{"id":1092,"date":"2025-09-17T13:17:50","date_gmt":"2025-09-17T13:17:50","guid":{"rendered":"http:\/\/www.sj-law.info\/?p=1092"},"modified":"2026-06-10T10:01:40","modified_gmt":"2026-06-10T10:01:40","slug":"%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%94%d7%95%d7%a6%d7%90%d7%95%d7%aa-%d7%9c%d7%9e%d7%a1-%d7%a9%d7%91%d7%97-%d7%a2%d7%91%d7%95%d7%a8-%d7%a9%d7%99%d7%a4%d7%95%d7%a5-%d7%9c%d7%9c%d7%90-%d7%94%d7%a6%d7%92","status":"publish","type":"post","link":"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%94%d7%95%d7%a6%d7%90%d7%95%d7%aa-%d7%9c%d7%9e%d7%a1-%d7%a9%d7%91%d7%97-%d7%a2%d7%91%d7%95%d7%a8-%d7%a9%d7%99%d7%a4%d7%95%d7%a5-%d7%9c%d7%9c%d7%90-%d7%94%d7%a6%d7%92\/","title":{"rendered":"Deducting Renovation Expenses for Land Betterment Tax Without Receipts"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1092\" class=\"elementor elementor-1092\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2920d53 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"2920d53\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70738ee\" data-id=\"70738ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47ee85c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47ee85c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c0ae2b\" data-id=\"0c0ae2b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e30cff5 elementor-widget elementor-widget-ee-breadcrumbs\" data-id=\"e30cff5\" data-element_type=\"widget\" data-widget_type=\"ee-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"ee-breadcrumbs\" itemscope=\"\" itemtype=\"http:\/\/schema.org\/BreadcrumbList\"><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eacfd36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eacfd36\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb36e4e\" data-id=\"cb36e4e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-597bd82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"597bd82\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-526873d\" data-id=\"526873d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a91aa30 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"a91aa30\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Deducting Renovation Expenses for Land Betterment Tax Without Receipts<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9a9939 elementor-widget elementor-widget-text-editor\" data-id=\"c9a9939\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When selling a real estate property, one of the central components affecting your overall tax liability is the rate of Land Betterment Tax (Mas Shevach)\u2014the capital gains tax levied on the profit generated from the property investment. In many cases, property owners execute renovations and upgrades to increase the property\u2019s value, thereby aiming to optimize their net returns upon sale. A pivotal question that frequently arises in this domain is whether it is legally permissible to deduct renovation expenses when the property owners no longer possess tax invoices and receipts proving the exact measure of their expenditures.<\/p><p><strong>General Principles Regarding Expense Deductions for Land Betterment Tax<\/strong><\/p><p>Under Israeli tax law, the deduction of renovation expenses against Land Betterment Tax is predicated on capital improvements made to the property\u2014specifically, renovations that structurally enhanced its market value. To be eligible for deduction, these outlays must be definitively proven to have been invested for the purpose of capital improvement, such as substantial remodeling, systemic upgrades, and structural building additions.<\/p><p><strong>The Hurdle of Missing Receipts<\/strong><\/p><p>When dealing with renovations executed without the presentation of receipts, the matter becomes significantly more complex. The tax authorities naturally demand physical evidence of expenditures, and the absence of clear receipts can lead to major obstacles in securing these deductions.<\/p><p>However, in January 2025, the Israel Tax Authority published a key update to its Administrative Enforcement Directive (Hora'at Bitzua) regarding evidentiary compliance for capital improvement expenses. This update specifically addresses scenarios where a seller failed to retain the receipts and invoices documenting the expenses invested in upgrading the property. Crucially, the directive draws a sharp distinction between expenses incurred prior to 2014 and those incurred from 2014 onward.