Practice area
Taxation
The tax that runs through property transactions, through a move to or from Israel, and through holding assets in more than one country.
David Melnik Law Office has practiced from Tel Aviv since 1996, and its principal work is in property transactions: the purchase and sale of apartments and commercial property, land, combination transactions, urban renewal and development. Alongside these the office acts in succession and estates, in trusts, in property management, and as ongoing counsel to companies.
Each of those carries tax. The office examines it at the preliminary stage, before the transaction is executed, in order to settle the structure and the dates on which it will be done, because that is the stage at which the outcome can still be influenced.
Real estate taxation
On the seller's side betterment tax is examined: the exemptions and the conditions attached to them, the linear calculation, spreading the gain across tax years, the deductible expenses, and depreciation accrued during years of letting. On the buyer's side purchase tax is examined, its brackets deriving from status and from the number of apartments held by the buyer, a spouse and minor children. In development, combination and urban renewal transactions the structure itself decides the charge, and it is settled before the agreement is signed.
Alongside these are the filings and the confirmations without which a transfer is not registered, the advance payment the buyer deducts and remits, and objection and appeal where an assessment does not match what was filed.
Residence and international taxation
Residence for tax purposes is decided by where a person's life is centered and by the count of days spent in Israel, not by citizenship, address or certificate. It is decided in retrospect, on records accumulated years earlier, and so it is examined and documented in advance. From this follow the questions the office is asked: who qualifies as an oleh, a returning resident or a veteran returning resident and how the reliefs differ; what must be reported even where no tax is due; how a tax treaty operates and how credit arises for tax paid in the other state; and when a ruling should be sought in advance rather than an assessment awaited.
Succession, trusts and holding assets
An asset passing between generations, property settled on a trustee, and property held through a company each carry their own tax event, and the timing of that event is often a matter of choice. It is examined together with the succession or corporate work rather than after it.
Stages at which advice is needed
Before signature
The charge on both sides, the signing date where it changes the rate, and the structure before it is fixed in the contract.
Before a move to or from Israel
Fixing the date residence changes, documenting the days spent here, and examining the reliefs that turn on it: the exemption on foreign income and assets, the purchase tax relief for an oleh, and the reporting obligations.
At the filing stage
Filing on time with the Tax Authority and the local committee, the advance payments, and the confirmations required to register the transfer.
After an assessment is issued
Objection, appeal and representation before the tax authorities.
Where to go next
To have the tax examined before a transaction or a move
Telephone: +972-3-620-6444
Email: david@melnik.org.il
Office: Tel Aviv, Israel. Correspondence in English or Hebrew.
Last updated: 28 August 2026
The content of this page is general information only. It does not constitute legal or tax advice and should not be relied upon in making decisions. The law, the amounts and the brackets change from time to time. Specific circumstances require individual advice.