much less expense, time and bureaucracy than that required in order to obtain a Succession Order. Moreover, the latter may well distribute your estate in a manner which is less than ideal – for example, it may grant your widow only half of your estate, with the other half being distributed outright amongst your children. Your Will can also appoint named guardians to look after your children should you and your spouse die while they are still young or are incapable of managing their own affairs.

A Will can thus deal clearly and straightforwardly with issues such as:

  • whether you would like your spouse to take possession of all your assets after you die, or whether you would prefer to distribute your assets in a different manner, e.g. half to your spouse and the other half to your children, or to children from a former marriage;
  • whether any of your children have special needs, which may justify an unequal division of your assets;
  • whether your grandchildren should inherit the share of your estate that their parent would have inherited had s/he been alive on the date of your death;
  • whether a trust ought to be established to preserve the assets of your estate after your demise, in order to allow for their distribution only after the beneficiaries have reached a certain age (usually 21 years of age in the case of Israeli beneficiaries, after Army service);
  • whether you would like to make any special bequests of any items of monetary or sentimental value to ensure their use for one or more generations to come;
  • whether you would like to include a long-stop provision to cover the possibility that, God forbid, your entire family (children and grandchildren included) might die in a plane or car accident, etc.
  • the appointment of named guardians over your children, should you die before any of them reach the age of 18 or 21.

 

2. One or Two Wills?!

(a) I made Aliyah but still have assets abroad. Can I cover all of my assets with one Will made in Israel?

Technically, yes, although on reaching the age of 120 your Israeli Will would then need to be probated in more than one jurisdiction, which can be a costly and bureaucratic procedure.

As a general rule, a person who owns assets in different countries or jurisdictions is therefore advised to prepare a separate legal Will in each jurisdiction, in order to avoid unnecessary tax and other complications in the future. So, if my wife and I own assets in Israel but we still own assets in England and America, between us we should sign three separate wills: one in Israel and in the UK for me, and one in Israel and the US for my wife.

(b) If the vast majority of my assets have been moved to Israel, need I still make a separate Will abroad?

In our last tip, we advised making separate Wills for each separate jurisdiction in which you have assets. However, there may be occasions when you don’t need to make a separate Will abroad at all.

For example, if you own a bank account abroad, you can simply complete a “nominated beneficiary” form, through which you designate one or more family members or other beneficiaries to receive the proceeds of your account once you die. In this manner, your few overseas assets will pass independently of any Will that you have drafted, thus preventing them being frozen upon your death until such time as the relevant Will is probated or a succession order is made in case of intestacy.

 

3. What Does Probate Mean?

‘Probate’ is a term commonly used when talking about applying for the right to deal with a deceased person’s affairs generally – and specifically to resolve all claims and to distribute the deceased person’s property under a valid Will. A “Grant of Probate” (Tzav Kiyum Tzava’ah) confirms the validity of a deceased person’s Will. Once a Will has been probated by the Israeli Succession Registrar (Ha’Rasham Le’Inyanei Yerusha), or by the Family Matters Court (Beit HaMishpat Le’Inyanei Mishpacha) in less straightforward cases, everyone can rely on its authenticity. Probate thus protects the instructions of the deceased, confirms the executor as the person entitled to deal with the deceased’s estate in accordance with his Will, protects the interests of family members who may have claims against the estate, and protects the executor against claims and lawsuits.

4. The Appointment of Executors in One’s Will

An executor is a person or trust company whom you name in your Will to carry out (“execute”) your wishes and distribute your estate when you die. Your estate is what you own at the time of your death. It may include all kinds of property such as a car, a house, a cottage, land, furniture and jewelry. Other property may come into your estate after your death, such as interest on investments and income from rental property.

The executor’s responsibilities include obtaining the original copy of your Will; taking control of your estate and make a list of your property; applying to the court for probate, where appropriate; administering the estate and paying off all outstanding debts; and distributing your property according to your wishes as set out in your Will.

(a) Is it advisable for me to appoint an executor in my Will – or not?

Unlike in other jurisdictions, the appointment of an executor is not required under Israeli law. Indeed, if the estate is small or straightforward, it is probably not necessary, albeit that an executor can assist in the efficient distribution of the estate. The appointment of an executor can add considerably to the costs of winding up an estate, as the executor is required to file with the Administrator General’s Office (האפוטרופוס הכללי) an inventory of all the estate’s assets and an annual report of his dealings with those assets, as well as various applications to the court.

(b) When ought an executor to be appointed?

One or more executors ought to be appointed under your Will, in cases where complications can be foreseen, e.g. in cases of potential disputes between beneficiaries, such as where the testator has children from a previous marriage. Even such cases may not require the appointment of an executor – I once had the good fortune to be inspired by an elderly couple (his second marriage with children from his first wife, her first marriage with no children), where it was clear that the new wife got on so well with the children of her husband’s first marriage that she wanted to leave 90% of their assets to them!

An application to appoint an executor would need to be made, for example, when one of the beneficiaries cannot be traced.

(c) Should family members be appointed as one’s executor?

You can choose either a person or a trust company to act as your executor. If you choose a person to be your executor he or she must be 18 years or older. Most people choose a relative or close friend as executor. If your estate is large or complicated you may wish to appoint a professional person to act as your executor, such as your lawyer or accountant, or even both.

Family members will usually agree to administer the estate without taking a fee. If you wish to name a family member in your Will, you should always discuss the role with the person in advance so that the person you choose knows what is involved with the job. Remember, also, that the person you name in your Will as executor has the right to refuse to act as your executor. Being a financial or legal expert is not necessary, as long as your executors have access to competent advisors to advise and assist them in the administration of the estate. However, executors cannot leave important decisions to others, such as whether to sell an asset or whether to invest in shares or bonds.

By contrast, if your estate is large or complicated, or you prefer not to have friends or family act as your executor, or you feel that family members of friends do not have the necessary time or experience, you should consider appointing a professional executor, despite the fact that such a person Will expect to be paid for their professional services rendered when winding up an estate. Professionals may offer the familiarity with tax law, investment management, real estate or business administration which is required to administer your estate.

(d) Should I choose an alternate executor?

Yes, you should appoint an alternate to replace your executor in case your first choice is unwilling or unable to act as executor at your death. Even if you have chosen your spouse to be your executor it is a good idea to choose an alternate. If your executor is unable to act and you have not named an alternate in your Will, the Probate Court will have to appoint one, assuming an executor is required.

 

5. Appointment of Trustees

(a) What is a trustee and what is the difference between an executor and a trustee?

The executors distribute and administer the testator’s estate after his death. The trustees will take over and manage any trust to be created under the Will once the estate administration has been completed.

(b) When ought a trustee be appointed?

Trustees may not always be required. In the case of a simple Will, there is usually no need to create a trust. In other more complex situations the testator may need to create a trust, such as where a minor beneficiary has an interest in the estate and the property cannot be distributed to that minor as he cannot give a good receipt, or where the testator does not wish the minor to inherit his interest in the estate until he reaches a certain age (often 21 in Israel, after the conclusion of IDF service).

 

6. The Procedure for Signing my Will

Once you have approved the wording of your Will, you should:

  • Print out two copies of the Will (three copies if you are a couple), one for each of you and one for the executor, if one has been nominated in the Will.
  • Sign and date the final page of the Will, in the presence of two independent, adult witnesses (who should be of sound mind and not related to each other or to you).
  • Append your initials at the bottom of the other pages of the Will.
  • After you have signed and dated the Will, the witnesses should sign their names where indicated on the final page of both copies of the Will. They should then add their full names, I.D. numbers and addresses beneath their signatures.
  • Finally, the witnesses should also append their initials at the bottom of the other pages of the Will.
  • One of the signed Wills should be kept by you in a safe place, while the other should be delivered to your executor (if one has been nominated under the Will).

7. Signing one’s Will before a notary – what are the advantages?

(a) Do I need to sign my Will before a Notary?

By Israeli law, your Will is valid if signed in the presence of two or more ordinary witnesses over the age of 18 who are present and witness the Will at the same time as you sign. Both you and the two witnesses must be of sound mind, and none of you should be related.

(b) Are there any advantages to signing a Will before a Notary?

As mentioned above, by Israeli law, a last will and testament is valid if signed by its maker (known also as the ‘testator’/’testatrix’) in the presence of two ordinary witnesses. At times, however, a person making a will may choose to sign it before an Israeli Notary. The Notary confirms that the will has been read to the testator and that the testator declared of his own volition that it was his last will.

The advantage of signing a will before a Notary is two-fold:

  • the testator may state his will orally or in writing in the Notary’s presence, without the need for any additional witnesses;
  • a notarial will has stronger weight than other types of wills under Israeli law (it is akin to a will signed before a judge), thus eliminating the potential for any future claims of fraudulent signature by the testator, such as on the basis of undue influence or duress, which might result in the will’s disqualification.

Notarized Wills can thus be kept totally secret – no-one need know of their existence; and the presumption will be that the testator was of sound mind and memory and free from any influence or duress whatsoever, when signing his Will.


8. What is the Procedure for Changing my Will Once it Has Been Signed?

Your Will can be changed whenever you wish, either by means of a codicil (nispach, in Hebrew) or simply by drafting a new Will (which is usually the cleanest and best option, assuming the original Will has been saved on the computer).

It is advisable to review one’s Will for any important changes at regular intervals (for example, once every five years).

That said, ideally one’s original Will should be drafted in such a way, as to obviate the need for any simple changes – for example, by avoiding naming one’s children who Will inherit in equal shares, when further children might be born in the years ahead (or, alternatively, stating: “My children now living are…”).