<\/p><p>The rationale behind this distinction stems from the sweeping Real Estate Taxation Reform\u2014particularly regarding Land Betterment Tax\u2014which came into effect on January 1, 2014. The core of this reform was the abolition of the historic blanket exemption that allowed individuals to sell a residential property entirely tax-free once every four years, regardless of how many properties the seller owned.<\/p><p>Because property owners prior to 2014 knew they could seamlessly utilize this four-year tax exemption, they rarely bothered to retain receipts and tax invoices; they knew that, under the old rules, they would not need to prove capital improvement expenditures to offset gains.<\/p><p>Recognizing this historical context, the Israel Tax Authority determined that for older renovations, it is possible to recognize capital improvement expenses in full even without receipts, provided the expenditures can be substantiated through alternative evidentiary means.<\/p><p>Alternative Evidentiary Proof Recognized by Tax Authorities:\n\"Before and After\" Photographs: Visual documentation of the property prior to the renovation and following its completion can serve as physical proof of the upgrades executed.<\/p><p>Written Agreements with Contractors: If renovations were managed by a licensed contractor, formal signed agreements, work orders, or comprehensive price quotes can serve as substantial evidence.<\/p><p>Banking and Financial Records: Bank wire logs, cancelled checks, or digital statements showing direct payments to contractors and material suppliers can substantiate the outlays.<\/p><p>Appraisal Reports: Independent appraisal valuations performed for insurance underwriting or mortgage securing that explicitly reference calculated construction and material costs.<\/p><p>Appraisal Reports: Independent appraisal valuations performed for insurance underwriting or mortgage securing that explicitly reference calculated construction and material costs.<\/p><p>Ultimately, it must be emphasized that the final decision rests heavily upon the legal discretion of the local Land Betterment Tax Assessment Director (Menahel Mas Shevach).<\/p><p><strong>Available Legal Options<\/strong><\/p><p>When a deduction case becomes complex or faces a institutional audit, property owners can seek specialized tax representation. An experienced real estate tax attorney can assist in structuring a formal administrative appeal (Hasaga) against adverse tax assessments or negotiate a customized settlement with the tax authorities. Because every case is thoroughly evaluated on its individual merits, it is always advisable to explore the available legal remedies as early as possible.<\/p><p><strong>Summary<\/strong><\/p><p>Deducting renovation expenses for Land Betterment Tax without presenting formal receipts is a complex, multi-layered issue that demands various forms of secondary evidence to substantiate the capital improvements made. It is vital to remain acutely aware of the Tax Authority's rigorous compliance standards and to maintain organized documentation of all property outlays whenever possible. In the event of an adverse assessment or missing documentation, consulting with an expert real estate tax attorney is highly recommended to proactively mitigate unnecessary tax liabilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-eec2338\" data-id=\"eec2338\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f0ddfa elementor-widget elementor-widget-heading\" data-id=\"4f0ddfa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More Articles <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5854a39 elementor-grid-1 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"5854a39\" data-element_type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1105 post type-post status-publish format-standard has-post-thumbnail hentry category-15\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a7%d7%99%d7%95%d7%9d-%d7%a6%d7%95%d7%95%d7%90%d7%95%d7%aa-%d7%95%d7%a6%d7%95%d7%95%d7%99-%d7%99%d7%a8%d7%95%d7%a9%d7%94-%d7%a9%d7%9c-%d7%aa%d7%95%d7%a9%d7%91-%d7%97%d7%95%d7%a5\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1583175337-1024x683.jpg\" class=\"attachment-large size-large wp-image-635\" alt=\"\" srcset=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1583175337-1024x683.jpg 1024w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1583175337-300x200.jpg 300w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1583175337-768x512.jpg 