Praise Tax Execution Instructions
- Buying an apartment in Israel
The Income Tax Commission and the Property Tax publish implementing instructions according to which real estate tax offices operate.
These provisions are internal and binding on the real estate tax offices and are intended to ensure that there is uniformity and consistency in the interpretation and application of the laws of real estate taxation.
These provisions do not bind the courts.
In the event that a specific question arises, it is worthwhile to review the provisions of the appreciation tax and know in advance what the position of the real estate tax offices will be in this matter.