 

9. What is a “Tofes Arichut Yamim” and how can it bypass the Will?

This is a form, which a couple are advised to ask their bank to sign, either when opening their account or afterwards. It appoints both spouses as co-owners of their bank account. This simple expedient enables either spouse to continue to act in the account even after the death of the other spouse (the “right of survivorship”). Without this device, the account would be automatically frozen upon the death of one spouse, and the bank will only agree to allow dealings in the account upon the presentation of a Probate Order (where there is a Will) or Succession Order (upon intestacy).

The procedure can also be useful in the case of elderly relatives, to enable one or more of their children, for example, to handle their finances on their behalf – without the need to sign a power of attorney document before a Notary (which document will, in any event, lapse automatically upon the account holder’s death). Of course, such an expedient should only be used if there is complete trust between the elderly person and his or her relative.

10. I am a Torah-observant Jew and believe it healthy and proper in modern times for all my children to inherit an equal share of my estate after I die, including my firstborn son and my daughters. Can a Will be drafted so as to comply with the requirements of both Halachic and modern Israeli law?

According to Jewish Law, only male offspring are capable of inheriting their father’s estate. The Torah awards women no rights of inheritance as long as there are male heirs in the same class. So, daughters will not inherit if there are sons, and sisters will not inherit if there are brothers. Moreover, when the first born is a male, he is entitled to a double portion – two shares of the tangible assets of the estate. The upshot of the above is that a person, according to the strict letter of the law, is unable to distribute his estate to non-halachic heirs, such as a wife or a daughter, or in a way which would deprive his firstborn of his halachic entitlement to a double portion, without violating the Halacha.

One way around this challenge is to make a gift of one’s property at any time he is capable of doing so, before his death, for example to his daughters. In practice, however, the maker of the will may be unable to part with his possessions during his lifetime, which is a drawback of making an outright gift. Moreover, it is not possible for a gift made during his lifetime to be effective after the will-maker’s death – because, according to the Halacha, at the moment of death the title to his possessions vests automatically in his heirs! The way of getting round this quandary is to draft a legal instrument, which would enable the beneficiary to take immediate title to the property – but, at the same time, would enable the donor to retain the right to all income earned during his lifetime, as well as to revoke the trust whenever he desires. This is known as a “revocable inter-vivos trust.” The drawback to this method is that the majority of halachic authorities require a formal transfer of title to the property (kinyan) to be binding and such a kinyan will only be effective in transferring property which is currently in the donor’s possession at the time of the kinyan! It would have no effect on property yet to be acquired, such property not being yet in existence (davar sh-lo ba le’olam) – see: Bava Metzia 46a, Tur and Shulchan Aruch, Choshen Mishpat 203, 209). Yet a conventional will generally deals with future holdings as well.

A different way to circumvent the halachic restrictions on inheritance is by creating an Indebtedness. Simply put, this method enables a person to draft a secular will, while effectively distributing his estate equally to both male and female heirs. He does so by creating an indebtedness well in excess of the total value of his estate, as leverage to encourage his sons to carry out the terms of his will. Should they fail to do so, the will would require them to pay the full monetary debt to the daughters (or non-firstborn sons). This debt becomes a lien on all of the will-maker’s property – both current and future holdings. This technique was primarily used to give daughters a half share or full share in one’s estate and is known as shtar chatzi zachar (half share) or shtar zachar shaleim (full share). Such a document was often drawn up and delivered to a daughter at the time of her marriage.

In view of the above halachic problems/challenges, and in light of the above suggested potential solutions, the writer draws up two documents for religious clients interested in making an Israeli Will. The first is a standard, secular will, drafted in Hebrew or English, according to the laws of the State of Israel, tailored to the specific needs of the client – which usually involve distributing each will-maker’s property to the surviving spouse and then to each of his/her children (whether male or female) in equal shares (whether firstborn or otherwise). The second document constitutes a “Halachic Wills Appendix,” based on a Hebrew document drafted by Rav Zvi Yehuda ben Ya’akov, a Dayan on the Tel-Aviv Regional Rabbinical Court. This document effectively enables the secular will to comply with the requirements of Halacha, combining as it does the elements of the gift approach (for property on which a kinyan can work) and the penalty payment mechanism (in the sum of double the share that each beneficiary would be entitled to receive under the secular will, in the event that the sons do not pay their full monetary obligations to the daughters under the ‘note’ of indebtedness). The “Halachic Wills Appendix” is drafted, as mentioned, in a separate document – which has the added advantage that it need not be brought to the attention of a non-religious judge (who may otherwise be confused at best, particularly by its unusual “indebtedness” provisions) at the time the ordinary, secular will is probated.

For further advice and assistance in making an Israeli or UK Will, or a Halachic Wills Appendix, feel free to contact Simon: 0737-40-60-40 / 0545-742-374 / [email protected]

 

 

 

10 Frequently Asked Questions on Making a Will in Israel

1. Why Should I Bother Making a Will?

Making a Will, which is usually a simple and relatively inexpensive document in Israel, can be a very straightforward expedient for avoiding intra-family conflict, squabbles and misunderstandings amongst your heirs. In addition, probating a Will, when the time comes, involves much less expense, time and bureaucracy than that required in order to obtain a Succession Order. Moreover, the latter may well distribute your estate in a manner which is less than ideal – for example, it may grant your widow only half of your estate, with the other half being distributed outright amongst your children. Your Will can also appoint named guardians to look after your children should you and your spouse die while they are still young or are incapable of managing their own affairs.

A Will can thus deal clearly and straightforwardly with issues such as:

  • whether you would like your spouse to take possession of all your assets after you die, or whether you would prefer to distribute your assets in a different manner, e.g. half to your spouse and the other half to your children, or to children from a former marriage;
  • whether any of your children have special needs, which may justify an unequal division of your assets;
  • whether your grandchildren should inherit the share of your estate that their parent would have inherited had s/he been alive on the date of your death;
  • whether a trust ought to be established to preserve the assets of your estate after your demise, in order to allow for their distribution only after the beneficiaries have reached a certain age (usually 21 years of age in the case of Israeli beneficiaries, after Army service);
  • whether you would like to make any special bequests of any items of monetary or sentimental value to ensure their use for one or more generations to come;
  • whether you would like to include a long-stop provision to cover the possibility that, God forbid, your entire family (children and grandchildren included) might die in a plane or car accident, etc.
  • the appointment of named guardians over your children, should you die before any of them reach the age of 18 or 21.

 

2. One or Two Wills?!

(a) I made Aliyah but still have assets abroad. Can I cover all of my assets with one Will made in Israel?

Technically, yes, although on reaching the age of 120 your Israeli Will would then need to be probated in more than one jurisdiction, which can be a costly and bureaucratic procedure.

As a general rule, a person who owns assets in different countries or jurisdictions is therefore advised to prepare a separate legal Will in each jurisdiction, in order to avoid unnecessary tax and other complications in the future. So, if my wife and I own assets in Israel but we still own assets in England and America, between us we should sign three separate wills: one in Israel and in the UK for me, and one in Israel and the US for my wife.

(b) If the vast majority of my assets have been moved to Israel, need I still make a separate Will abroad?

In our last tip, we advised making separate Wills for each separate jurisdiction in which you have assets. However, there may be occasions when you don’t need to make a separate Will abroad at all.

For example, if you own a bank account abroad, you can simply complete a “nominated beneficiary” form, through which you designate one or more family members or other beneficiaries to receive the proceeds of your account once you die. In this manner, your few overseas assets will pass independently of any Will that you have drafted, thus preventing them being frozen upon your death until such time as the relevant Will is probated or a succession order is made in case of intestacy.

 

3. What Does Probate Mean?

‘Probate’ is a term commonly used when talking about applying for the right to deal with a deceased person’s affairs generally – and specifically to resolve all claims and to distribute the deceased person’s property under a valid Will. A “Grant of Probate” (Tzav Kiyum Tzava’ah) confirms the validity of a deceased person’s Will. Once a Will has been probated by the Israeli Succession Registrar (Ha’Rasham Le’Inyanei Yerusha), or by the Family Matters Court (Beit HaMishpat Le’Inyanei Mishpacha) in less straightforward cases, everyone can rely on its authenticity. Probate thus protects the instructions of the deceased, confirms the executor as the person entitled to deal with the deceased’s estate in accordance with his Will, protects the interests of family members who may have claims against the estate, and protects the executor against claims and lawsuits.

4. The Appointment of Executors in One’s Will

An executor is a person or trust company whom you name in your Will to carry out (“execute”) your wishes and distribute your estate when you die. Your estate is what you own at the time of your death. It may include all kinds of property such as a car, a house, a cottage, land, furniture and jewelry. Other property may come into your estate after your death, such as interest on investments and income from rental property.

The executor’s responsibilities include obtaining the original copy of your Will; taking control of your estate and make a list of your property; applying to the court for probate, where appropriate; administering the estate and paying off all outstanding debts; and distributing your property according to your wishes as set out in your Will.

(a) Is it advisable for me to appoint an executor in my Will – or not?

Unlike in other jurisdictions, the appointment of an executor is not required under Israeli law. Indeed, if the estate is small or straightforward, it is probably not necessary, albeit that an executor can assist in the efficient distribution of the estate. The appointment of an executor can add considerably to the costs of winding up an estate, as the executor is required to file with the Administrator General’s Office (האפוטרופוס הכללי) an inventory of all the estate’s assets and an annual report of his dealings with those assets, as well as various applications to the court.