768w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1583175337-1536x1024.jpg 1536w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1583175337-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a7%d7%99%d7%95%d7%9d-%d7%a6%d7%95%d7%95%d7%90%d7%95%d7%aa-%d7%95%d7%a6%d7%95%d7%95%d7%99-%d7%99%d7%a8%d7%95%d7%a9%d7%94-%d7%a9%d7%9c-%d7%aa%d7%95%d7%a9%d7%91-%d7%97%d7%95%d7%a5\/\" >\n\t\t\t\tProbate &amp; Inheritance Orders for Foreign Residents\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t18\/09\/2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>One of the most prominent traits of the Jewish people is the fact that they are scattered all over the world. This reality often reflects in inheritance issues, as many of us have the classic 'uncle in America.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a7%d7%99%d7%95%d7%9d-%d7%a6%d7%95%d7%95%d7%90%d7%95%d7%aa-%d7%95%d7%a6%d7%95%d7%95%d7%99-%d7%99%d7%a8%d7%95%d7%a9%d7%94-%d7%a9%d7%9c-%d7%aa%d7%95%d7%a9%d7%91-%d7%97%d7%95%d7%a5\/\" aria-label=\"Read more about \u05e7\u05d9\u05d5\u05dd \u05e6\u05d5\u05d5\u05d0\u05d5\u05ea \u05d5\u05e6\u05d5\u05d5\u05d9 \u05d9\u05e8\u05d5\u05e9\u05d4 \u05e9\u05dc \u05ea\u05d5\u05e9\u05d1 \u05d7\u05d5\u05e5\" tabindex=\"-1\" >\n\t\t\tRead more\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1097 post type-post status-publish format-standard has-post-thumbnail hentry category-15\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a8%d7%9b%d7%99%d7%a9%d7%aa-%d7%a0%d7%9b%d7%a1%d7%99-%d7%a0%d7%93%d7%9c%d7%9f-%d7%91%d7%99%d7%a9%d7%a8%d7%90%d7%9c-%d7%a2%d7%9c-%d7%99%d7%93%d7%99-%d7%aa%d7%95%d7%a9%d7%91%d7%99-%d7%97%d7%95\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1575804967-1024x683.jpg\" class=\"attachment-large size-large wp-image-897\" alt=\"\" srcset=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1575804967-1024x683.jpg 1024w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1575804967-300x200.jpg 300w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1575804967-768x512.jpg 768w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1575804967-1536x1024.jpg 1536w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-1575804967-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a8%d7%9b%d7%99%d7%a9%d7%aa-%d7%a0%d7%9b%d7%a1%d7%99-%d7%a0%d7%93%d7%9c%d7%9f-%d7%91%d7%99%d7%a9%d7%a8%d7%90%d7%9c-%d7%a2%d7%9c-%d7%99%d7%93%d7%99-%d7%aa%d7%95%d7%a9%d7%91%d7%99-%d7%97%d7%95\/\" >\n\t\t\t\tReal Estate Acquisition in Israel by Foreign Residents\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t17\/09\/2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>It is no secret that foreign residents serve as a significant factor in the Israeli real estate market. For the most part, these are Jewish individuals residing in various countries\u2014including the United States, France, the United Kingdom, Russia, Ukraine, Canada, Mexico, and beyond.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a8%d7%9b%d7%99%d7%a9%d7%aa-%d7%a0%d7%9b%d7%a1%d7%99-%d7%a0%d7%93%d7%9c%d7%9f-%d7%91%d7%99%d7%a9%d7%a8%d7%90%d7%9c-%d7%a2%d7%9c-%d7%99%d7%93%d7%99-%d7%aa%d7%95%d7%a9%d7%91%d7%99-%d7%97%d7%95\/\" aria-label=\"Read more about \u05e8\u05db\u05d9\u05e9\u05ea \u05e0\u05db\u05e1\u05d9 \u05e0\u05d3\u05dc&quot;\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05e2\u05dc \u05d9\u05d3\u05d9 \u05ea\u05d5\u05e9\u05d1\u05d9 \u05d7\u05d5\u05e5\" tabindex=\"-1\" >\n\t\t\tRead more\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1092 post type-post status-publish format-standard has-post-thumbnail hentry category-15\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%94%d7%95%d7%a6%d7%90%d7%95%d7%aa-%d7%9c%d7%9e%d7%a1-%d7%a9%d7%91%d7%97-%d7%a2%d7%91%d7%95%d7%a8-%d7%a9%d7%99%d7%a4%d7%95%d7%a5-%d7%9c%d7%9c%d7%90-%d7%94%d7%a6%d7%92\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-2214872348-1024x683.jpg\" class=\"attachment-large size-large wp-image-848\" alt=\"\" srcset=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-2214872348-1024x683.jpg 1024w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-2214872348-300x200.jpg 300w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-2214872348-768x512.jpg 768w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-2214872348-1536x1024.jpg 1536w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-2214872348-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%94%d7%95%d7%a6%d7%90%d7%95%d7%aa-%d7%9c%d7%9e%d7%a1-%d7%a9%d7%91%d7%97-%d7%a2%d7%91%d7%95%d7%a8-%d7%a9%d7%99%d7%a4%d7%95%d7%a5-%d7%9c%d7%9c%d7%90-%d7%94%d7%a6%d7%92\/\" >\n\t\t\t\tDeducting Renovation Expenses for Land Betterment Tax Without Receipts\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t17\/09\/2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>When selling a real estate property, one of the central components affecting your overall tax liability is the rate of Land Betterment Tax\u2014the capital gains tax levied on the profit generated from the property investment.