Buyer who pays praise tax instead of seller

If the parties to the transaction agreed that the buyer would pay the appreciation tax, the tax clerk may determine the sale value as a way of full incorporation, meaning, add the tax amount to the apartment price so that he would have the net price amount in the agreement if the buyer accepted the tax payment.

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Apartments in Israel
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Average price for a 4 room apartment in Tel Aviv
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Rise in the price index of input in residential construction from the year 1956 to 2021
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