(b) When ought an executor to be appointed?

One or more executors ought to be appointed under your Will, in cases where complications can be foreseen, e.g. in cases of potential disputes between beneficiaries, such as where the testator has children from a previous marriage. Even such cases may not require the appointment of an executor – I once had the good fortune to be inspired by an elderly couple (his second marriage with children from his first wife, her first marriage with no children), where it was clear that the new wife got on so well with the children of her husband’s first marriage that she wanted to leave 90% of their assets to them!

An application to appoint an executor would need to be made, for example, when one of the beneficiaries cannot be traced.

(c) Should family members be appointed as one’s executor?

You can choose either a person or a trust company to act as your executor. If you choose a person to be your executor he or she must be 18 years or older. Most people choose a relative or close friend as executor. If your estate is large or complicated you may wish to appoint a professional person to act as your executor, such as your lawyer or accountant, or even both.

Family members will usually agree to administer the estate without taking a fee. If you wish to name a family member in your Will, you should always discuss the role with the person in advance so that the person you choose knows what is involved with the job. Remember, also, that the person you name in your Will as executor has the right to refuse to act as your executor. Being a financial or legal expert is not necessary, as long as your executors have access to competent advisors to advise and assist them in the administration of the estate. However, executors cannot leave important decisions to others, such as whether to sell an asset or whether to invest in shares or bonds.

By contrast, if your estate is large or complicated, or you prefer not to have friends or family act as your executor, or you feel that family members of friends do not have the necessary time or experience, you should consider appointing a professional executor, despite the fact that such a person Will expect to be paid for their professional services rendered when winding up an estate. Professionals may offer the familiarity with tax law, investment management, real estate or business administration which is required to administer your estate.

(d) Should I choose an alternate executor?

Yes, you should appoint an alternate to replace your executor in case your first choice is unwilling or unable to act as executor at your death. Even if you have chosen your spouse to be your executor it is a good idea to choose an alternate. If your executor is unable to act and you have not named an alternate in your Will, the Probate Court will have to appoint one, assuming an executor is required.

 

5. Appointment of Trustees

(a) What is a trustee and what is the difference between an executor and a trustee?

The executors distribute and administer the testator’s estate after his death. The trustees will take over and manage any trust to be created under the Will once the estate administration has been completed.

(b) When ought a trustee be appointed?

Trustees may not always be required. In the case of a simple Will, there is usually no need to create a trust. In other more complex situations the testator may need to create a trust, such as where a minor beneficiary has an interest in the estate and the property cannot be distributed to that minor as he cannot give a good receipt, or where the testator does not wish the minor to inherit his interest in the estate until he reaches a certain age (often 21 in Israel, after the conclusion of IDF service).

 

6. The Procedure for Signing my Will

Once you have approved the wording of your Will, you should:

  • Print out two copies of the Will (three copies if you are a couple), one for each of you and one for the executor, if one has been nominated in the Will.
  • Sign and date the final page of the Will, in the presence of two independent, adult witnesses (who should be of sound mind and not related to each other or to you).
  • Append your initials at the bottom of the other pages of the Will.
  • After you have signed and dated the Will, the witnesses should sign their names where indicated on the final page of both copies of the Will. They should then add their full names, I.D. numbers and addresses beneath their signatures.
  • Finally, the witnesses should also append their initials at the bottom of the other pages of the Will.
  • One of the signed Wills should be kept by you in a safe place, while the other should be delivered to your executor (if one has been nominated under the Will).

7. Signing one’s Will before a notary – what are the advantages?

(a) Do I need to sign my Will before a Notary?

By Israeli law, your Will is valid if signed in the presence of two or more ordinary witnesses over the age of 18 who are present and witness the Will at the same time as you sign. Both you and the two witnesses must be of sound mind, and none of you should be related.

(b) Are there any advantages to signing a Will before a Notary?

As mentioned above, by Israeli law, a last will and testament is valid if signed by its maker (known also as the ‘testator’/’testatrix’) in the presence of two ordinary witnesses. At times, however, a person making a will may choose to sign it before an Israeli Notary. The Notary confirms that the will has been read to the testator and that the testator declared of his own volition that it was his last will.

The advantage of signing a will before a Notary is two-fold:

  • the testator may state his will orally or in writing in the Notary’s presence, without the need for any additional witnesses;
  • a notarial will has stronger weight than other types of wills under Israeli law (it is akin to a will signed before a judge), thus eliminating the potential for any future claims of fraudulent signature by the testator, such as on the basis of undue influence or duress, which might result in the will’s disqualification.

Notarized Wills can thus be kept totally secret – no-one need know of their existence; and the presumption will be that the testator was of sound mind and memory and free from any influence or duress whatsoever, when signing his Will.


8. What is the Procedure for Changing my Will Once it Has Been Signed?

Your Will can be changed whenever you wish, either by means of a codicil (nispach, in Hebrew) or simply by drafting a new Will (which is usually the cleanest and best option, assuming the original Will has been saved on the computer).

It is advisable to review one’s Will for any important changes at regular intervals (for example, once every five years).

That said, ideally one’s original Will should be drafted in such a way, as to obviate the need for any simple changes – for example, by avoiding naming one’s children who Will inherit in equal shares, when further children might be born in the years ahead (or, alternatively, stating: “My children now living are…”).

 

9. What is a “Tofes Arichut Yamim” and how can it bypass the Will?

This is a form, which a couple are advised to ask their bank to sign, either when opening their account or afterwards. It appoints both spouses as co-owners of their bank account. This simple expedient enables either spouse to continue to act in the account even after the death of the other spouse (the “right of survivorship”). Without this device, the account would be automatically frozen upon the death of one spouse, and the bank will only agree to allow dealings in the account upon the presentation of a Probate Order (where there is a Will) or Succession Order (upon intestacy).

The procedure can also be useful in the case of elderly relatives, to enable one or more of their children, for example, to handle their finances on their behalf – without the need to sign a power of attorney document before a Notary (which document will, in any event, lapse automatically upon the account holder’s death). Of course, such an expedient should only be used if there is complete trust between the elderly person and his or her relative.

10. I am a Torah-observant Jew and believe it healthy and proper in modern times for all my children to inherit an equal share of my estate after I die, including my firstborn son and my daughters. Can a Will be drafted so as to comply with the requirements of both Halachic and modern Israeli law?

According to Jewish Law, only male offspring are capable of inheriting their father’s estate. The Torah awards women no rights of inheritance as long as there are male heirs in the same class. So, daughters will not inherit if there are sons, and sisters will not inherit if there are brothers. Moreover, when the first born is a male, he is entitled to a double portion – two shares of the tangible assets of the estate. The upshot of the above is that a person, according to the strict letter of the law, is unable to distribute his estate to non-halachic heirs, such as a wife or a daughter, or in a way which would deprive his firstborn of his halachic entitlement to a double portion, without violating the Halacha.

One way around this challenge is to make a gift of one’s property at any time he is capable of doing so, before his death, for example to his daughters. In practice, however, the maker of the will may be unable to part with his possessions during his lifetime, which is a drawback of making an outright gift. Moreover, it is not possible for a gift made during his lifetime to be effective after the will-maker’s death – because, according to the Halacha, at the moment of death the title to his possessions vests automatically in his heirs! The way of getting round this quandary is to draft a legal instrument, which would enable the beneficiary to take immediate title to the property – but, at the same time, would enable the donor to retain the right to all income earned during his lifetime, as well as to revoke the trust whenever he desires. This is known as a “revocable inter-vivos trust.” The drawback to this method is that the majority of halachic authorities require a formal transfer of title to the property (kinyan) to be binding and such a kinyan will only be effective in transferring property which is currently in the donor’s possession at the time of the kinyan! It would have no effect on property yet to be acquired, such property not being yet in existence (davar sh-lo ba le’olam) – see: Bava Metzia 46a, Tur and Shulchan Aruch, Choshen Mishpat 203, 209). Yet a conventional will generally deals with future holdings as well.

A different way to circumvent the halachic restrictions on inheritance is by creating an Indebtedness. Simply put, this method enables a person to draft a secular will, while effectively distributing his estate equally to both male and female heirs. He does so by creating an indebtedness well in excess of the total value of his estate, as leverage to encourage his sons to carry out the terms of his will. Should they fail to do so, the will would require them to pay the full monetary debt to the daughters (or non-firstborn sons). This debt becomes a lien on all of the will-maker’s property – both current and future holdings. This technique was primarily used to give daughters a half share or full share in one’s estate and is known as shtar chatzi zachar (half share) or shtar zachar shaleim (full share). Such a document was often drawn up and delivered to a daughter at the time of her marriage.

In view of the above halachic problems/challenges, and in light of the above suggested potential solutions, the writer draws up two documents for religious clients interested in making an Israeli Will. The first is a standard, secular will, drafted in Hebrew or English, according to the laws of the State of Israel, tailored to the specific needs of the client – which usually involve distributing each will-maker’s property to the surviving spouse and then to each of his/her children (whether male or female) in equal shares (whether firstborn or otherwise). The second document constitutes a “Halachic Wills Appendix,” based on a Hebrew document drafted by Rav Zvi Yehuda ben Ya’akov, a Dayan on the Tel-Aviv Regional Rabbinical Court. This document effectively enables the secular will to comply with the requirements of Halacha, combining as it does the elements of the gift approach (for property on which a kinyan can work) and the penalty payment mechanism (in the sum of double the share that each beneficiary would be entitled to receive under the secular will, in the event that the sons do not pay their full monetary obligations to the daughters under the ‘note’ of indebtedness). The “Halachic Wills Appendix” is drafted, as mentioned, in a separate document – which has the added advantage that it need not be brought to the attention of a non-religious judge (who may otherwise be confused at best, particularly by its unusual “indebtedness” provisions) at the time the ordinary, secular will is probated.

