PUBLICATIONS

The article examines the strategic and legal frameworks for maintaining family business operations when a key stakeholder loses legal capacity. By analyzing the interplay between Enduring Powers of Attorney (OPA) and Trust structures under Israeli law, it highlights the distinct corporate and statutory challenges faced by sole proprietors, partners, shareholders, and directors—offering practical guidance on integrating these instruments into a comprehensive succession plan

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ייפוי כוח מתמשך וייפוי כוח לפי חוק החולה הנוטה למות הם כלים משפטיים חשובים מאוד שבעזרתם ניתן לקבוע כבר היום כיצד יתנהלו חיינו במקרה שלא נוכל לקבל החלטות ולנהל את חיינו בעצמנו באופן עצמאי.

The Israeli Foundation refers to the legal structure of an Israeli private trust, created in combination with an underlying company to hold the trust assets. This article will focus on this structure, as well as on the creation of the Israeli private trust by way of a deed (Hekdesh) or by way of a contract. The article will continue by looking into the Israeli real estate trust, which is commonly created by a contract, and finally the article will explore the inheritance procedure in Israel and the issues arising from the conflict between the Trust Law, the Contracts Law, the Succession Law and the Gift Law.

This article will review the provisions of the Israeli Trust Law, 1979, as they refer to the trust settled by Hekdesh deed, a legal structure with certain similarities to foundations in some foreign jurisdictions. The Israeli trust is not a separate legal entity thereby requiring an underlying company in various circumstances. The Hekdesh together with the underlying company are referred to in this article as the ‘Israeli Foundation’.

Israel has long been a ‘home’ for many international families. The Law of Trust, the Law of Contract, and the Law of Agency together form the legal framework for trusts and estate planning in Israel.

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The interesting story of how the Transfer Agreement (in Hebrew: “Ha’avara”), an agreement signed between the German government and Zionist authorities in 1933 to encourage Jewish emigration from Germany to Palestine, helped Jewish expatriates transfer their assets to their new home with the activities of two trust companies in Germany and Palestine. Taken from Alon Kaplan and Meytal Liberman’s book, Trusts and Estate Planning in Israel, 2016 and upcoming—Second Edition (Juris Publishing.) https://jurispub.com/Bookstore/Trusts-and-Estate-Planning-in-Israel-Second-Edition.html

בחלק הראשון של המאמר, אני מראה שהאיזון שגובש במסגרת תיקון 18 מעורר קשיים כאשר מדובר בממנים בעלי נכסים משמעותיים או מורכבים, וזאת נוכח המגבלות החלות על מיופה הכוח. לאחר מכן, בחלק השני, אני מציעה כפתרון מנגנון של יצירת נאמנות בחיים לפי חוק הנאמנות. בחלק השלישי והאחרון של המאמר, אני מציעה נקודת מבט אחרת לבחינת אופן פעולתו של מיופה הכוח בראי חוק הנאמנות. "קרא באתר" - מוביל לחלקו הראשון של המאמר.

This is a Q&A analysis in key areas of law, practice and regulation for corporate counsel, cross-border legal practitioners, and company directors and officers.

This article provides an overview of the factors to be considered in order to structure and grow a family business in Israel.

An overview of the Inheritance and trust laws in Israel and their implications on Israeli and US persons.

Cross-generation transitions of ownership, control and management of the family business.

הספר הוצא בעריכת מיטל ליברמן, עו"ד, אשר השתתפה גם בכתיבת מספר פרקים מתוכו. מדריך מקיף זה מספק כל הדרוש לעוסקים בנאמנויות, תכנון נכסי משפחה והעברת בין-דורית של נכסים בישראל של היום. המחבר, ד"ר אלון קפלן, עו"ד ונוטריון, מציג בפני הקורא תמונה מקיפה של מוסד הנאמנות, המספקת תובנות לגבי אופן השימוש במוסד זה היום לאור הרקע ההיסטורי, התרבותי והמשפטי שלו. הן אנשי מקצוע והן הקהל הרחב יימצאו בניתוח מוסד הנאמנות בישראל המובא בספר מדריך מעשי וחשוב, אשר יאפשר להם להכיר, בין היתר, הנושאים הבאים: טרמינולוגיה בסיסית ומושגי יסוד בתחום הנאמנות, הדרכים השונות בהן ניתן להקים נאמנות בישראל – על פי חוק, על פי חוזה ועל פי כתב הקדש, נאמנות וירושה, נאמנות ושליחות, מיסוי נאמנויות, נאמנויות לצרכי צדקה, נאמנויות להחזקת נדל"ן, הפרוטקטור ומעמדו בנאמנות, חיסיון וסודיות בנאמנות, נאמנות ובוררות, ה"פמילי אופיס", ו"הנאמנות הבינלאומית" - הנאמנות ומשפט בינלאומי פרטי.

