Real estate taxation · Implementation Instruction
The Real Estate Taxation Reform: Consolidation and Division of Real Estate Between Co-owners - 12/2002
Cancels an earlier instruction Cancels Betterment Tax Implementation Instruction 14/97 (taxation of consolidation and division) as of 1.1.2002, following the Steinberg judgment.
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Publication details
- Type
- Implementation Instruction
- Number
- 12/2002
- Publication date
- 31.12.2002
- Topics
- Betterment tax
- Sections of the Law mentioned
- 67 29א 65 48ג 48א
Related publications
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 12/2002, "The Real Estate Taxation Reform: Consolidation and Division of Real Estate Between Co-owners - 12/2002" (31.12.2002) [Hebrew]
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