For further advice and assistance in making an Israeli or UK Will, or a Halachic Wills Appendix, feel free to contact Simon: 0737-40-60-40 / 0545-742-374 / [email protected]

 

 

 

Did you ever wonder why we don’t mention Chanuka or Purim in Al HaMichya?!

Did you ever wonder why we don’t mention Chanuka or Purim in Al HaMichya?!

On Chanuka (and Purim), we add the special Al HaNissim prayer in the Amidah and Birkat HaMazon. We don’t, however, make any mention of Chanuka (or Purim) in the bracha of Al HaMichya (etc). Why not?

This question bothered me for a long time.

In his excellent and highly readable new book, “Hilkhot Mo’adim – Understanding the Laws of the Festivals” (Maggid Books, 2013), R. David Brofsky gives two interesting explanations. The first is suggested by the Levush, R. Mordechai Yoffe, in his commentary on the Shulchan Aruch. Fundamentally, the Levush explains, Al HaNissim is a prayer of thanksgiving, and we therefore insert it in the brachot of thanksgiving in the Amidah (after Modim) and in Birkat HaMazon (after Node Lecha). In contrast, the bracha of Al HaMichya does not contain a section dedicated to thanking Hashem, and therefore Al HaNissim is simply thematically inconsistent with Al HaMichya.

R. Yosef Dov Soloveitchik offers a different explanation, which I once heard also from Dayan C. Ehrentreu in England. Retzei and Ya’ale ve’Yavo are not mere insertions into the text of Birkat HaMazon. They are an integral part of Birkat HaMazon and independent brachot. Proof of this can be found in the special brachot one adds if, when saying Birkat HaMazon, he forgets to say Retzei (asher natan Shabbatot li’menucha…) or Ya’ale ve’Yavo (asher natan Rashei Chodashim…), that express the same idea. The fact that the omission of Retzei and Ya’ale ve’Yavo warrants a special bracha and requires one to repeat the Amidah indicates that they are not mere insertions, but rather independent prayers! The omission of Al HaNissim, on the other hand, does not necessitate the repetition of the Amidah or Birkat HaMazon. This explains why Chanuka or Purim are not mentioned in Al HaMichya – as Al HaNissim is not essential enough to warrant repetition or the insertion of a separate bracha if it is omitted.

Why, though, did Chazal establish Retzei and Ya’ale ve’Yavo as independent brachot, while Al HaNissim is regarded as a mere insertion within a bracha? R. Soloveitchik explains that the difference lies in the formal holiness of the day – kedushat ha’yom – with which Shabbat and Yom Tov are endowed. This special status mandates inserting a separate and independent prayer mentioning these days in the Amidah and Birkat HaMazon. By contrast, Chanuka and Purim do not have kedushat ha’yom.

Chanuka sameach!

 

 

D’var Torah for Sukkot – Water and Wine Compared

Water and Wine

D’var Torah for Sukkot – Water and Wine Compared
by Simon M. Jackson

Wine libations (nisuch ha’yayin) accompanied most individual and public sacrifices, that were offered on a daily basis in the Beit HaMikdash (see Bamidbar 15:3-5). On Sukkot, water libations (nisuch ha’mayim) were also brought.

According to the Gemara (Sukkah 34a) and the Rambam (Hilchot Temidin u’Mussafin 10:6), the mitzvah of nisuch ha’mayim is a Halacha Le’Moshe Mi’Sinai, i.e. a law taught orally to Moshe on Har Sinai, which cannot be derived from the Written Torah. However, Rabbi Akiva (Zevachim 110b) disagrees, holding that the libation of water on Sukkot is of Biblical origin. He learns this out from the verse in our parsha, which teaches the obligation to accompany the tamid offering of the sixth day of Sukkot with libations. The verse (Bamidbar 29:31) speaks of two separate libations (u’nesacheha = and its libations – plural): wine and water.

Others hold that this mitzva is derived from three extra letters that appear in the chapter in our parsha, detailing the requirements for the musaf offerings of Sukkot (Ch. 29). Each day of Sukkot is the subject of a separate paragraph, with each paragraph concluding with the words: “Besides the tamid burnt-offering, its flour offering (u’minchatah) and its libation (ve’niskah).” The last word, ve’niskah, is identical in every paragraph, except in the paragraph for the second day, where it is changed to ve’niskeihem (with an additional mem – and their libations, in v. 19), in the tamid offering for the sixth day, which as we have seen states u’nesache(y)ha (with an additional yud), and in connection with the musaf offerings of the seventh day, where it is stated: ke’mishpatam (with an additional mem). “Thus, the extra letters are mem, yud and mem, which spell the word mayim (water), and this is a Scriptural allusion to the water libation services performed on Sukkot” (Ta’anit 2b).

The Maharsha adds an insightful comment that on the second and sixth days of Sukkot, the allusion is to be found in words connected to nisuch (the libations themselves) – ve’niskeihem and u’nesache(y)ha. By contrast, on the seventh day the allusion to water is found in the word: ke’mishpatam, “because on Sukkot, the world is judged for water, and the seventh day (= Hoshana Rabba) is the completion of the world’s judgment”!

The Mishna describes the water libation which was performed with the morning tamid during the seven days of Sukkot (Sukka 48a-b): “There were two silver bowls on the southwestern corner of the Altar… and the bowls had spouts that were perforated, resembling two thin nostrils. One of the holes was thicker and one was thinner, so that both would drain out at the same time.” According to Rashi, both libations – wine and water – were poured into their respective bowls simultaneously. The libations flowed through the spouts, landed on top of the Altar, and ran into a hole in the top of the Altar, leading into a very deep cavity beneath the Altar called the shittin. The wine was poured into the bowl with the wider hole, while, at the same time, the water was poured into the bowl with the narrower hole. Since water flows more quickly than wine, it was necessary to decrease the size of the water hole so that both bowls would empty simultaneously!

Why was it so important for the libations to be poured simultaneously? Rav Menachem Makover, in his eye-opening book, Otzar Torat HaKorbanot – Ma’aseh u’Machshava, points out the fact that, in Jewish mystical thought, wine symbolizes din, according to which attribute God judges us strictly on our merits, while water represents the attribute of chessed, with which God tempers His judgment with His boundless kindness. Through this synthesis of wine and water, he suggests, we hope and pray that the blessing of water will influence the world of vegetation throughout the winter period.

From the Torah to the Nevi’im

“Is the master not a Cohen?” Rabba bar Avuha asks (Bava Metzia 114b), questioning how Eliyahu HaNavi could be standing in a cemetery. Rashi explains that Rabba asked this, in accordance with the view that Eliyahu was Pinchas the Cohen. The Torah, at the beginning of our parsha, describes Pinchas as one who acted zealously for God (25:11). Since Eliyahu describes himself as acting zealously for God (I Kings 19:10), he is assumed to be Pinchas.

Rabbi Shaul Farber once described this phenomenon of how Eliyahu keeps popping up throughout Jewish history (the two spies sent out by Joshua are identified as Pinchas and Calev, Eliyahu appears at every Brit, at every Seder, and of course as heralding the Mashiach) as the “law of conservation of Biblical persons”!

Eliyahu’s life (and, indeed, death) is characterized by fire and fieriness. He decrees famine on the people, and ignores the difficulties created thereby until Hashem expressly commands him to do so; causes fire to come down from Heaven at Mount Carmel, when confronting the prophets of the Baal; later, after Ahaziah, king of Yehuda, sends a message to the priests of Ba’al Zevuv in Ekron, outside of the kingdom of Israel, to know if he will recover, Eliyahu interecepts his messengers and returns them back to Ahaziah with a message that begins with a blunt, impertinent question, in typical Eliyahu fashion: “Is it because there is no God in Israel that you are sending to inquire of Ba’al Zevub, the god of Ekron?” (Melachim II, 1:6). Ahaziah sends out three groups of soldiers to arrest Eliyahu. The first two are destroyed by fire which Eliyahu calls down from heaven. Finally, Eliyahu is lifted up to Heaven in a whirlwind: “And it was, as they proceeded – walking and talking – that there appeared a chariot of fire, with horses of fire, and they parted them from one another, and Eliyahu went up in a whirlwind to heaven” (2:11-12).

By contrast, Elisha adopts a far more mellow and tolerant approach to people, symbolized by water. Many of the miracles that he performs are connected directly to the supply of food and water. He assists those whom he meets, even when they could manage without a miracle being performed. The people contact him over big and small things, whereas Eliyahu tended to seclude himself, requiring others to find him. At Mount Chorev, Hashem indicates his rejection of Eliyahu’s hard-line approach: “but God was not in the wind… nor in the earthquake… nor in the fire; [rather, in the] still small voice” (Melachim I, 19:11-12).

The world needs a mixture of strict justice and kindness to survive, wine and water, Eliyahu and Elisha. With this synthesis, we can stride towards the Messianic ideal of inter-generational harmony, of which Eliyahu the prophet is, interestingly, the harbinger: “Behold, I will send you Eliyahu the prophet before the coming of the great and awesome day of the Lord, that he may turn the heart of the fathers back through the children, and the heart of the children back through their fathers” (Malachi 3:23-24).

Chag sameach!
- Simon

 

 

Tip 1 of 10 of “Tips and Tricks on Making a Will in Israel”: Why should I bother making a Will?

