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The Use of Trusts for Cross Border Inheritance - Chapter 21 - 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 21.1. CROSS BORDER INHERITANCE The rules of private international law relating to the Succession Law may create an even more complex situation when a person whose “center of life” is outside of Israel has assets in Israel and wishes to bequeath them under a will made according to the laws of his home country, if they would be subject to probate by the court that has jurisdiction in the testator’s place of domicile. Section 136 establishes that the authorities in Israel are empowered to adjudicate regarding the estate of any person whose place of domicile at the date of his death was in Israel, or who bequeathed assets in Israel. Under Israeli law it is not possible to enforce a probate or succession order issued by a foreign court. Section 39 of the Succession Law states that, for the purpose of claiming rights under a will, probate must be granted pursuant to the provisions set out in that law. Probate is considered a judicial ruling, which in essence constitutes an order, given by the Registrar of Succession or the court, that validates the distribution of the estate among the heirs appointed by the testator in his will. As Israeli law does provide for the enforcement of foreign judgments, it would apparently be possible to apply for the enforcement of a foreign probate order under the Foreign Judgments Enforcement Law, which regulates the enforcement of foreign judgments in Israel. The abovementioned provision in Section 39 of the Succession Law, however, negates the use of the Foreign Judgments Enforcement Law insofar as it relates to a probate order granted in a foreign country. Section 39 essentially establishes a probate procedure that doesn’t distinguish probate granted in Israel, from probate granted abroad, or between cases of a testator last domiciled in Israel or abroad – all of these instances are subject to the provisions of Section 39 of the Succession Law.
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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