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%94%d7%95%d7%a6%d7%90%d7%95%d7%aa-%d7%9c%d7%9e%d7%a1-%d7%a9%d7%91%d7%97-%d7%a2%d7%91%d7%95%d7%a8-%d7%a9%d7%99%d7%a4%d7%95%d7%a5-%d7%9c%d7%9c%d7%90-%d7%94%d7%a6%d7%92\/\" aria-label=\"Read more about \u05e0\u05d9\u05db\u05d5\u05d9 \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05dc\u05de\u05e1 \u05e9\u05d1\u05d7 \u05e2\u05d1\u05d5\u05e8 \u05e9\u05d9\u05e4\u05d5\u05e5 \u05dc\u05dc\u05d0 \u05d4\u05e6\u05d2\u05ea \u05e7\u05d1\u05dc\u05d5\u05ea\" tabindex=\"-1\" >\n\t\t\tRead more\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1073 post type-post status-publish format-standard has-post-thumbnail hentry category-15\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%94%d7%9b%d7%a8%d7%94-%d7%91%d7%90%d7%99%d7%a9%d7%95%d7%a8-%d7%a0%d7%95%d7%98%d7%a8%d7%99%d7%95%d7%a0%d7%99-%d7%a9%d7%a0%d7%99%d7%aa%d7%9f-%d7%a2%d7%9c-%d7%99%d7%93%d7%99-%d7%a0%d7%95%d7%98%d7%a8\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-905840232-1024x683.jpg\" class=\"attachment-large size-large wp-image-834\" alt=\"\" srcset=\"https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-905840232-1024x683.jpg 1024w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-905840232-300x200.jpg 300w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-905840232-768x512.jpg 768w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-905840232-1536x1024.jpg 1536w, https:\/\/www.sj-law.info\/wp-content\/uploads\/2025\/09\/iStock-905840232-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%94%d7%9b%d7%a8%d7%94-%d7%91%d7%90%d7%99%d7%a9%d7%95%d7%a8-%d7%a0%d7%95%d7%98%d7%a8%d7%99%d7%95%d7%a0%d7%99-%d7%a9%d7%a0%d7%99%d7%aa%d7%9f-%d7%a2%d7%9c-%d7%99%d7%93%d7%99-%d7%a0%d7%95%d7%98%d7%a8\/\" >\n\t\t\t\tRecognition of Notarial Certifications Issued by an Israeli Notary Staying Abroad\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t17\/09\/2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Under Israeli law, the utilization of notarial certifications is essential across a diverse range of domains, including real estate conveyancing, travel authorizations for minors traveling without their parents, and various statutory declarations.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.sj-law.info\/en\/%d7%9e%d7%90%d7%9e%d7%a8%d7%99%d7%9d\/%d7%94%d7%9b%d7%a8%d7%94-%d7%91%d7%90%d7%99%d7%a9%d7%95%d7%a8-%d7%a0%d7%95%d7%98%d7%a8%d7%99%d7%95%d7%a0%d7%99-%d7%a9%d7%a0%d7%99%d7%aa%d7%9f-%d7%a2%d7%9c-%d7%99%d7%93%d7%99-%d7%a0%d7%95%d7%98%d7%a8\/\" aria-label=\"Read more about \u05d4\u05db\u05e8\u05d4 \u05d1\u05d0\u05d9\u05e9\u05d5\u05e8 \u05e0\u05d5\u05d8\u05e8\u05d9\u05d5\u05e0\u05d9 \u05e9\u05e0\u05d9\u05ea\u05df \u05e2\u05dc \u05d9\u05d3\u05d9 \u05e0\u05d5\u05d8\u05e8\u05d9\u05d5\u05df \u05d9\u05e9\u05e8\u05d0\u05dc\u05d9 \u05d4\u05e9\u05d5\u05d4\u05d4 \u05d1\u05d7\u05d5&quot;\u05dc\" tabindex=\"-1\" >\n\t\t\tRead more\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>When selling a real estate property, one of the central components affecting your overall tax liability is the rate of Land Betterment Tax\u2014the capital gains tax levied on the profit generated from the property investment.<\/p>","protected":false},"author":1,"featured_media":848,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-15"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/posts\/1092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/comments?post=1092"}],"version-history":[{"count":31,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/posts\/1092\/revisions"}],"predecessor-version":[{"id":1966,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/posts\/1092\/revisions\/1966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/media\/848"}],"wp:attachment":[{"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/media?parent=1092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/categories?post=1092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sj-law.info\/en\/wp-json\/wp\/v2\/tags?post=1092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}