Israeli Inheritance for German Residents: Orders, Documents and Asset Registration

Short answer: When an heir lives in Germany but the estate includes assets or rights in Israel, an Israeli succession or probate proceeding is generally required, followed by realisation or registration of the rights. Much of the work can be coordinated remotely, but foreign documents, authentication, translations, powers of attorney and taxation in both countries should be reviewed in advance.

Scope of advice: The firm advises on Israeli law and coordinates cross-border work. German-law questions, including German inheritance tax or the validity of a document under local law, should be reviewed by a qualified professional in Germany.

Succession order or probate order?

If the deceased did not leave a will covering the entire estate, an application for a succession order is generally required. If there is a will, a probate application is needed to give it effect in Israel. When a will covers only part of the property, the two routes may need to be combined. The choice begins with collecting the will, heir details and an asset overview.

Inheritance Registrar — succession-order application 📖

The official service page explains who may apply, the required documents, notification of heirs and what is required when the death occurred outside Israel.

View the official source ↗

What changes when the deceased or heir is in Germany?

Residence abroad adds a document and coordination layer. If the deceased died outside Israel and had no Israeli ID number, the official service page requires a duly authenticated death certificate. If the original will is abroad, it is necessary to check how it can be filed and whether a foreign order, authentication or a copy-proof procedure is required. Heirs’ addresses and notification must also be accurate.

Documents to collect at the outset

A typical working file includes the death certificate, original will if one exists, identity details and addresses of heirs, Israeli asset documents, evidence of notice to heirs, a power of attorney if represented, and fee receipts. A German document should not be assumed acceptable as issued: apostille, authentication and translation requirements depend on the document and Israeli recipient.

Can the process be managed from Germany?

In many cases documents can be coordinated, a power of attorney granted and updates received remotely. The required signature and authentication nevertheless depend on the document and receiving body. Before booking a consular or local-notary appointment, confirm that the text is ready, who must sign and which authentication will be required in Israel.

What happens after the order is issued?

The order identifies the heirs and their rights, but does not always complete the transfer of every asset. The relevant bank, company, authority or Land Registry must then be approached with the documents required for realisation. A digital order is also transmitted to participating public and private bodies, but the particular body’s requirements should still be checked.

Israel Land Registry — registering inherited land 📖

The official service page explains that registration may be based on a succession order, probate order or estate-division agreement and lists the required documents and signatures.

View the official source ↗

Israeli real estate in the estate

If the estate includes an apartment or another land right, review the registry extract, ownership, encumbrances and whether an estate-division agreement is contemplated. Land Registry registration is separate from the order itself. Before any later sale or transfer, tax certificates and the heirs’ commercial objectives should also be examined.

Tax and two-country coordination

Receiving an inheritance, selling an asset and transferring money are distinct questions. Israeli law and possible German obligations should be examined separately; an outcome in one country should not be assumed to determine the other. Coordination may require an Israeli lawyer, Israeli tax adviser and German professional.

A practical checklist

Prepare a timeline of the death and documents; a list of heirs and addresses; an inventory of Israeli assets and debts; the status of the will; and a decision on who will handle each country. The type of application, authentication route and asset-realisation steps can then be selected.

For review of the Israeli process and coordination of documents from Germany, contact the firm. A related guide on Israeli powers of attorney for clients abroad will provide additional information once published.

Frequently asked questions

Can a German inheritance order alone be used?

A foreign order should not be assumed sufficient to realise an Israeli asset. Whether an Israeli order, recognition or another procedure is required depends on the asset and documents.

Must the heir travel to Israel?

Not always. Parts of the process can sometimes be handled through a power of attorney and authenticated documents, depending on the act and receiving body.

Does the succession order automatically transfer the apartment?

No. A separate Land Registry registration and the required supporting documents are generally needed after the order.

Is there inheritance tax in Israel?

The tax analysis cannot be answered from the transaction label alone. Receipt of the right, a later sale, Israeli land taxation and possible German obligations should be reviewed separately.

Israeli Property Tax and Residential Use Contrary to a Permit: Stein and Transaction Risk

In brief: Actual occupation, a kitchen and residential municipal-tax bills do not guarantee that a property will qualify as a residential dwelling for Israeli real-estate capital-gains tax benefits. In Civil Appeal 1073/20, Tel Aviv Real Estate Taxation Director v Stein, decided on 14 November 2022, the Supreme Court held that, as a general rule, the assessment must also consider whether residential use is permitted under planning and building law. Nevertheless, the Director’s appeal was dismissed because of an exceptional combination of circumstances. Distinguishing the rule from the exception is a starting point for transaction due diligence—not grounds for assuming that every storage unit converted into a home qualifies for tax relief.

This is an intersection of real-estate taxation, planning law, contractual representations and reliance on administrative decisions. For a seller or buyer, the issue is not confined to the tax assessment: the same discrepancy between actual use and the permit may affect price, financing, disclosure obligations and contractual risk allocation. These matters require an integrated assessment as part of advice and representation concerning property, taxation and contracts.

Stein: the authority prevailed on principle but lost the appeal

The property was on the ground floor of a Tel Aviv building. Under a 1945 permit it was intended, among other things, for storage and a garage, but it had actually been used for residential purposes for decades. The purchasers who acquired it in 1992 reported it as a residential dwelling and paid purchase tax accordingly. Later attempts to sell exposed the planning discrepancy and led to proceedings before planning authorities and contractual litigation.

