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Introduction to Israeli Inheritance Law - Chapter 8 - Trusts and Estate Planning in Israel - Second Edition
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This chapter is from Trusts and Estate Planning in Israel, Second Edition
PAGE PREVIEW This chapter provides an introduction to the key aspects of Israeli inheritance law and lays the foundation for understanding the testamentary trust, which is discussed in detail in the following chapter. 8.1. FREEDOM OF TTESTATION Section 27 of the Succession Law manifests the core principle of inheritance law in Israel which is the freedom of testation. Accordingly, section 27 provides that: (a) A commitment to make a will, change it, or revoke it, or not to do any of these – is not binding. (b) A provision in a will that denies or limits the testator’s right to change or revoke the will – is void. In the case Ahron, the Supreme Court clarified the significance of this principle in Israeli inheritance law by stating that: “The task of a person seeking to trace the purpose underlying the laws of inheritance is not particularly difficult. Wherever the interpreter turns or looks, they will easily discern the overriding principle at the core of inheritance law – the fulfillment of the testator’s wishes. This purpose runs through the entire law like a thread. Thus, the provision of Section 27 of the Law, which concerns the freedom to make a will; …” In line with this principle, Succession Law does not stipulate any forced heirship provisions, which would preserve a certain portion of the estate to the deceased’s spouse and children. Accordingly, At any time, a testator is entitled to revoke a will he has made. Revocation can be through any one of the ways required for the making of a valid will, or by the destruction of the revoked will. Revocation must be unequivocal, and therefore can be revoked by a later will, on the condition that the later will states the revocation of the previous will, or to the extent that the later provisions contradict the provisions in the earlier will. Any provisions in the earlier will revoked by a later will cannot be revived in the future by revocation of the later will.
Dr. Alon Kaplan, Advocate & Notary, is a member of the Israel Bar and was admitted as a member of the New York and Frankfurt Bars. He is the President and founder of the Society of Trust and Estate Practitioners “STEP Israel”. Academically speaking, he has a Ph.D. from Zurich University in Switzerland and an LL.B. and LL.M. from the Hebrew University of Jerusalem. Dr. Kaplan maintains a direct and close relationship with academia, and he was a lecturer on trusts in the Academic Management College, Reichman University, and the Law Faculty of Tel Aviv University, where he taught trust courses for LL.M. students. Dr. Kaplan is a popular lecturer on trusts in Israel and abroad. He constructed the academic program for the Trusts Diploma of STEP in Israel. Throughout his professional career, he has written numerous professional articles in legal journals, on matters of trusts, intergenerational asset transfers and selected commercial law topics such as agent and distributor laws, a topic which he researched for his LL.M. thesis. Dr. Kaplan has been a regular contributor of articles to Trusts & Trustees by Oxford University Press. He has written and edited numerous professional books, among these on doing business in Israel, on trusts in Israel, and on international trusts laws. His book, Trusts and Estate Planning in Israel, is a professional and comprehensive guidebook for practitioners in this area in Israel. Another important book in English is Trusts in Prime Jurisdictions, fifth edition, 2020 which reviews trusts in various jurisdictions by 19 authors from various jurisdictions. In December 2020 he was the co-editor of the book, Life Cycle of a Family Business, published in London. Meytal Liberman, Advocate and Notary, TEP, advises private clients in Israel and internationally on trusts and estate planning. Her services include legal structuring for the long-term holding, ownership, and management of assets, addressing legal incapacity, division of marital property, wills, and trusts. She has practiced in this field since 2012, combining legal work, academic study, and active participation in professional organizations, publications, lectures, and continuing legal education.
Ms. Liberman was admitted to the Israel Bar in 2013 and licensed as a notary in 2024. She holds an LL.B. from Bar Ilan University (2012) and an LL.M. in Commercial Law from Tel Aviv University (2015). She is a full member of STEP, having earned a Diploma in International Trust Management following two years of study. Since 2018, she has been authorized by the Administrator General and the Israel Bar Association to draft and execute legal instruments for future incapacity planning, including the Enduring Power of Attorney, Expression of Wishes Document, and Preliminary Instructions for the Appointment of a Guardian. Her writing includes chapters in Asia-Pacific Trusts Law, Volume 2 (Bloomsbury, 2022), Trusts in Prime Jurisdictions (5th ed., Globe Law and Business, 2019), and Trust in Israel: Theory and Practice (2017, in Hebrew). Her work has also appeared in Trusts & Trustees, The International Family Office Journal, and STEP Journal. She lectures regularly at seminars and conferences, including events hosted by the Israel Bar Association and STEP.
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