12 checks you must make before signing a sale agreement
The full checklist: extract, building file, charges, unauthorised construction, debts and betterment levy.
ReadReal estate attorney, Ness Ziona
Lawyer for buying and selling an apartment
Second-hand apartment, new apartment from a developer or selling: checks, contract and Land Registry registration, at our office in Ness Ziona
Amos Ilan, Advocate, Israel Bar no. 35320 | Notary, licence no. 214444
Full legal representation in buying a second-hand apartment, buying from a developer and selling an apartment: preliminary checks, drafting the agreement, securing the funds, tax reporting and registration at the Land Registry (Tabu). Until the keys are in your hands and the rights are registered in your name. The office is in Ness Ziona and also represents buyers and sellers of apartments in Rishon LeZion, Rehovot, Gush Dan and throughout central Israel.
- Since 2003Attorney, over two decades of practice
- HundredsProperty transactions handled
- 35320Israel Bar licence no.
- Central IsraelTransactions across the centre and Gush Dan
Three different transactions, three different risk maps
The representation is built around the type of transaction. What is critical when buying from a developer is barely relevant to a second-hand purchase, and vice versa.
Buying a second-hand apartment
Land Registry extract, attachments and any existing mortgage, unauthorised construction, whether the registration matches the situation on the ground, and a payment mechanism protected by a cautionary note and a trust arrangement.
Representation detailsBuying from a developer
Security under the Sale Law, review of the linkage mechanism, the delivery date and compensation for late delivery, the specification and the inspection period, and comments on the developer's standard-form contract.
Representation detailsSelling an apartment
Betterment tax planning and exemptions, discharging the mortgage in step with the payment schedule, limiting your liability under the agreement, and a clean handover with no loose ends.
Representation detailsComplex transactions and tax
Where there are several owners, an inheritance, land handed to a developer or a commercial property, the important decisions, above all the tax decisions, are made before signing.
Combination deals
Representing landowners with a developer: a defined consideration, a binding specification, timetables, security and compensation for delay, and betterment tax calculated correctly from the day of signing.
About the serviceComplex transactions
Inherited apartments and several heirs, partition of co-owned property, gifts and transfers between relatives, unauthorised construction, commercial and investment property, and tax planning.
All transaction typesTax calculators based on the law
Betterment tax with exemptions, preferential linear calculation, spreading, several sellers and acquisition in instalments; purchase tax by transaction date and buyer type, including joint purchase.
Betterment tax calculatorMost failures in an apartment transaction come to light before signing, not after
The preliminary checks are the stage at which a real estate advocate saves you money. These are the checks we carry out in every purchase:
- An up-to-date Land Registry extract or confirmation of rights: who holds the rights, what is registered against them, and who is authorised to sign
- Charges, mortgages, attachments, cautionary notes, and inheritance or guardianship orders
- The building file at the local authority: permits, building additions, and enclosed balconies and safe rooms (mamad)
- Whether the registered area matches the actual area, and whether the parking and storeroom attachments match the extract
- Betterment levies, municipal tax (arnona) and house committee debts, and charges that pass to the purchaser
- Calculating purchase tax and reviewing the betterment tax payable by the seller, before the payment schedule is set
- Planning the security arrangements: trust, cautionary note, irrevocable power of attorney and guarantees
An example from practice. A balcony enclosed without a permit by a previous owner is not only the seller's problem. It passes with the apartment, and it can block bank financing, lead to a demolition demand from the local committee and reduce the value on the next sale. Checking the building file takes a few days; putting things right afterwards takes years.
A point many people miss. A first payment made before a cautionary note is registered exposes you to competition with the seller's creditors. A sound payment structure puts the security ahead of the money, not the other way round.
From the first conversation to registration in your name
Six stages, in a fixed order. At every stage you know what is happening, what the next deadline is and what is required of you.
Introductory call and mapping the transaction
What the property is, who the parties are, how the purchase is being financed and what the desired timetable is. This is also where it becomes clear whether there is a risk that justifies an early check, even before a fee quotation.
Preliminary checks
Land Registry extract or confirmation of rights, the building file, a search for charges and attachments and, in a purchase from a developer, a review of the project, the land and the bank financing.
Tax calculation and building the payment schedule
Purchase tax, betterment tax payable by the seller, betterment levy and consent fees where relevant. The payment schedule is built so that every payment is matched by corresponding security.
Drafting the agreement and negotiation
Drafting or amending the sale agreement, the security annexes, the powers of attorney, and the breach and agreed-compensation provisions. In a purchase from a developer, an organised schedule of comments on the standard-form contract is submitted.
Signing, reporting and tax payments
Signing with the parties, registering a cautionary note, reporting to the Real Estate Taxation Office within 30 days, and obtaining the tax clearances needed to transfer the rights.
Handover and registration of the rights
A handover protocol with meter readings, release of the trust funds, and registration of the rights at the Land Registry, with the Israel Land Authority or with the housing company, through to full completion.