In the November 2015 sale, the sellers sought calculation of the tax under section 48A(b2) of the Real Estate Taxation Law, relying on classification as a qualifying residential dwelling. Precision matters: the dispute was not a promise of complete exemption from all tax, but entitlement to the classification underpinning the requested calculation benefit. Classification is only one layer; the requirements of the particular relief must be considered separately.

Justice Yechiel Kasher held that even the statutory alternative addressing property actually used for residential purposes generally refers to lawful use consistent with its planning designation and permit. Installing residential facilities cannot turn prohibited use into a routine route to a tax benefit. At the same time, the judgment left room for special and rare exceptions.

Not every building irregularity raises the same legal issue

Paragraph 46 draws an important distinction: a property designated for residential use in which unauthorized building works have been carried out is not necessarily equivalent to property whose very residential use breaches the law. In the first situation, the irregularity is not necessarily what gave the property its residential status. In the second, the requested tax classification relies on the very use that is not permitted.

This does not mean that unauthorized works are immaterial or that every property with a residential designation automatically qualifies for relief. The analysis requires identifying exactly what conflicts with the permit: additional floor area, an internal alteration, subdivision, or the use itself. Its effect on the particular tax question must then be considered separately from its planning and contractual consequences.

Why did the sellers fall within the exception?

Paragraphs 50–51 emphasize the cumulative circumstances: a residential area and building; approximately 70 years of actual residential use; no challenge to that use over decades; grounds for believing that the sellers purchased in good faith without knowing of the discrepancy; purchase tax and municipal tax charged on a residential basis; and a substantial, although unproven, argument that the use could be legalized without alterations or transferring building rights. This is not a mechanical checklist that guarantees the same result for another taxpayer.

Justice Noam Sohlberg gave additional weight to reliance on the Tax Authority’s positions in earlier transactions involving the same property. He did not hold that the authority can never change its position. Deputy President Uzi Vogelman agreed with the outcome, emphasizing reliance and the long period of residential use. An argument based only on municipal tax, or only on years of occupation, therefore misses the complexity of the decision.

A boundary emphasized in later litigation: municipal tax is not decisive

In Tax Appeal 10100-07-22, Orion v Tel Aviv Real Estate Taxation Director, decided on 30 March 2025, the issue was different: property whose construction had not been completed and which lacked essential residential facilities. The appeals committee dismissed the appeal. Paragraph 60 explains that municipal-tax liability does not dictate classification under the Real Estate Taxation Law. Reliance on Stein did not assist: municipal tax there reinforced a reliance argument within exceptional circumstances; it did not replace assessment of the classification requirements. Orion is an appeals-committee decision, not a new Supreme Court precedent.

Translating the distinction into due diligence and contractual terms

The following practical approach is commercial and legal analysis arising from the risks exposed by the decisions, not a set of instructions the court prescribed for every transaction:

  • Build an evidential timeline: permits and plans, actual use, planning decisions, earlier tax assessments and documents supplied to the authority. Distinguish facts known to the authority from the owner’s assumptions.
  • Separate four assessments: proprietary rights, permitted use, physical suitability for occupation and the conditions of the tax benefit. A positive answer on one does not replace the others.
  • Examine net proceeds: assess a scenario in which the requested benefit is refused. A rigid financial commitment should not rest on a judicial exception whose application to the transaction has not been examined.
  • Specify disclosure and risk allocation: describe the known discrepancy, allocate responsibility for investigations and proceedings, and consider appropriate payment mechanisms, security and conditions. Including a clause does not require the Tax Authority to accept the parties’ position.
  • Maintain consistency: check that representations to the buyer, the Tax Authority and financing parties do not rely on conflicting descriptions of the same property.

For related analysis, see commercial contract interpretation and allocation of risk and due diligence when buying Israeli property from a trustee. The objective is to identify in advance where a planning issue changes tax exposure and contractual obligations.

Sources and scope

Stein judgment — Supreme Court, 14 November 2022 📖

Civil Appeal 1073/20. The primary source for the lawful-use rule, the distinction between types of irregularity, the cumulative exception and reliance considerations. See particularly paragraphs 38, 46 and 50–53 of Justice Kasher’s opinion and the additional opinions. The Real Estate Taxation Director’s appeal was dismissed. The judgment is in Hebrew.

Read the judgment on the Judicial Authority website ↗

Orion judgment — Tel Aviv appeals committee, 30 March 2025 📖

Tax Appeal 10100-07-22. Paragraph 60 distinguishes municipal taxation from classification for real-estate capital-gains tax and explains why Stein did not determine that case. This link leads to a copy of the Hebrew judgment on Psakdin, not a government website.

Read the copy of the judgment ↗

This article analyses the identified decisions. It does not provide a tax calculation, rates, thresholds or eligibility dates for a particular transaction; those depend on the transaction’s facts and the law applicable at the relevant time.

Send an initial enquiry about a property transaction or a tax and contract dispute — start with a non-confidential description of the property, the transaction stage and the issue requiring assessment.

Israeli Commercial Contract Interpretation: Case Law, Risk Allocation and the 2026 Amendment

A dispute about contractual interpretation does not necessarily begin with an ambiguous clause. Sometimes each provision is clear on its own, but an investment agreement, services agreement, commercial annex and confidentiality agreement point in different directions. The legal analysis must identify not only what was written, but which document governs the disputed action, at what time and between which parties.

