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Israel: the trust law and the Hekdesh deed

Alon Kaplan, Lyat Eyal & Meytal Liberman

Trusts & Trustees

30 June 2019

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’.

Open reading book


Trusts and intergenerational transfers of assets.

Trusts | Wills and Inheritance | Enduring Power of Attorney | Prenuptial and Joint Life Agreements | Transactions of Assets

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