Purchase tax 2026: how much you will actually pay
Purchase tax is determined by the value of the apartment and by whether it is your sole apartment. The difference between the two columns is usually tens of thousands of shekels, and sometimes more.
| Value of the apartment | Sole apartment | Additional apartment |
|---|---|---|
| Up to NIS 1,978,745 | 0% | 8% |
| 1,978,745 - NIS 2,347,040 | 3.5% | 8% |
| 2,347,040 - NIS 6,055,070 | 5% | 8% |
| 6,055,070 - NIS 20,183,565 | 8% | 10% |
| Over NIS 20,183,565 | 10% | 10% |
The table is provided for general guidance only. Other tracks and reliefs exist, including a reduced rate for new immigrants, reliefs for persons with disabilities and victims of hostile acts, and special rules for a replacement apartment and for a parent and child. An accurate calculation requires an individual review and verification against the Tax Authority's simulator on the date of the transaction.
What you should know before signing
Second-hand
Buying from a developer
Sale Law guarantee: what it secures and when it fails
The security the developer must provide, what happens when it is not provided, and how to protect your money.
Read
Taxation
Purchase tax 2026: brackets, reliefs and common mistakes
The updated brackets, when an apartment counts as a sole apartment, and what to do when buying before selling.
ReadQuestions that come up in almost every transaction
What does an advocate cost when buying an apartment?
In apartment sale transactions, the fee is usually based on the value and complexity of the transaction, and is agreed in advance in a written fee agreement before work begins. In purchases from a developer, there is a limit on the contribution a purchaser may be required to make towards the fees of the seller's advocate. At the introductory call you will receive a detailed quotation covering every stage of the work through to registration. The fee does not include expenses and official fees, nor the fees of outside professionals such as a real estate appraiser, a licensed surveyor or an engineer, where required.
Do you need a lawyer to buy an apartment?
The law does not require representation in a real estate transaction, but registering rights, reporting to the tax authorities and drafting the security arrangements all call for professional knowledge, and mistakes in these areas are costly. In a purchase from a developer, the project's advocate represents the developer alone, not the purchaser, so independent representation is close to essential. Full details.
How soon must the transaction be reported to the Tax Authority?
A real estate transaction must be reported to the Real Estate Taxation Office within 30 days of the transaction date. Late reporting may result in fines and interest, so it is important that the report be filed at the same time as signing, not afterwards.
What is the difference between buying a second-hand apartment and buying from a developer?
With a second-hand apartment, the risk lies in the property and the seller: the state of the rights, attachments, an existing mortgage, unauthorised construction, and whether the registration matches the situation on the ground. With a developer, the risk lies in the contract and the project: the security for the money paid, the payment schedule and its linkage, the delivery date and compensation for late delivery, the specification and the inspection period.
What should be checked before paying a deposit?
Before any payment, even a small deposit, you must confirm who the registered rights holder is, whether any charges or attachments are registered, whether there is a cautionary note in favour of another party, and what the status of the permits is. A payment made before these checks is very difficult to recover.
Can the whole process be handled remotely?
Much of the process is now carried out digitally: preliminary checks, drafts, tax reports and online registration. Certain signatures require a meeting or notarial authentication, and these can be arranged together at a single appointment.
What clients write on Google
All reviews on GoogleI have known Adv. Amos Ilan for 20 years. Over that time I completed several real estate transactions with his help, buying and selling apartments. He was always available and service-minded, and saw the transactions through fully, to my satisfaction. He still serves as a reliable adviser to me today, with broad expertise in his field.
Adv. Amos is a true professional. He raised many points in the contract that we had not thought of, and offered solutions to the issues that came up. Warmly recommended.
A true professional, with broad knowledge of real estate and litigation issues. He helped me a great deal with legal questions. Definitely a warm recommendation.
Amos handled several real estate matters for me and represented me in court. Amos is very professional and thorough, honest, with broad knowledge, a first-rate tactician and strategist. Personal attention and always available.
Amos Ilan is a first-class lawyer: professional, reliable, thorough and humane. Amos handled a neighbor dispute for me, and problems with registration at the Land Registry. A lawyer you can trust with your eyes closed, who faithfully represents me as a client and is available for any question...
Amos is a professional, reliable lawyer and a lovely person above all. From the first moment you get warm, personal and patient attention, with a feeling that someone really listens and cares about you. Beyond the professionalism and excellent service, the prices are very fair and he always explains everything clearly and transparently. I recommend him wholeheartedly to anyone looking for a lawyer they can truly rely on.
Amos is a professional lawyer, straightforward, decent and knowledgeable about everything, and above all, humane and pleasant. He guided the process with great care and helped me a lot. Warmly recommended!
Amos is a professional and thorough lawyer. He gave me excellent and fast service. Humane and courteous attitude!
Reviews were written in Hebrew and are shown here in translation, lightly abridged.
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Leave your details and we will get back to you. If the matter is urgent, a phone call is the fastest way.
- Phone052-5927592
- Emailamos@il-law.co.il
- The office17 Tzahal Street, Ness Ziona
- Response hoursSun-Thu 09:00-19:00, Fri 09:00-12:30
Before you call. If you have a Land Registry extract, a draft agreement or a specification from the developer, send them by email in advance. This shortens the first conversation and makes it possible to give a focused answer during it.