The 2026 amendment: first identify the interpretive framework

Amendment No. 3 to Israel’s Contracts (General Part) Law, published on 7 January 2026, regulates agreements on the method of interpretation and the evidence admissible for interpretation. For a business contract without interpretation provisions, it establishes interpretation by wording alone, subject to exceptions for an unacceptable outcome or internal inconsistency. Non-business contracts, standard-form contracts, employment contracts and collective agreements follow a framework that also considers the circumstances. The law limits interpretive agreements, including in relation to parties unrepresented when the contract is drawn up. Its application provision concerns contracts concluded after the law takes effect and treats renewal as conclusion of a contract for this purpose.

The practical question therefore is whether the matter concerns an existing contract, a renewal or a new engagement. Neither the document’s title nor an assumption that all transactions between companies automatically receive identical treatment is enough. Read the contract and the agreements on its interpretation before choosing a legal argument. Changing a commercial detail in an existing contract also requires considering whether this is a specific amendment or a renewal; the label chosen by the parties does not replace examination of its substance.

Contracts Law Amendment No. 3 — official source 📖

Book of Laws 3481, dated 7 January 2026: the amendment to section 25 and its application provision, including renewal. This is the published legislation, not an earlier bill.

Read the official source (Hebrew) ↗

The Adan judgment: a due-diligence declaration allocates risk

Civil Appeal 729/23, M. Adan Marketing and Trade Ltd v. Jiries Brothers Construction and Properties Ltd, decided on 21 April 2024, concerned a dispute following a property purchase from a trustee in insolvency proceedings. The purchaser discovered that neighbours occupied part of the area under an earlier agreement. The Supreme Court dismissed the appeal under Rule 148(b). Paragraph 12 emphasised the purchaser’s declaration that it had examined the property’s physical, legal and planning condition and was buying it as it stood. In the circumstances, a commercial company that chose to sign without examining the rights and physical situation could not subsequently shift the risk that materialised onto the respondent.

This judgment predates the 2026 amendment and does not apply it. Nor does it mean that every “As Is” clause overrides every claim. Its commercial significance lies in the relationship between the declaration’s wording, the checks actually performed and the identity of the party against whom relief is sought. A claim against the occupier is not necessarily the same as one against the seller or another party; the Court left other courses of action open without expressing a view.

Civil Appeal 729/23 — official Supreme Court judgment 📖

The judgment of 21 April 2024 concerns a property purchase, prior rights and contractual risk allocation. Paragraph 12 emphasises the significance of due-diligence declarations in a commercial purchaser’s contract. The reasoning must be read against the facts and relief sought.

Read the official judgment (Hebrew) ↗

Connected agreements: chronology does not determine priority

A later agreement does not necessarily cancel an earlier one. Define what remains, what is replaced and what prevails if provisions conflict. In an investment package, for example, information rights may appear in a shareholders’ agreement, confidentiality obligations in a separate agreement and a technology licence in an annex. A reservation-of-rights clause does not, by itself, resolve conflicting termination mechanisms or dispute-resolution provisions.

The review is not simply a comparison of wording. Identify whether all companies and guarantors signed the same document, whether an obligation passes to an assignee or business purchaser, and how termination of one agreement affects the others. A related company that actually provides a service does not, merely by performing it, become a party to every agreement within the group.

Building a legal review that can be used in practice

A document map organised by subject is more useful than a folder organised solely by date. For each central obligation — consideration, liability, confidentiality, termination, security and dispute resolution — identify the source agreement, annexes, amendments and bound parties. Beside each declaration, record the investigation or document supporting it. This can reveal a gap between a broad contractual undertaking and incomplete information supplied before signature.

Suppose, solely as an illustrative planning example, a framework agreement sets a fixed price, a work order permits quantity adjustments and a technical annex requires a change in raw materials. Before calculating the monetary claim, establish who may approve a change, whether the approval mechanism was followed and which document determines the financial consequence. An engineering opinion may establish a professional need for the change, but does not replace examination of contractual authority and the pricing mechanism.

At the dispute stage, separate interpretation of the obligation, proof of breach and quantification of loss. Correct interpretation does not, by itself, prove that the other party breached the contract; a breach does not establish that every business loss resulted from it. The remedy selected — performance, termination or compensation — also affects the documents, experts and facts that need to be assembled.

Before renewal or a dispute

  • Compare signed versions, including annexes and additions, not merely the latest draft found.
  • Check the dates of conclusion and renewal before selecting the interpretive framework.
  • Distinguish agreed facts, a party’s allegations and legal conclusions.
  • Check whether interpretation, notice and amendment mechanisms are consistent with actual working practices.
  • Preserve approvals and performance instructions without assuming in advance which evidence will be admissible or decisive.
  • Consider the relief sought and whether it can be implemented alongside interpretation of the obligation.

Alon Kraus Law Office handles contracts and civil and commercial disputes, examining the corporate, property and tax interfaces involved. Learn about complex commercial and contractual disputes in Israel, or send an initial enquiry without confidential information.

Buying Israeli Property from a Trustee: When Title, Contract and Possession Diverge

Buying property from a trustee does not relieve the purchaser of establishing exactly what is being sold. Court approval, documents evidencing rights and a survey plan may concern the same property yet answer different questions. Where actual possession does not match the boundaries of the transaction, or earlier commitments exist, property rights, the contract, planning and the sale procedure need to be examined together.

365 square metres that became a dispute: the Adan judgment

In Civil Appeal 729/23, M. Adan Marketing and Trade Ltd v. Jiries Brothers Construction and Properties Ltd, decided on 21 April 2024, the dispute concerned rights purchased from a trustee in a plot in Tamra’s industrial zone. Neighbours occupied approximately 365 square metres under an earlier agreement and had carried out works changing the ground level. The Supreme Court dismissed the purchaser’s appeal under Rule 148(b), finding no basis to interfere with the District Court’s findings or legal conclusion.

