Real estate taxation · Implementation Instruction
Scope of Application of the Family Unit Presumption - 05/2011
Summary
Implementation Instruction 5/2011 implements the Palm ruling and clarifies that the family unit presumption, for the purposes of purchase tax on a single apartment and of counting exemptions from betterment tax, applies only from the date on which the family unit was formed and to purchases and exemptions during the marriage. In the position of the Israel Tax Authority this also applies in the absence of a property agreement, but an apartment purchased during the marriage in the name of one spouse will also be attributed to the spouse who has an apartment from before the marriage. On the sale of a jointly owned apartment, an exemption used by a spouse before the marriage is counted only in respect of that spouse's share, and after the dissolution of the family unit, exemptions used by the other spouse are not to be counted against a spouse.
The summary was written by the office and reflects the instruction as of its publication date. The binding text is the official Hebrew publication, and the instruction may have been updated or affected by later legislation and case law. The English title and summary are an unofficial translation.
Publication details
- Type
- Implementation Instruction
- Number
- 5/2011
- Publication date
- 12.4.2011
- Topics
- Single and replacement apartment, Residential apartment exemption, Purchase tax
Related publications
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 5/2011, "Scope of Application of the Family Unit Presumption - 05/2011" (12.4.2011) [Hebrew]
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