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Betterment tax (hetel hashbacha) is a levy payable to the local planning authorities by an owner or long-term leaseholder of a property, under Israel’s Planning and Building Law.  If, since the seller originally purchased the apartment, the planning authorities have adopted a new zoning plan allowing greater use of the property or additional building rights, or if the seller submitted a request and was granted additional building rights or other benefits affecting the value of the apartment – the seller … Continued

I liked the following insight that appeared in the Hebrew “Shabbat BeShabbato” pages this week (Parshat Naso, No. 1526), written by Ya’akov Etzion. Ya’akov gives an innovative explanation for a phrase in Friday night davening that I have always found difficult. In the Magen Avot prayer after the Amidah, the following words appear: “we will give thanks to His name every day continuously, me’ein ha-berachot“.  What do these two last words actually mean? The Gemara (Berachot 40a) explains the meaning … Continued

Question: WHY ARE MOST JEWISH OBJECTS COVERED? Answer: The Gemara (Ta’anit 8b) says, “blessing only rests on that which is hidden from the eye. Once it has been counted, its potential for blessing is lost.” And so, many of our ritual objects are covered: The Torah has a mantle over it & is kept in an Aron; the Aron itself has a Parochet/curtain; a Mezuza has a housing/bayit, as do Tefilin; a Megila is kept in a case; Matza on Pesach & Challa on Shabbat are covered, etc. … Continued

The Sacred and the Profaneby Rabbi Dr. Moshe Pinchuk The penultimate subject of Tezaveh is the daily dual sacrifice, more commonly denoted by its Hebrew name, the Korban Tamid (Ex. 29, 38-42). The description of Korban HaTamid reappears, almost verbatim, in Parashat Pinchas (Num. 28, 1-8). A reason for this repetition may be culled from the differing contexts in which Korban Tamid appears. The context in Tezaveh is the sanctification and inauguration of the Mishkan as the abode of the … Continued

Depreciation of Terms and Conditions of Employment (Ha-ra’at Te’naim) “A person who has been employed continuously for one year… by the same employer or at the same place of employment and has been dismissed is entitled to receive severance pay (pitzuyei piturin) from the employer who has dismissed him.”Section 1(a), Israeli Severance Pay Law, 5723-1963 “Where an employee resigns by reason of an appreciable deterioration of his conditions of employment (ha-ra’at te’naim) … the resignation shall, for the purposes of … Continued

Recent Court Case – The Importance of Good Faith Also During Contractual Negotiations Under Israeli law, not only must “an obligation or a right arising out of a contract be fulfilled or exercised in customary manner and in good faith” (s. 39 of the Contracts (General Part) Law, 5733-1973), but even “in negotiating a contract,” the parties “must act in a customary manner and in good faith” (s. 12(a) ibid); and “a party who does not act in customary manner … Continued

Recent Court Case – The Importance of Good Faith Also During Contractual Negotiations Under Israeli law, not only must “an obligation or a right arising out of a contract be fulfilled or exercised in customary manner and in good faith” (s. 39 of the Contracts (General Part) Law, 5733-1973), but even “in negotiating a contract,” the parties “must act in a customary manner and in good faith” (s. 12(a) ibid); and “a party who does not act in customary manner … Continued

Several people recently asked me: What happens if I don’t make a Will? There are at least 5 worrying answers to this question: Without a properly drawn up Will: Your widow will receive only 50% of your assets – while the additional 50% will be distributed amongst your children (can you be sure 50% of your assets will cover all your widow’s needs?) You will not be able to appoint guardians to take care of your children, should you and your spouse … Continued