The argument that an insolvency purchase conferred unencumbered rights did not resolve the dispute. Paragraph 12 emphasised the contractual due-diligence declarations and the risk assumed by the commercial purchaser when it signed without investigating the physical situation and the rights involved. The decision does not establish that every earlier occupier prevails over a purchaser from a trustee; it demonstrates why the scope of the property sold and the facts must be clarified before relying on the sale procedure.

Official judgment: Civil Appeal 729/23, 21 April 2024 📖

The Supreme Court examined rights purchased from a trustee against occupation under an earlier agreement. Paragraphs 7–10 summarise the District Court’s findings; paragraphs 11–12 contain the Supreme Court’s decision and emphasis on contractual risk.

Read the official source (Hebrew) ↗

Four layers that must be reconciled

The rights layer: Identify whether the seller offers ownership, a leasehold, a contractual right or a right not yet registered; the register in which it appears; and the approvals needed for transfer. A registry extract, confirmation of rights and lease agreement are not interchangeable documents in every transaction. The chain of transfers and the parties holding earlier contractual rights must also be established.

The possession layer: A site visit and survey may reveal use by a neighbour, tenant, operator or infrastructure owner. Each occupier needs to be matched to a document and explanation: the basis and extent of possession, whether consideration is paid, and who undertook to end it. Marking a boundary on a plan does not, by itself, prove that vacant possession within that boundary can be delivered at completion.

The planning and engineering layer: Changes in ground levels, retaining walls, access routes, infrastructure or the functional division between plots can make a formally available property-law solution impractical or expensive. The legal investigation must frame the right question for the professional: not merely whether construction exists, but how it affects the ability to separate, vacate, use and register the property in accordance with the transaction.

The contractual and procedural layer: Read the invitation for offers, sale agreement, annexes and court approval together. Identify the representations made, the investigations assigned to the purchaser and what remains outside the sale. A general expression such as “free of rights” should not be assumed to answer every question about area, possession, planning or a third party’s undertaking.

Turning due-diligence findings into transaction terms

A due-diligence report is useful only if its findings can be translated into a decision and a contractual mechanism. Where a discrepancy is material, options to examine may include precisely defining the area sold, a completion condition, an undertaking to deliver a missing document, a price adjustment or a dispute-management mechanism. Not every mechanism is available in a trustee sale or competitive process; establish in advance what can be proposed and what requires approval.

A planning example: if access to a building crosses land occupied by a neighbour, reducing the price is not necessarily a solution. Examine whether the intended use is possible, the legal basis for access, the infrastructure passing through the area and what happens if the practical arrangement ends. Sometimes the issue is not merely the property’s value but its ability to support the activity for which it was acquired.

Allocating costs between the parties also requires precision: who bears surveying, regularisation, physical works, relevant taxes and levies, and what happens if completion is delayed. These are transaction-specific questions for examination, not grounds to assume that every liability falls on the same party or that every change in structure is tax-neutral.

When the discrepancy emerges after purchase

Separate the investigation of rights from the choice of defendant and remedy. Proceedings to evict an occupier, a dispute with the seller and a claim against another party are not necessarily the same proceeding. Collect the complete transaction documents, plans, handover records and correspondence, and map when each fact became known and to whom. The Adan judgment left open other courses of action without expressing a view; that is not advance confirmation that another cause of action exists.

Before a demand or proceeding, consider the practical outcome sought: recovering the area, regularising use, correcting registration or compensation. A solution that can be formulated in a pleading may in practice require engineering changes, another party’s consent or a planning procedure. This is why the matter may require coordinated treatment of contract, property, company and tax law, depending on the circumstances.

Further reading: commercial contract interpretation and risk allocation. Alon Kraus Law Office handles property disputes and complex civil and commercial matters in Israel. You may send an initial non-confidential description of the transaction or dispute.

Enforcing a German Judgment in Israel: Conditions, Documents and Procedure

Short answer: A German judgment does not automatically become an Israeli judgment. It is generally necessary to apply to an Israeli court for a declaration of enforceability under Israel’s Foreign Judgments Enforcement Law and the arrangement applying between Israel and Germany. Only after that declaration can the judgment be executed in Israel as though it were an Israeli judgment.

Important: This is general information about Israeli law and cross-border coordination. It is not a substitute for case-specific advice. German-law questions, including the judgment’s finality and the documents to be issued in Germany, should be reviewed by a qualified professional in Germany.

When is enforcement in Israel needed?

The need arises when a civil or commercial judgment has been issued in Germany but the debtor has assets, activity or payment capacity in Israel. Common examples include a contractual money judgment, a commercial dispute, an intercompany debt or a damages award. Before proceedings begin, it is important to identify exactly what was ordered, whether the decision is final and enforceable in Germany, and whether there is a practical enforcement target in Israel.

The Israeli legal framework

Israel’s Foreign Judgments Enforcement Law, 1958, provides the Israeli framework for declaring a foreign judgment enforceable. The Knesset’s National Legislation Database also lists the regulations implementing the convention with the Federal Republic of Germany. A German case therefore requires a combined review of Israeli law, the bilateral arrangement and the documents the German authority can issue.

Knesset — Foreign Judgments Enforcement Law 📖

The National Legislation Database lists the law in force, its amendments and implementing regulations, including the regulations relating to the convention with Germany.