Tip 1 of 10 of “Tips and Tricks on Making a Will in Israel”: Why should I bother making a Will?

Making a Will, which is usually a very simple and relatively inexpensive document in Israel, can be a very simple expedient for avoiding intra-family conflict, squabbles and misunderstandings amongst your heirs. In addition, probating a Will, when the time comes, involves much less expense, time and bureaucracy than that required in order to obtain a Succession Order. Moreover, the latter may well distribute your estate in a manner which is less than ideal – for example, it may grant your widow only half of your estate, with the other half being distributed outright amongst your children. Your Will can also appoint named guardians to look after your children should you and your spouse die while they are still young or are incapable of managing their own affairs.

http://www.wdde.org
A Will can thus deal clearly and straightforwardly with issues such as:

  • whether you would like your spouse to take possession of all your assets after you die, or whether you would prefer to distribute your assets in a different manner, e.g. half to your spouse and the other half to your children, or to children from a former marriage;
  • whether any of your children have special needs, which may justify an unequal division of your assets;
  • whether your grandchildren should inherit the share of your estate that their parent would have inherited had s/he been alive on the date of your death;
  • whether a trust ought to be established to preserve the assets of your estate after your demise, in order to allow for their distribution only after the beneficiaries have reached a certain age (usually 21 years of age in the case of Israeli beneficiaries, after Army service);
  • whether you would like to make any special bequests of any items of monetary or sentimental value to ensure their use for one or more generations to come;
  • whether you would like to include a long-stop provision to cover the possibility that, God forbid, your entire family (children and grandchildren included) might die in a plane or car accident, etc.
  • the appointment of named guardians over your children, should you die before any of them reach the age of 18 or 21.

For further advice and assistance in making an Israeli or UK Will, feel free to contact Simon: 0737-40-60-40 / 0545-742-374 / [email protected]

http://www.wdde.org

Tip 1 of 10 of “Tips and Tricks on Making a Will in Israel”: Why should I bother making a Will?

Making a Will, which is usually a very simple and relatively inexpensive document in Israel, can be a very simple expedient for avoiding intra-family conflict, squabbles and misunderstandings amongst your heirs. In addition, probating a Will, when the time comes, involves much less expense, time and bureaucracy than that required in order to obtain a Succession Order. Moreover, the latter may well distribute your estate in a manner which is less than ideal – for example, it may grant your widow only half of your estate, with the other half being distributed outright amongst your children. Your Will can also appoint named guardians to look after your children should you and your spouse die while they are still young or are incapable of managing their own affairs. A Will can thus deal clearly and straightforwardly with issues such as:

  • whether you would like your spouse to take possession of all your assets after you die, or whether you would prefer to distribute your assets in a different manner, e.g. half to your spouse and the other half to your children, or to children from a former marriage;
  • whether any of your children have special needs, which may justify an unequal division of your assets;
  • whether your grandchildren should inherit the share of your estate that their parent would have inherited had s/he been alive on the date of your death;
  • whether a trust ought to be established to preserve the assets of your estate after your demise, in order to allow for their distribution only after the beneficiaries have reached a certain age (usually 21 years of age in the case of Israeli beneficiaries, after Army service);
  • whether you would like to make any special bequests of any items of monetary or sentimental value to ensure their use for one or more generations to come;
  • whether you would like to include a long-stop provision to cover the possibility that, God forbid, your entire family (children and grandchildren included) might die in a plane or car accident, etc.
  • the appointment of named guardians over your children, should you die before any of them reach the age of 18 or 21.

For further advice and assistance in making an Israeli or UK Will, feel free to contact Simon: 0737-40-60-40 / 0545-742-374 / [email protected]

Can we really say (or sing): “I never saw a righteous person who was forsaken and whose progeny didn’t have enough to eat.” Short D’var Torah - Parshat Ki Teitzei

At the end of Birkat HaMazon, we are usually too much in a rush (or too tired) to concentrate on the weighty question that emerges from the penultimate verse from Psalm 37, in which King David declares: “Both when I was young and when I became older, I never saw a righteous person who was forsaken and whose progeny didn’t have enough to eat.”

Can we really proclaim this sentence with all honesty, bearing in mind the reality on the ground - in Israel and overseas? Can we honestly say (usually sing), hand-on-heart, that we never see righteous people neglected and without enough food to eat?

In our parsha (Devarim 22:1), we read: “You shall not SEE your fellow’s ox or sheep stranded and ignore them; you shall surely return them to your fellow.”

In other words, the Torah is intimating to us - when you see an injustice in the world, don’t just ignore it and pretend it doesn’t exist; rather, do something about it! Do a good deed and return your fellow’s lost property. Give the righteous food - or better still sit them down and discuss their situation, along with a drink and a smile, to make them feel wanted and inspired to consider and explore new and more creative avenues for employment opportunities etc.

Each of us should be a Jewish Bob Geldof (each in his or her own way), who responded to a BBC news report in 1984 about the famine in Ethiopia by mobilizing the pop world to do something about the images he had seen.

May we all be written and inscribed in the Book of Life!

How Are Judges and Lawyers Relevant to Me? (D’var Torah, Parshat Shoftim)

In tomorrow’s chapter of Ethics of the Fathers (Ch. 1, Mishna 8 Pirkei Avot), we are cautioned: “Don’t comport yourself like the lawyers. And when the litigants stand in your presence, you should regard them as if they are guilty, but when leave your presence, you should regard them as if they are guiltless, once they have accepted upon themselves the judgment.”

This Mishna clearly addresses the judges. Indeed, much of Pirkei Avot, especially Chapter 1, addresses the leaders of the nation and its judges. This being the case, what relevance does this Mishna have for the 99% of society who are not trained judges and lawyers?!

Indeed, the same question can be asked of the beginning of our parsha, which commences: “Judges and officers you shall appoint over all your gates…”!

The Chida, Rabbi Chaim Yosef David Azulai, in his commentary on our Mishna, comments, incisively: “The Mishna cautions a person not to search for ways to try and minimize one’s guilt, with all sorts of convoluted arguments and claims, as lawyers are inclined to do(!), for even when their guilt is clear, they assert the client’s righteousness with the aid of many and varied hair-splitting distinctions, because this is the main way that the evil inclination works - to minimize a person’s sin and to maximize his merit… And this is the principle that the teacher of the Mishna wishes to teach us - “Don’t comport yourself…” - i.e. in a matter that concerns yourself, don’t be like the attorneys who maximize your innocence…”

The great Ethical and Hassidic masters interpreted the beginning of our parsha in similarly creative ways. Why, they asked, is the command to appoint judges and officers phrased in the singular (titen le’cha, be’chol she’arecha), rather than the plural form? This alludes to the fact, they argued, that every person has many gateways: the gate of sight and the eyes, the gate of hearing - the ears, the gate of speech - the mouth, the gate of smell - the nose, and the gate of touch - viz. the hands and feet. It is for this reason, they explain, that the Torah formulates its command in the singular - because it is addresses to every individual. Each one of us must appoint judges and officers over all these gates…

Besides for the officer/policeman whose job is to monitor the direction of one’s gaze, one also needs to be a judge, who carefully considers each issue on its own facts and rules whether the gaze is for a praiseworthy purpose (a mitzva) or whether for a different purpose; and so on, for all of our senses.

May we all be blessed with a meaningful and successful Ellul in the run-up to the Yamim Noraim of Rosh Hashana and Yom Kippur. Now is the time to work on our gates, our senses and character traits!

Shabbat shalom,
- Simon

10 שאלות מצויות בעניין עריכת צוואה בישראל

10 שאלות מצויות בעניין עריכת צוואה בישראל[1]

http://www.wdde.org

 


1. מדוע שאטרח לערוך צוואה?

צוואה, מסמך פשוט ויחסית זול בישראל, עשויה להיות מועילה מאוד במניעת קונפליקטים בתוך המשפחה, מריבות וחוסר הבנה בין יורשים. בנוסף, קיום צוואה, בבוא העת, כרוך בפחות הוצאה, פחות זמן, ופחות ביורוקרטיה מאשר השגת צו ירושה. יתרה מכך, צו ירושה עשוי לחלק את עיזבונך באופן פחות מאידיאלי – למשל, להעניק לאלמנתך רק מחצית מעיזבונך, ואלו המחצית השניה תחולק בין ילדיך. כמו כן, בצוואה ניתן למנות אפוטרופוסים שיטפלו בילדיך במקרה שאתה ובת זוגך תמותו כאשר הילדים עדיין צעירים או אינם מסוגלים לנהל את ענייניהם.

בנוסף, תוכל צוואה להתמודד בבהירות ובפשטות בנושאים כגון:

(א) האם תרצה כי בת זוגך תקבל את כל עיזבונך לאחר מותך, או האם תעדיף לחלק את העיזבון בצורה שונה, כגון מחצית לבת זוגך ומחצית לילדים, או לילדיך מנישואים קודמים;
(ב) האם יש לאחד מילדיך צרכים מיוחדים, אשר עשויים להצדיק חלוקה בלתי שווה של עיזבונך;
(ג) האם יירשו נכדיך את החלק בעיזבונך אשר ההורה אמור היה לרשת לו היה חי במועד פטירתך;
(ד) האם יש להקים נאמנות כדי לשמור על הנכסים שבעיזבונך לאחר פטירתך, על מנת לאפשר חלוקתם רק לאחר שהנהנים הגיעו לגיל מסוים (בדרך כלל גיל 21, לאחר השירות הצבאי);
(ה) האם תרצה להוריש במיוחד פריטים בעלי ערך ממוני או סנטימנטלי על מנת לאפשר את השימוש בהם בדור הבא או בדורות הבאים;
(ו) האם תרצה לכלול תנאים לטווח ארוך על מנת לכסות את האפשרות שחס ושלום כל משפחתך (כולל ילדים ונכדים) תיספה בתאונת דרכים או תעופה, וכדו’.
(ז) מינוי משמורנים שמיים על ילדיך, שמא תמות בטרם הגיע מי מהם לגיל 18 או 21.


