For many families, owning an apartment in Israel—whether as a second home or a cherished holiday retreat—is a lifelong dream. The journey from selecting the right property, navigating the purchase process and turning a house into a home is filled with excitement and challenges. Yet, while building this legacy for future generations, many overlook a critical legal consideration: Inheritance law in Israel operates differently from that in the United States. A U.S. will alone is not enough to ensure that your Israeli home is passed on according to your wishes.

Challenges of Using a Single United States Will

If only one United States will is used, several complications may arise:

• Translation Issues: The United States will must be translated to Hebrew, and some legal terms may not be translated precisely. The translation must be certified by a qualified translator whose qualifications will be accepted by an Israeli court.
• Execution Requirements: Will execution standards often vary between countries, potentially leading to a claim of undue execution in the United States or Israel.
• Filing Requirements: The original United States will may need to be filed in both the U.S. and in Israel. Some courts accept exemplified, authenticated, or court-certified copies of the will with an apostille, while others may not. Certain foreign courts may even require a bonded attorney from the United States to personally hand-deliver the original will to the foreign country for inspection and copying.

Risks of Local Intestacy

If there is only a United States will and it fails to effectively dispose of an Israeli apartment, the property may default to the intestacy rules of Israel. If the Israeli intestacy rules conflict with your intentions, a second Israeli will is essential to ensure the property will be distributed as you desire. Even if the Israeli intestacy rules conform to your wishes, you may want to have an Israeli will to name a local Israeli friend or relative as your Israeli executor to immediately take control of your Israeli home and transfer ownership as you wish.

Two Wills for U.S. Persons

One practical solution for bequeathing an Israeli home is to have two wills, one for the United States and another for Israel. While this approach requires two probate (or similar) proceedings—one in each jurisdiction—it is often easier than original probate in the United States, followed by “ancillary” probate in Israel.

It is critical that your U.S. trust and estate attorney and Israeli attorney communicate and coordinate when planning your two wills. It is essential that the two wills do not contradict one another or revoke one another.

Israel does not have an inheritance tax. However, if you are a United States citizen, the U.S. estate tax could possibly apply to your Israeli home. This will depend on the amount of the exclusion from the U.S. estate tax at the time of probate and the value of your other worldwide property.

Although it is often said that an individual should have only one will at a time, multi-jurisdictional wills are common in international estate planning. Without proper estate planning—including a separate will tailored to Israeli law—your family may face unnecessary complications, delays, and even unintended outcomes.

Diane K. Roskies, a principal attorney at Offit Kurman in New York, advises U.S. and multinational citizens on U.S. and international trust, estate planning, and administration, often involving multiple jurisdictions. Diane represents high-net-worth and ultra-high-net-worth individuals and their families, including those with assets valued at over $2 billion. Diane publishes the blog ”Lost in Translation: Blunders in International Estate Planning.”