View the official source ↗

The principal conditions to examine

Key questions include whether the German court had jurisdiction; whether the judgment is no longer appealable in the required sense; whether the obligation is enforceable; and whether enforcement would be consistent with Israeli public policy. Reciprocity and the treaty provisions applying to Germany must also be examined. These are not merely technical boxes to tick: each may require a document, translation or legal argument.

What defences may the debtor raise?

The law provides defences to enforcement, for example that the judgment was obtained by fraud, that the defendant did not receive a reasonable opportunity to present arguments and evidence, that the court lacked jurisdiction, or that proceedings involving the same matter and parties were already pending in Israel. Raising a defence does not ensure that it will succeed; it must be supported by facts and law.

Time limits — do not wait until the last moment

The law contains a general rule under which a court will not hear an enforcement application filed more than five years after the judgment, subject to exceptions and any different arrangement between the countries. Because calculation of time and the exceptions may be complex, the file should be reviewed as soon as enforcement in Israel becomes relevant.

Documents to collect in advance

An organised file will generally include an official copy of the judgment, evidence of finality or enforceability, documents required under the arrangement with Germany, an appropriate Hebrew translation, information about service and the German proceedings, and details of the debtor and assets in Israel. The precise list depends on the judgment and procedural history; an unauthenticated scan should not be assumed sufficient without checking the court’s requirements.

German Federal Ministry of Justice — AVAG and the Israel–Germany treaty 📖

The official German source provides the implementing rules on recognition and enforcement of civil and commercial decisions, including references to the agreement between Germany and Israel and to finality certificates and translations.

View the official source ↗

What happens after the judgment is declared enforceable?

After a judicial declaration of enforceability, execution in Israel may proceed according to the type of obligation and Israeli execution rules. The appropriate measure must still be selected: asset tracing, a warning, attachment or another lawful step. A declaration of enforceability is not a guarantee of recovery if the debtor has no assets or payment sources in Israel.

For assistance with the Israeli proceedings, see our Israeli litigation and cross-border legal services. The initial review can address the judgment, the available documents and the proposed enforcement target in Israel.

A practical review before filing

Before filing, answer five questions: what is the precise remedy; when was the judgment issued; is it final and enforceable; which official documents and translations are available; and what can realistically be enforced in Israel? Early review can prevent an expensive proceeding with no practical recovery target.

For an Israeli-procedure review and coordination with professionals in Germany, contact the firm. For related cross-border work, see the page on German-law opinions for Israeli proceedings.

Frequently asked questions

Can an Israeli execution file be opened immediately?

Generally, no. An Israeli court must first declare the foreign judgment enforceable; execution can then proceed in accordance with Israeli law.

Can every German judgment be enforced?

No. The type of decision, finality, jurisdiction, enforceability, defences, and the law and treaty provisions must all be examined.

Is a Hebrew translation required?

The documents and translations required for filing in Israel must be checked in the specific case. The form of certification and translation depends on the document and the applicable rules.

Does enforceability guarantee collection?

No. The declaration creates the basis for execution in Israel, but recovery also depends on assets, income or other practical enforcement targets.

Israeli Citizens in Germany: Staying Beyond 90 Days and Paths to Permanent Residence

Short answer: An Israeli citizen holding an Israeli passport may, under section 41 of Germany’s Residence Ordinance (AufenthV), enter Germany without a visa even when the intended stay is not a short stay and apply in Germany for the appropriate residence title. The required application must be filed within 90 days of entry. This is not an automatic extension of tourist status and it is not permission to work: the applicant must select a lawful residence purpose, apply in time and wait for express work authorisation.

This guide explains the principal routes—an intensive German course, study or training, employment, recognition of qualifications, the Opportunity Card, self-employment and family reunification—and possible later progression to permanent residence (Niederlassungserlaubnis). Requirements depend on the applicant’s circumstances, place of residence and competent authority.

The procedural advantage for Israeli-passport holders

Section 41(1) AufenthV lists Israel among the countries whose nationals may enter Germany without a visa even for a stay that is not a short stay and obtain the required residence title in Germany. Under section 41(3), the application must be made within 90 days of entry. When a person lawfully present without a residence title files a first application in time, section 81(3) AufenthG states that the stay is deemed permitted until the immigration authority decides. The applicant should retain proof of filing and determine whether a Fiktionsbescheinigung is required. This does not by itself establish permission to work or to leave and re-enter Germany; the wording of the interim document controls.

Section 41 AufenthV—applying in Germany as an Israeli national 📖 The official ordinance lists Israeli nationals among those who may enter visa-free for a longer stay and apply in Germany for the appropriate residence title within 90 days. View the official source ↗
Section 81 AufenthG—the effect of a timely application 📖 The provision governs interim status after an application for a residence title and the certificate documenting the application’s legal effect. View the official source ↗

Route 1: an intensive German-language course—section 16f

A section 16f residence permit may suit a person whose principal purpose is an intensive German course that is not merely preparation for university study. Berlin’s official service states that the permit may be granted for no more than one year, requires an eligible course, adequate funds and health insurance, and after issuance permits employment for up to 20 hours per week. Self-employment is not permitted. A visa-free entrant filing a first application must distinguish lawful presence while the application is pending from work authorisation. Berlin’s immigration service states that a timely applicant may begin the language course, but employment is not yet permitted until authorised. This is a temporary route, not permanent residence. It may serve a genuine educational purpose, but the applicant must not present a fictitious course or assume in advance that a later switch to employment, business or family status will be approved.