2. צוואה אחת או שתיים?!

(א) עליתי ארצה אך יש ברשותי נכסים בחו”ל. האם אוכל לכסות את כל נכסיי באמצעות צוואה אחת הנערכת בישראל?

טכנית, כן, על אף שבמקרה זה כאשר תגיע לגיל 120 יהיה צורך לקיים את הצוואה הישראלית ביותר מאשר תחום שפוט אחד, ותהליך זה עלול להיות יקר וכרוך בביורוקרטיה רבה.

ככלל, מומלץ לאדם שבבעלותו נכסים במדינות שונות או באזורי שיפוט שונים להכין צוואה נפרדת בכל תחום שיפוט, על מנת להימנע ממסים בלתי נחוצים וסיבוכים נוספים בעתיד. לכן, אם לאשתי ולי יש נכסים בישראל, אך עדין יש לנו נכסים גם באנגליה ובארה”ב, עלינו לחתום בסך הכל על שלוש צוואות: אחת בישראל עבור שנינו, אחת באנגליה עבורי, ואחת בארה”ב עבור אשתי.

(ב) במקרה בו רוב נכסיי עברו לישראל, האם עדיין עלי לערוך צוואה נפרדת בחו”ל?

בנקודה הקודמת שלנו, יעצנו להכין צוואות נפרדות עבור תחומי שיפוט שונים שבהם אנו מחזיקים נכסים. אך, ישנם מקרים בהם אין צורך כלל בצוואה נפרדת בחו”ל.

למשל, אם בבעלותך חשבון בנק בחו”ל, תוכל למלא טופס “מינוי נהנים”, אשר באמצעותו אתה מציין בן משפחה אחד או יותר או אנשים אחרים אשר יירשו את הכספים בחשבון זה עם פטירתך. באופן זה, נכסיך הנמצאים בחו”ל יעברו ללא קשר לצוואה שערכת, תימנע הקפאתם עם מותך עד שניתן יהיה לקיים את הצוואה הרלוונטית או להוציא צו ירושה למקרה בו אין צוואה.


3. מהי משמעותו של קיום צוואה?

“קיום צוואה” הוא מונח בו משתמשים כאשר מדברים על הזכות לטפל בענייניו של הנפטר –וספציפית ליישב את כל הטענות ולחלק את רכושו של הנפטר על פי צוואה תקפה. “צו קיום צוואה” מאשר את תקפות צוואתו של הנפטר. ברגע שאושרה צוואה על ידי הרשם לענייני ירושה או, במקרים יותר מסובכים, על ידי בית המשפט לענייני משפחה, ניתן להסתמך אל אמתותו. קיום צוואה מגן, אם כן, על הוראותיו של הנפטר, מאשר את מנהל העיזבון כאדם שרשאי לטפל בעיזבונו של הנפטר על פי צוואתו, מגן על האינטרסים של בני משפחה אשר להם תביעות כלפי העיזבון, ומגן על מנהל העיזבון כנגד תביעות משפטיות.


4. מינוי מנהל עיזבון בתוך הצוואה

(א) מהו תפקידו של מנהל עיזבון?

מנהל עיזבון הוא אדם או חברת נאמנות המתמנה על ידך בצוואתך כדי לבצע את רצונותיך ולחלק את עיזבונך כאשר אתה הולך לעולמך. העיזבון שלך הוא כל הרכוש שבבעלותך בעת פטירתך. הוא עשוי לכלול סוגים שונים של נכסים כגון רכב, בית, קוטג’, קרקע, ריהוט ותכשיטים. ישנו רכוש נוסף אשר עשוי להצטרף לעיזבונך לאחר פטירתך, כגון ריבית על השקעות והכנסה מנכסים מושכרים.

תחומי האחריות של מנהל העיזבון כוללים השגת עותק מקורי של הצוואה שלך; לקיחת שליטה על עיזבונך ועריכת רשימה של נכסיך; פנייה לבית המשפט לאישור קיום צוואה, וכאשר מתאים הדבר, ניהול העיזבון ותשלום כל החובות התלויים ועומדים; וחלוקת הרכוש שלך על פי רצונותיך כפי שנקבע בצוואתך.

(ב) האם מומלץ למנות מנהל עיזבון עבור צוואתי או לא?

שלא כמו בתחומי שיפוט אחרים, בישראל אין חובה למנת מנהל עיזבון. אכן, אם העיזבון הוא קטן או פשוט, כנראה שאין הדבר נחוץ, על אף שבכוחו של מנהל עיזבון לסייע בחלוקה יעילה של העיזבון. מינוי של מנהל עיזבון עשוי להוסיף עלויות ניכרות לפירוק העיזבון, משום שנדרש ממנו להגיש לאפוטרופוס הכללי רשימת מלאי של כל נכסי העיזבון וכן דוח שנתי של עסקיו ביחס לאותם נכסים, וכן פניות שונות לבית המשפט.

(ג) מתי ראוי למנות מנהל עיזבון?

במקרים בהם ניתן לחזות סיבוכים, מקרים של מחלוקות פוטנציאליות בין נהנים, כגון כאשר יש לכותב הצוואה ילדים מנישואין קודמים, ראוי למנות בצוואה מנהל אחד או יותר לעיזבון. אפילו במקרים כאלה לעתים אין צורך למנות מנהל – היה לי פעם המזל לקבל השראה מזוג מבוגר (נישואין שניים שלו עם ילדים מאשתו הראשונה, נישואין ראשונים שלה ללא ילדים), שם ברור היה כי האישה החדשה מסתדרת כל כך טוב עם ילדיו של בעלה מנישואיו הראשונים עד שביקשה להוריש להם 90% מנכסיהם!

תהיה חובה למנות מנהל עיזבון, למשל, כאשר לא ניתן למצוא את עקבותיו של אחד היורשים.

(ד) האם יש למנות בני משפחה כמנהלי עיזבון?

תוכל לבחור אדם מסוים או חברת נאמנות על מנת שיפעל כמנהל עיזבון. אם תבחר אדם, עליו להיות בן 18 או יותר. רוב האנשים בוחרים קרוב משפחה או ידיד קרוב כמנהל עיזבון. אם עיזבונך גדול או מורכב, ייתכן כי תרצה למנות בעל מקצוע כמנהל, כגון עורך דין או רואה חשבון, או אפילו שניהם.

בדרך כלל, יסכימו בני משפחה לנהל את העיזבון ללא תשלום. אם ברצונך למנות בן משפחה בצוואתך, תמיד יש לשוחח מראש עם האדם המדובר על מנת שידע במה כרוך התפקיד. זכור, גם, כי האדם שמינית בצוואתך כמנהל עיזבון רשאי לסרב לבצע זאת. אין צורך להיות מומחה כלכלי או משפטי, כל עוד יש למנהלי העיזבון נגישות ליועצים קומפטנטיים אשר יוכלו לייעץ להם ולסייע בידם לנהל את העיזבון. אך, מנהלי עיזבון אינם יכולים להותיר החלטות חשובות בידי אחרים, כגון האם למכור נכס מסוים או האם להשקיע במניות או בקרנות.

לעומת זאת, אם העיזבון שלך גדול או מורכב, או אם הנך מעדיף כי בני משפחה או ידידים לא ינהלו את העיזבון, או הנך חש כי לבני משפחה או ידידים אין די זמן או ניסיון לכך, כדאי לשקול מינויו של מנהל עיזבון מקצועי. זאת, על אף העובדה כי אדם כזה אכן יגבה תשלום על שירותיו המקצועיים, אשר יתבצע בעת חלוקת העיזבון. בעלי מקצוע מציעים היכרות עם חוקי המס, ניהול השקעות, מנהל עסקים או נדל”ן – תחומי מומחיות הנדרשים על מנת לנהל את עיזבונך.

(ה) האם עלי לבחור מנהל עיזבון אלטרנטיבי?

כן, עליך לבחור אדם נוסף אשר יחליף את המנהל למקרה שהאדם המועדף עליך אינו מעוניין או אינו מסוגל לפעול כמנהל עיזבון בעת פטירתך. אף אם בחרת בבת זוגך כמנהלת עיזבון, כדאי לבחור אדם נוסף. אם המנהל שבחרת לא יוכל לפעול ולא ציינת בצוואתך שם של חלופה, ייאלץ בית המשפט לקיום צוואות למנות מנהל, בהנחה כי אכן תפקיד כזה נדרש.


5. מינוי נאמנים

(א) מהו נאמן ומהו ההבדל בין מנהל עיזבון לבין נאמן?

מנהלי העיזבון מחלקים את העיזבון של כותב הצוואה ומנהלים אותו לאחר מותו. הנאמנים ייקחו את האחריות וינהלו כל נאמנות אשר תיווצר על פי הצוואה לאחר שהסתיים ניהול העיזבון.

(ב) מתי יש למנות נאמן?