The interaction of matrimonial property rights with succession law in Israel.

האם ניתן לערוך ייפוי כוח מתמשך לממנה אשר מונה לו אפוטרופוס? מתברר שהתשובה לא מובנת מאליה. בניוזלטר האחרון של ועדת ייפוי כוח מתמשך של לשכת עורכי הדין במחוז מרכז (יוני-יולי 2024), כתבתי בדיוק על מקרה כזה שטיפלתי בו.

My chapter tracks down the Israeli trust as of the times of the Ottoman Empire until today and how it has evolved.

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The chapter titled "Trusts and Estate Planning in Israel", authored by Alon Kaplan and myself, focuses on inheritance law and procedure in Israel, as well as on the use of trusts for estate planning in Israel.

Amendment no. 18 pf the Legal Capacity and Guardianship Law and the introduction of a new instrument - the "Continuous Power of Attorney", also known as an "Enduring Power of Attorney".

The provisions in Israeli law that can make a trust ineffective.

This article describes the various types of trusts under Israeli law, and outlines the main obligations imposed on a trustee under Israeli Law, namely, the Israeli Trust Law.

המאמר עוסק בחובתם של נבחרי ציבור להעביר נכסים למנגנון של נאמנות על מנת למנוע מהם להימצא במצב של ניגוד עניינים.

בחלק הראשון של המאמר, אני מראה שהאיזון שגובש במסגרת תיקון 18 מעורר קשיים כאשר מדובר בממנים בעלי נכסים משמעותיים או מורכבים, וזאת נוכח המגבלות החלות על מיופה הכוח. לאחר מכן, בחלק השני, אני מציעה כפתרון מנגנון של יצירת נאמנות בחיים לפי חוק הנאמנות. בחלק השלישי והאחרון של המאמר, אני מציעה נקודת מבט אחרת לבחינת אופן פעולתו של מיופה הכוח בראי חוק הנאמנות.

Trusts/foundations are a relatively new estate planning tool in Israel. As such, the Trust Law, passed in 1979, is basic legislation governing the principles of trust law. Together with the Tax Ordinance governing the taxation of trusts and court precedents, Israel trust practice is formed. Although, compared to extensive practices in other jurisdictions such as the UK or the USA, the trust practice in Israel is in its initial stages with much room to grow and expand. The factual basis and the necessity for establishing trusts lie in HNW families, social changes in the nuclear family and the need to care for the elderly and disabled. In addition, there is a growing practice of holding real estate via trust structures which remains to be resolved from a tax perspective as such structures are taxed under the Taxation of Real Property Law and not under the Tax Ordinance. This article will focus on several important legal issues involved in drafting and administering Israeli trusts/foundations; recognition of foreign trusts/foundations in Israel, the trustee's confidentiality obligation, and dispute resolution options for trusts.

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This article first reviews key issues in Israeli arbitration law, and then discusses the Israeli trust and its creation modalities. It then focuses on the validity of arbitration agreements with respect to trust disputes under Israeli law by reviewing the relevant case law. In this context, the article distinguishes between commercial trusts set up by contract, charitable trusts and trusts set up as estate planning instruments. The article goes on to highlight the difficulty of imposing arbitration on beneficiaries of a trust, and finally concludes.

How to use a trust as an alternative to a will to transfer assets to the next generation? This article will answer this question by first introducing the reader to inheritance and trust law in Israel. It will explore the endowment and how it should be used in order to regulate the transfer of assets to the next generation—how a trust should be set up and how assets should be transferred to it. The conclusion drawn from this analysis points out the key elements which should be considered when creating a trust to survive death under Israeli law.

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Israel’s trust law applies to any trust relationship; however, the main route to create a private trust is by creating a hekdesh, also known as an endowment. The hekdesh is a document signed unilaterally by the settlor and can be executed either before a notary or as a last will and testament. Since a trust under Israeli law, including a hekdesh, is not considered a legal entity, common practice is to use an underlying company to hold the trust assets. The use of a hekdesh combined with an underlying company offers an efficient instrument for estate planning, contrary to a trust created by a contract between the settlor and the trustee. This article will review the trust under Israeli law, with an emphasis on the hekdesh and its use. It will also investigate the recognition of foreign trusts under Israeli law.

Real estate trust in Israel is a useful legal structure for families who wish to register real property in the name of a corporate body acting as a ‘transparent entity’ and keep tax advantages granted to individual persons. This structure may be found particularly useful and efficient for non-Israeli families that decide to invest in real estate in Israel or have a second home for the family compound.

Trust and Inheritance laws in Israel.

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