Berlin immigration service—residence permit for a language course 📖 The service page explains the permit duration, application process, course, funding and insurance requirements, the employment limit and the prohibition on self-employment. View the official source ↗

Route 2: employment

When there is a genuine job offer, the first step is to identify the route that matches the applicant’s qualifications and the role:

  • Section 18a: qualified employment for a person with recognised vocational training or appropriate equivalence.
  • Section 18b: qualified employment for a person with a recognised academic qualification.
  • Section 18g—EU Blue Card: employment appropriate to the qualification that also meets the applicable annual salary threshold and the other current requirements.
  • Section 19c(1) with section 26(1) BeschV: a distinctive route relevant to Israeli nationals that may permit any employment without Fachkraft status, subject to Federal Employment Agency approval and a labour-market test.

A job offer, contract or employer form does not itself authorise work. Employment may begin only when the residence title or an official interim document expressly permits it.

Section 26 BeschV—a special employment option for Israeli nationals 📖 The ordinance permits approval for Israeli nationals to undertake any employment, irrespective of the employer’s location, subject to the labour-market test and competent authority approval. View the official source ↗

Route 3: recognition of qualifications, study or training in Germany

A person with an Israeli trade or professional qualification should determine whether the occupation is regulated in Germany, whether formal recognition is required and whether there are training gaps. Section 16d governs certain routes for recognition of foreign qualifications and completion of qualifying measures. University study and vocational-training routes have separate legal bases and usually require admission, funding, insurance and compliance with accompanying-work rules. An Israeli certificate is not automatically equivalent to a German qualification. The competent recognition body and intended occupation should be identified before selecting the immigration route.

Service Berlin—recognition of a foreign qualification through a qualifying measure 📖 The service page explains when a residence permit may be available to address professional, practical or language deficits on the path to recognition. View the official source ↗

Route 4: the Opportunity Card (Chancenkarte)—a possible stay beyond 90 days

The Opportunity Card is a temporary residence route for eligible jobseekers, not an extension of tourist status. Once granted, the initial job-search card can authorise a stay of up to one year. It can therefore provide a basis for spending longer than 90 days in Germany while looking for suitable employment or pursuing qualification-recognition measures.

Who may qualify? Applicants need either recognised skilled-worker qualifications or the points route: an eligible qualification recognised in the country of training, German at A1 or English at B2, and at least six points. Applicants must also demonstrate sufficient means of support and meet the applicable insurance and other requirements. The card permits employment averaging up to 20 hours per week and qualifying job trials of up to two weeks per employer. Finding suitable employment can support an application for a subsequent residence title; the card itself does not grant permanent residence.

Can an Israeli visitor apply before the 90 days expire?

The place of application needs particular attention. The German Embassy in Tel Aviv’s Opportunity Card information says Israeli nationals can enter visa-free and apply to the foreigners authority after arrival. However, Berlin’s current Opportunity Card service expressly says that no job-search Opportunity Card can be issued after visa-free entry and lists a national job-search visa or specified existing employment titles as prerequisites. These published instructions are not aligned; this guide cannot resolve that discrepancy for an individual applicant.

Accordingly, consider the Opportunity Card during pre-departure planning, including an application through the German mission where appropriate. If already in Germany visa-free, obtain a case-specific answer from the competent foreigners authority before relying on this route, and address the application position before the 90-day period ends. Planning to apply, booking an appointment or meeting the points threshold does not itself extend the stay or authorise employment. The effect of an actual application must be assessed separately under section 81.

Official Opportunity Card requirements 📖

The federal portal explains eligibility, initial duration, permitted work and transition to another residence title.

Read the federal government guidance ↗

Application location: embassy and Berlin guidance 📖

The embassy describes in-country applications for Israeli nationals, while Berlin excludes issuance after visa-free entry. Check the competent authority’s position for your circumstances.

German Embassy in Tel Aviv ↗ · Berlin immigration authority ↗

Route 5: business or self-employment—section 21

A self-employment permit does not arise merely from owning a German company, bank account or property. Under section 21, the authority considers economic interest or regional need, expected positive economic effects and secured financing. The assessment also examines the business plan’s viability, entrepreneurial experience, investment, job creation and innovation. A dormant shell company creates no entitlement. A genuine business, funding, forecasts, market and customer evidence and a credible operating structure are required. Nor does an artificial employment contract between a controlling shareholder and the company replace the assessment of whether the activity is genuinely self-employed or employed.

Section 21 AufenthG—self-employment and a possible permanent-residence route 📖 The provision sets the requirements for an entrepreneur’s permit and allows a settlement-permit application after three years of successful activity when the business, family livelihood and remaining conditions are sustainable. View the official source ↗

Route 6: family

Family reunification may be based on joining a German citizen, an EU citizen or a person holding a German residence title. Requirements differ according to the sponsor’s status, date of marriage, children’s ages, custody, housing, insurance and means. Sections 28–32 AufenthG and, where applicable, EU free-movement rules are central for spouses and minor children. One spouse’s short language-course permit is not necessarily a secure basis for relocating an entire family. Each family member needs an independent or derivative residence basis; one person’s application does not automatically extend everyone else’s status.

What if the person already owns a house or company in Germany?

  • Owning a house: creates no residence entitlement, although it may evidence accommodation and affect the assessment of living costs.
  • Anmeldung or Meldebescheinigung: proves address registration, not a residence title or property ownership.
  • Owning a company: creates no residence entitlement. A genuine operating business may support a section 21 application.
  • Savings: may help prove adequate means, but are not an independent residence purpose.