לא תמיד נדרשים נאמנים. במקרה של צוואה פשוטה, בדרך כלל אין צורך ליצור נאמנות. במצבים מורכבים יותר, ייתכן כי כותב הצוואה יידרש ליצור נאמנות, כגון כאשר ישנו יורש קטין שיש לו חלק בעיזבון ולא ניתן לחלק את הרכוש לקטין זה כי אינו מסוגל לתת קבלה תקפה, או כאשר כותב הצוואה אינו מעוניין כי הקטין יירש את חלקו בטרם יגיע לגיל מסוים (בארץ, לעתים קרובות גיל 21, עם סיום השירות בצה”ל).


6. התהליך של חתימה על צוואה

לאחר שאישרת את ניסוח הצוואה שלך, עליך:
(א) להדפיס שני עותקים של הצוואה (שלושה אם אתם זוג) אחד עבור כל אחד מכם ואחד עבור מנהל העיזבון, אם אכן מונה כזה בצוואה.
(ב) לחתום על העמוד האחרון של הצוואה ולכתוב תאריך, בנוכחותם של שני עדים בוגרים עצמאים (אשר צריכים להיות כשירים מנטלית, ללא קרבת משפחה זה עם זה, וללא קרבת משפחה כלפיך).
(ג) לחתום בראשי תיבות בתחתיתם של שאר דפי הצוואה.
(ד) לאחר שחתמת וכתבת תאריך, העדים צריכים לחתום את שמותיהם במקום המצוין על שני ההעתקים של הצוואה. לאחר מכן הם צריכים להוסיף את שמותיהם המלאים, מספרי תעודות זהות וכתובות מתחת לחתימותיהם.
(ה) לבסוף, העדים צריכים לחתום בראשי תיבות בתחתיתם של שאר דפי הצוואה.
(ו) עליך לשמור את אחד מן העותקים החתומים של הצוואה במקום בטוח, ואילו את משנהו למסור למנהל העיזבון (אם אכן מונה כזה בצוואתך).


7. חתימה על צוואה בפני נוטריון – מהם היתרונות?

(א) האם עלי לחתום על צוואתי בפני נוטריון?

על פי החוק בישראל, צוואתך תקפה אם נחתמה בנוכחותם של שני עדים רגילים או יותר, מעל גיל 18, שהנם נוכחים ועדים לצוואתך באותו זמן שאתה חותם עליו. הן אתה והן שני עדיך צריכים להיות כשירים מנטלית, וחובה כי לא תהיה כל קרבת משפחה ביניכם.

(ב) האם קיימים יתרונות בחתימה על צוואה בפני נוטריון?

כפי שהוזכר לעיל, צוואה אחרונה הנה תקפה אם היא חתומה על ידי כותבה (המצווה) בנוכחותם של שני עדים רגילים. אך, לעתים אדם עשוי לבחור לחתום על צוואה בפני נוטריון ישראלי. הנוטריון מאשר כי הצוואה הוקראה בפני המצווה וכי המצווה הצהיר מרצונו כי זאת צוואתו האחרונה.

היתרון בחתימה בפני נוטריון הנו כפול:

(א) המצווה יכול לומר את צוואתו בעל פה או בכתב בנוכחותו של הנוטריון, ללא צורך בעדים נוספים;
(ב) לצוואה בפני נוטריון יש משקל חזק יותר מאשר סוגים אחרים של צוואות על פי החוק הישראלי (הוא דומה לצוואה חתומה בפני שופט), ובכך שוללים את האפשרות לטענות עתידיות של חתימה מזויפת של המצווה, כגון על בסיס השפעה מופרזת או מצוקה. טענות מעין אלה עלולות לפסול את הצוואה.

ניתן לשמור בסוד כמוס צוואות החתומות בפני נוטריון – אף אחד אינו חייב לדעת על קיומן; וההנחה תהיה כי המצווה היה כשיר מנטלית ובעל זיכרון בריא וחופשי מכל השפעה או מצוקה כלשהם בעת החתימה על צוואתו.


8. מהו התהליך הנדרש לשינוי צוואה לאחר שהיא חתומה?

תוכל לשנות את צוואתך בכל עת שתרצה או באמצעות נספח או פשוט באמצעות כתיבתה של צוואה חדשה (שהיא בדרך כלל האופציה הנקיה ביותר והטובה ביותר, מתוך הנחה כי הצוואה המקורית נשמרה על המחשב).

מומלץ לבדוק במרווחים קבועים (כגון אחת לחמש שנים) את הצוואה כדי לראות אם יש צורך בשינויים חשובים.

לאור זאת, אידיאלית יש לנסח את הצוואה באופן אשר מסלק את הצורך בשינוים פשוטים – למשל, על ידי הימנעות מהזכרת שמות הילדים אשר יירשו בחלקים שווים, כאשר ייתכן כי ילדים נוספים ייוולדו במהלך השנים (או, לחילופין, לכתוב: “הילדים שלי החיים כעת הם…”).


9. מהו “טופס אריכות ימים” וכיצד באפשרותו לעקוף את הצוואה?

זהו טופס, אשר מומלץ כי בני זוג יבקשו מן הבנק לחתום עליו, כאשר פותחים חשבון או בשלב מאוחר יותר. הוא ממנה את שני בני הזוג כשותפים בחשבון הבנק שלהם. אמצעי זה מאפשר לכל אחד מבני הזוג להמשיך לפעול בחשבון אף לאחר מותו של בן הזוג (“זכות ההישרדות”). ללא מנגנון זה, החשבון יוקפא אוטומטית עם מותו של אחד מבני הזוג, והבנק יסכים לאפשר עסקאות בחשבון רק עם הצגתו של צו קיום צוואה (כאשר ישנה צוואה) או צו ירושה (בהיעדרה).

התהליך עשוי להועיל גם במקרה של קרובי משפחה מבוגרים, על מנת לאפשר לילד אחד או יותר, למשל, לנהל את כספם למענם – ללא צורך לחתום על ייפוי כוח בפני נוטריון (מסמך אשר בכל מקרה יפוג אוטומטית עם מותו של בעל החשבון). כמובן, יש להשתמש באמצעי זה רק כאשר יש אמון מלא בין הקשיש לבין קרוב משפחתו.

10. אני יהודי שומר מצוות ומאמין כי בתקופה הנוכחית בריא וראוי להעניק לכל אחד מילדיי חלק שווה בעיזבון שלו, כולל בני הבכור ובנותיי. האם ניתן לערוך צוואה כך שהיא תתאים הן לדרישות ההלכה והן לחוק הישראלי המודרני?

לפי ההלכה, רק בנים זכרים זכאים לרשת את נכסי אביהם. התורה מעניקה לבנות זכות ירושה רק כאשר אין יורשים זכרים מאותו מעמד. לכן, הבנות לא תירשנה כאשר יש בנים, והאחיות לא תירשנה כאשר יש אחים. יתרה מכך, כאשר הבכור הוא זכר, הוא זכאי לחלק כפול – שני חלקים מנכסים מוחשיים בעיזבון. מכל האמור לעיל יוצא כי, לפי שורת הדין, אין האדם מסוגל לחלק את עיזבונו ליורשים בלתי הלכתיים, כגון אישה או בת, או באופן אשר ימנע מן הבן הבכור לקבל את זכותו ההלכתית לחלק כפול, בלי לעבור על ההלכה.

דרך אחת להתמודד עם אתגר זה הוא שאדם יעניק את רכושו במתנה כאשר הוא עדיין מסוגל לעשות זאת – טרם מותו – למשל לבנותיו. אך, למעשה, ייתכן כי עורך הצוואה לא יוכל להיפרד מרכושו במהלך חייו, וזהו חיסרון של הענקה מפורשת של מתנה. יתרה מכך, אין אפשרות כי מתנה הניתנת במהלך החיים תיכנס לתוקף לאחר פטירתו של עורך הצוואה – משום שעל פי הלכה, ברגע המוות עוברת הבעלות על הנכסים אוטומטית ליורשים ההלכתיים! הדרך לפתרון קושי זה הוא לנסח כלי חוקי, אשר יאפשר לנהנה לקחת בעלות מידית על הרכוש – ובו זמנית, לאפשר לנותן לשמור על הזכות שלו לכל הרכוש אשר צבר בחייו, וכן אפשרות לבטל את הנאמנות בכל עת שירצה. החיסרון בשיטה זו היא שרוב פוסקי ההלכה דורשים קנין על הרכוש שיהיה מחייב, וקניין כזה הנו אפקטיבי רק כאשר מעבירים רכוש המצוי ברשותו של המקנה בעת ביצוע הקניין! אם כן, קניין כזה לא יועיל לרכוש שטרם נצבר, כגון דבר שלא בא לעולם (ראה: בבא מציעא מו., טור ושולחן ערוך, חושן משפט רג, רט). לעומת זאת, צוואה קונבנציונאלית בדרך כלל עוסקת אף בנכסים העתידים להתהוות.

דרך אחרת לעקיפת המגבלות ההלכתיות היא באמצעות יצירת מצב של חוב. בפשטות, מאפשרת שיטה זו לאדם לערוך צוואה חילונית, ולחלק את רכושו באופן שווה בין יורשיו הזכרים והנקבות. הוא עושה זאת באמצעות יצירת חוב הגדול בהרבה מסך ערכו של העיזבון, כמנוף שיעודד את הבנים לבצע את תנאי הצוואה. אם לא יעשו כך, תדרוש מהם הצוואה לשלם את מלוא החוב הכספי לבנות (או לבנים שאינם בכורים). חוב זה משעבד את רכושו של עורך הצוואה – הן הרכוש הקיים היום והן רכוש עתידי. השתמשו בטכניקה זו בעיקר על מנת לתת לבנות מחצית של חלק או חלק מלא בעיזבון. מצב זה ידוע כ”שטר חצי זכר” או “שטר זכר שלם”. לעתים קרובות כתבו מסמך זה סמוך לנישואיה של הבת ומסרו לה אותו בזמן זה.

