Real estate taxation · Position Paper
Professional Position Paper No. 05/2026, Israel Tax Authority. Field: Encouragement of Capital Investments Law and Part Two 1: Real Estate Investment Fund in the Income Tax Ordinance. Subject: Application of tax benefits under the Encouragement of Capital Investments Law, 5719-1959 (the "Law") following the sale of a "building for rent" and its acquisition by a real estate investment fund
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Publication details
- Type
- Position Paper
- Number
- 5/2026
- Publication date
- 9.4.2026
- Topics
- Purchase tax, Betterment tax
- Sections of the Law mentioned
- 64א 53ב 1א 53א
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Position Paper 5/2026, "Professional Position Paper No. 05/2026, Israel Tax Authority. Field: Encouragement of Capital Investments Law and Part Two 1: Real Estate Investment Fund in the Income Tax Ordinance. Subject: Application of tax benefits under the Encouragement of Capital Investments Law, 5719-1959 (the "Law") following the sale of a "building for rent" and its acquisition by a real estate investment fund" (9.4.2026) [Hebrew]
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