When can permanent residence become possible?

A Niederlassungserlaubnis is a later stage and does not arise merely because an application was filed within 90 days. The route and timing depend on the temporary title:

  • General route—section 9: normally five years holding a residence permit, with conditions concerning livelihood, pension contributions, language, housing, basic knowledge and absence of disqualifying grounds.
  • Skilled workers—section 18c(1): normally three years holding a title under sections 18a, 18b, 18d or 18g and 36 months of contributions, plus the remaining requirements. Graduates of German higher education or vocational training have a shorter statutory period if the conditions are met.
  • EU Blue Card—section 18c(2): 27 months of qualifying employment and contributions with basic German, or 21 months with sufficient German, plus the other requirements.
  • Entrepreneurs under section 21(1): a possible settlement permit after three years of successful self-employment, subject to business sustainability and secured livelihood.

Language-course, job-search or study status does not automatically become permanent residence. The person generally needs to move to a route leading to settlement and satisfy that route’s requirements. Study and training periods may count only partially under the statute.

Section 18c AufenthG—settlement permits for skilled workers and EU Blue Card holders 📖 The provision states the qualifying periods, contribution requirements, language levels and other conditions for accelerated permanent-residence routes for skilled workers and EU Blue Card holders. View the official source ↗

A practical process before the 90 days expire

  1. Define the genuine purpose: language, study, training, employment, business or family.
  2. Check eligibility: nationality, qualifications, recognition, job offer, business plan, family relationship and funds.
  3. Prepare documents: passport, proof of entry, address registration where required, insurance, funds and route-specific evidence.
  4. Apply in time: to the competent immigration authority for the place of residence before the 90 days expire.
  5. Keep proof: filing confirmation and every document addressing interim status and work permission.
  6. Do not work without authorisation: even when the application was filed in time.
  7. Check travel: leaving Germany while an application is pending may create re-entry problems; obtain individual guidance before travelling.

How can Alon Kraus & Co. assist?

The firm assists Israeli clients with immigration-related administrative, organisational and language matters: initial mapping of the intended stay, document organisation, coordination of translations and certifications, tracking requirements and deadlines, assembling an orderly application file, and practical support in structuring a job search and preparing employer-facing documents where employment may support a residence route. Read about administrative support and coordination for Israelis in Germany Send a non-confidential initial enquiry about coordination

Employment-related administrative support

Several of the routes above depend on paperwork that has to be assembled, translated, certified and filed in the right order, and on an employer or an authority receiving documents in a form they will accept. Alon Kraus & Co. provides administrative and procedural support for that part of the process. This is document and process work, not German immigration-law advice. What this support covers:

  • Qualification recognition. Identifying the competent recognition body for a given profession and federal state, assembling the file required for an Anerkennung application, and tracking it through to a decision.
  • Document preparation. Obtaining Israeli civil-status, academic and professional records, arranging apostilles and certified translations, and putting them into the format the receiving authority expects.
  • Application file assembly. Compiling the supporting file for a residence-title application so that it is complete and internally consistent before it reaches German-admitted counsel or the authority.
  • Employer document coordination. Liaising with a prospective employer over the declarations, contracts and forms they are asked to produce, so that the applicant is not the bottleneck.
  • Timeline management. Mapping deadlines against the 90-day window and against the processing times of each body involved, and flagging where a step has to begin earlier than expected.

What this support is not:

  • It is not a job placement service. Engaging this support does not produce, secure or promise employment with any employer.
  • It is not a guarantee of a visa, a residence title or any other status. Those decisions rest with the German authorities alone, and no outcome can be promised.
  • It is not a route into this firm. Any vacancy at Alon Kraus & Co. is filled through a separate recruitment process that has no connection to this service.

Frequently asked questions

Does an Israeli passport allow a person to remain in Germany beyond 90 days?

Not automatically. It permits an in-country application for the appropriate residence title, but the application must be filed within 90 days and must rely on a lawful residence purpose.

Does filing the application permit the applicant to start working?

Not necessarily. Express authorisation in the residence title or an official interim document is required. A filing confirmation alone should not be treated as work permission.

Does buying a house or company in Germany provide residence rights?

No. A house may help evidence accommodation, and an operating company may support a self-employment route, but ownership alone creates no residence entitlement.

Does a German-language course lead to permanent residence?

Not directly. It is a temporary route. Permanent residence normally requires switching to employment, business, family or another settlement-qualifying route and satisfying its conditions.

Start your Germany residence-planning enquiry

We assist Israeli clients with route mapping, document planning, deadlines, translations and certifications, application-file organisation, and practical job-search support where employment may support a residence route. Start a WhatsApp enquiry · Send an initial enquiry · Call +972 50 571 7585

Israeli Powers of Attorney for Clients Abroad: Signing, Authentication and Apostille

Short answer: A person outside Israel can generally authorize a lawyer or another person to perform acts in Israel, but the wording must be matched to the specific act and the requirements of the receiving body. Before signing, determine whether authentication at an Israeli mission, a local notary and apostille, or another route is required. Signing an unsuitable form too early can require the document to be signed again.

A power of attorney allows a client abroad to advance a legal matter in Israel without personally attending every step. It may be used for property, inheritance, documents, contracts, authorities and civil proceedings. There is no single form suitable for every purpose: the scope of authority, identity of the representative, method of signature authentication and supporting documents vary with the act and the receiving body.

What should be decided before preparing a power of attorney?