לאור הבעיות/האתגרים ההלכתיים דלעיל, ולאור הפתרונות הפוטנציאליים המוצעים, נוהג הכותב לערוך שני מסמכים עבור קליינטים שומרי מצוות המעוניינים לערוך צוואה ישראלית. המסמך הראשון הוא צוואה “חילונית”, בעברית או באנגלית, לפי חוקיה של מדינת ישראל ומותאמת לצרכיו הספציפיים של הקליינט – אשר בדרך כלל כולל חלוקת הרכוש לבן/ת הזוג שנשאר/ת בחיים ולאחר מכן לכל אחד מילדיו/ה (זכרים ונקבות) בחלקים שווים (בין לבכור ובין לאחרים). המסמך השני הנו “נספח הלכתי לצוואה” המבוסס על מסמך שנוסח על ידי הרב צבי יהודה בן יעקב, דיין בבית הדין הרבני בתל אביב. מסמך זה מאפשר לצוואה החילונית להתאים לדרישות ההלכה, כאשר הוא מחבר את האלמנטים של גישת המתנה (עבור רכוש שקניין מועיל עבורו) והמכניזם של תשלום קנס (בסכום השווה לכפול מן החלק שכל אחד מן הנהנים יזכה לו על פי הצוואה החילונית, למקרה בו הבנים אינם משלמים את כל המחויבויות הכספיות שלהם לבנות תחת ה’ציון’ של חוב). את “הנספח ההלכתי לצוואה” מנסחים במסמך נפרד – והיתרון בכך הוא שבעת הגשת הבקשה לקיום צוואה, אין צורך להביא זאת בפניו של שופט חילוני (אשר עשוי להתבלבל במקרה הטוב, במיוחד לאור התנאי החריג של “חוב”).

לייעוץ נוסף וסיוע בהכנת צוואה ישראלית או בריטית (לרבות הכנת נספח הלכתי לצוואה), או בתחומים אחרים שבהם הכותב מתמחה (חוזים, נדל”ן, ירושות, שרותי נוטריון, שרותי תרגום ועריכה), נא ליצור קשר עם סיימון: 0737-40-60-40 / 0545-742-374 / [email protected] / www.jacksonadvocates.net .




[1] הדברים מכוונים לגברים ולנשים כאחד.

Top Translation Blooper Competition!

To enter or not, that is the question!

Lost in Translation!

The Hebrew language is one of great vividness, expressiveness and beauty. This can be seen in the splendid book (recommended reading!) by Dr. Avshalom Kor, top Israeli linguist and expert on Hebrew grammar and semantics, Yofi shel Ivrit (“Beautiful Hebrew” or “The Beauty of Hebrew”), published by Yediot Achronot and Chemed Books, 2010.

Ever wondered which is more correct – “Chaim Arukim” (long life) or “Chaim Aruchim” (health life)?! Ever considered how the Hebrew word agvania become the translation of the tomato vegetable, or what’s the connection between a compass (matzpen) and one’s conscience (matzpun)?! And why is the Hebrew verb la’chavosh specifically used to describe the act of putting on a head covering?! Check out the blog on Hebrew Language Gems on my website, for some suggested answers: https://www.jacksonadvocates.net/category/blog/beauty-of-hebrew-language

And now on to some connected light relief – and a well deserved break for you from the heavier “Tips & Tricks” series on Israeli law that we have been posting over the last few months –

A hilarious mistranslation is sometimes worth a thousand smiles!

Admiring and paying close attention as I do to the subtleties of the Hebrew language, I am often drawn to noticing words and signs that appear somewhat misplaced; and this has led to moments of (usually) laughter when I find a funny mistranslation or misspelling which drastically alters the meaning of a word or phrase.

I thought it would be a great idea to run a small competition between myself and my Facebook followers, over the summer, to see who has spotted the funniest road signs, most absurd beach signs, restaurant menus that have become messed up in translation, etc.

The best translation blooper that we receive will entitle the submitter to a copy of Dr. Avshalom Kor’s unique Hebrew book: Yofi shel Ivrit (“Beautiful Hebrew” or “The Beauty of Hebrew”), published by Yediot Achronot and Chemed Books, 2010.

In the case of Israeli mismatches, we will also contact the relevant official bodies, to alert them to the bloopers and urge them to change them.

Looking forward to your submissions! Please e-mail them to: [email protected]

Have a great summer!
- Simon

The Land Which God is Constantly Seeking (Short D’var Torah - Parshat Eikev)

I heard a short and sweet D’var Torah several years ago - one of my favorites on Parshat Eikev - from Rav Yehuda Shaviv.

He quoted the verse in our parsha: “[The land of Israel is the] land which is the Lord your God longs for continuously, from the beginning of the year to the end of the year” (Devarim 11:12).

The Hebrew text appears grammatically problematic. Its accurate translation would be: “…from the beginning of the year, until the end of a year.”

Why the mix between the definite and indefinite article? The Torah should surely be consistent: either add the definite article in both parts of the sentence: “from the beginning of the year until the end of the year” or remove it from both parts: “from the beginning of a year until the end of a year.”

Rav Shaviv offered a clever insight. This is the only verse in the Chumash which mentions Rosh Hashana almost by name (me’reishit ha’shana). Every Rosh Hashana, he said, each of us thinks that this year will be THE year - of the fulfillment of our dreams, aspirations and desires. But as the year progresses (the winter blues set in) we quickly realize that the year has become - yet another year, just like any other year, no different - “…the end of a year.”

So, is there any point aspiring/dreaming/making New Year Resolutions?! Yes, because there is always the following Rosh Hashana, which reminds us that that we can start and dream again, with a fresh and new beginning, with the potential to change - and to actualize our dreams and aspirations! If we didn’t succeed, we can and should always try again.

This is an extremely timely message as Ellul will soon be upon us.

Shabbat shalom from Gush Etzion!

FAQs – Private Limited Companies in Israel (Part IV – Annual report, companies in breach of the law, inactive companies and annual fees)

Company Law

Q. What is an annual report? Is it complicated and am I required to also file a financial balance sheet?

A. The annual report (doch shnati) is not a financial statement. A relatively straightforward form needs to be completed, which is intended to provide an updated picture of the company, including its registered address, particulars of directors, shareholders etc.

 

Q. What is a company in breach of the law (Chevra Meferat Chok)?

A. A company will be declared by the Registrar of Companies as a “company in breach of the law” where it has committed a breach of the provisions of the Companies Law by failing to pay annual fees and/or failing to submit annual reports to the Registrar. Sanctions which can be imposed by the Registrar on such a defaulting company include: non-registration of a charge made in favor of the company, non-registration of a charge on the company assets, which impacts upon the company’s ability to obtain bank loans, and non-registration of pledges in the company’s favor at the Registrar of Pledges (Rasham HaMashkonot). In addition, the company will be unable to change its name or its objects; and the company and its controlling shareholders will be unable to register a new company.

The Registrar of Companies is also empowered to impose financial sanctions on such companies – ranging from several thousands of shekels to several hundreds of thousands of shekels in the case of each day of delay in failing to file an annual report. Moreover, if the financial sanction is not paid on time by the company, the Registrar can demand its payment from a director of the company. Proceedings can likewise be commenced for collecting the financial debts and penalties pursuant to the Taxes [Collection] Ordinance.
Therefore, any unpaid annual fees should be paid, and unfiled annual reports should be submitted, as soon as the Registrar of Companies sends out a letter to the company’s registered address, warning that the company will be declared a company in breach of the law if it fails to rectify these matters, in order to cancel this status at the Registrar of Companies.

Q. The company I own has not been active for a number of years. How can I avoid sanctions being taken against the company?

A. A company which is not active can commence the process of voluntary liquidation. In this manner, it can avoid the accrual of fee obligations payable by the company and the imposition of sanctions on its directors or controlling shareholders. Liquidation discharges a company from fee obligations. Following the conclusion of the winding-up process, the company will be registered as “liquidated” (mechuselet).

Also worth noting is the fact that even if the company’s directors have died, the company will continue to be registered and to incur financial and other obligations at the Registrar of Companies – until such time as the company is liquidated. The lawful heirs of the owners should therefore consider liquidating the company, or take other steps as provided for by law, to avoid financial and other unpleasant sanctions.

Q. If our company is not active, why did we receive a form to pay the annual fee?

A. The annual fee payable to the Registrar of Companies is based on “registration,” not on “activity.” So long as the company has the status of being “active” or “live” on the Registrar’s file, an annual fee must be paid. Indeed, even a company which is in the process of being wound up must pay an annual fee, until it is actually liquidated. That said, the company liquidator can apply for an exemption from the need to pay any outstanding annual fees, by appending to his final report (pursuant to s. 338 of the Companies Ordinance) the relevant authorizations from the bank and the VAT and Income Tax authorities confirming that, in practice, the company’s account/files there have been closed during the relevant years.

Q. Can a company be frozen?

A. No. At the Registrar of Companies, a company’s status can be either live/active (pa’il) liquidated (me’chusal) or in the process of being wound up (be’halichei pe’iruk).

For further advice and assistance on the formation or operation of a private limited company, or other form of legal business entity, in either Israel or the UK, feel free to contact Simon: 0737-40-60-40 / 0545-742-374 / [email protected]