  1. What act is required in Israel? Define whether the task involves obtaining information, filing a document, signing an agreement, handling property, inheritance, representation in proceedings or another act.
  2. Who will receive the power of attorney? A court, authority, bank, registry, transaction party or private body may have different requirements.
  3. Which powers are actually needed? Clear powers tailored to the purpose are preferable to a general authorization that may not meet the receiving body’s requirement or may be broader than necessary.
  4. How will the signature be authenticated? Confirm the route before booking an appointment and signing.
  5. Are an original, translation or apostille required? This depends on the country of signature, authenticating authority and receiving body in Israel.

Option one: signature authentication at an Israeli mission

Israel’s Ministry of Foreign Affairs provides notarial and consular authorization services at Israeli missions abroad. According to its guidance, authentication takes place in the presence of a diplomatic or consular representative, and the applicant must attend with the original document and appropriate identification. The mission does not prepare the legal document, so the applicant must arrive with a complete document ready for signature.

If the document is unfamiliar to the representative or signer, a translation and translator’s declaration may be required. A mission may refuse an act that does not meet legal requirements or involves an incomplete or defective document. It is therefore advisable to check the instructions and appointment availability of the relevant mission in advance.

Ministry of Foreign Affairs — notarial and consular authorizations 📖

The official service page explains who may apply, personal-attendance and identification requirements, service limitations and the mission’s discretion.

View the official source ↗

Option two: a local notary and apostille

In suitable cases, the client may sign before a notary in the country where the client is located and attach an apostille, if the relevant country is a party to the Hague Convention and that route is appropriate for the document’s intended use in Israel. The apostille authenticates the public signature or certification; it does not determine whether the power of attorney’s content is suitable for the Israeli legal act.

Do not assume that an apostille is always required or that it is sufficient by itself. Before signing, obtain instructions from the Israeli receiving body or the handling lawyer regarding the wording, authentication method, original or copy, translation and need for an apostille.

Israel Courts Administration — apostille and document authentication 📖

The official service page explains the role of an apostille in authenticating public documents and notarial certifications, and distinguishes between Hague Convention and non-Convention countries.

View the official source ↗

Powers of attorney for real-estate transactions

Real-estate transactions require particular care because the registry, bank, transaction parties and tax authorities may require specific forms and powers. The Ministry of Foreign Affairs states that signature authentication on a document intended for a real-estate transaction uses an identity card or valid passport for identification. This does not establish that the document itself is suitable for the transaction; its wording and scope must be prepared for the transaction and the acts required in Israel.

For property matters, also determine whether the power of attorney is ordinary or irrevocable, who may sign reports and registration documents, which acts require express authorization, and what the financing body requires. A form from another transaction should not be reused without review.

Documents useful for the initial review

  • A copy of the principal’s passport or identity card.
  • The representative’s full name and details.
  • A short description of the act required in Israel.
  • Details of the property, estate, proceeding or authority, if applicable.
  • Drafts or forms supplied by the Israeli receiving body.
  • The country of signature, document language and nearest deadline.

Common mistakes

  • Signing before the receiving body has confirmed the wording and authentication route.
  • Arriving at a consulate with an incomplete or unprepared document.
  • Assuming that an apostille approves the document’s content rather than the official authentication.
  • Using a general power when express authority is required.
  • Sending confidential information before a conflict check and approval of the delivery channel.

How to start remotely

First send a short, non-confidential description, the parties’ names for a conflict check, the country where the document will be signed and the nearest deadline. After the check, the required acts in Israel can be mapped, the appropriate wording prepared or reviewed, the signature-authentication route confirmed, and delivery of the original or authenticated copy coordinated.

Alon Kraus & Co. handles Israeli-law aspects and cross-border coordination. Foreign-law questions, local-notary requirements and apostille procedures in the country of signature are checked with licensed professionals or competent authorities in that country.

Learn more about Israeli legal support for clients abroad

Request an initial review and power-of-attorney coordination

Frequently asked questions

Must I travel to Israel to sign a power of attorney?

Not always. A signature can sometimes be authenticated at an Israeli mission or by a local notary through the appropriate route. Confirm what the receiving body in Israel requires.

Is an apostille always required?

No. The requirement depends on the country of signature, authentication method, document and receiving body. Do not add or omit an apostille without checking the specific route.

Will the consulate draft the power of attorney?

No. According to the Ministry of Foreign Affairs, Israeli missions do not prepare legal documents. The applicant must arrive with a complete document ready for signature.

Can a scan be used instead of the original?

This depends on the receiving body’s requirement and the requested act. Confirm in advance whether an original, authenticated copy or electronic file is required.

Rental Deposits in Germany: Amount, Instalments, Protection and Return

Direct answer: For a residential tenancy in Germany, a cash deposit may not exceed three months’ basic rent excluding separately stated operating-cost advances or flat charges. The tenant has a statutory right to pay a cash deposit in three equal monthly instalments. The landlord must keep the money separate from personal assets and the interest belongs to the tenant. At the end of the tenancy, the deposit secures legitimate outstanding claims; it is not an automatic payment for repainting or ordinary wear.

Updated: 23 July 2026. General information only; deposit disputes depend on the contract, handover evidence and specific claims.

1. The maximum amount

Section 551(1) BGB limits the agreed security to three times the monthly rent excluding operating costs shown as a flat charge or advance. This is often called three months’ Nettokaltmiete.

Example: if the basic rent is EUR 1,000 and operating-cost advances are EUR 250, the maximum statutory residential deposit is normally EUR 3,000—not EUR 3,750.

2. The right to pay in instalments

For a cash deposit, the tenant may pay in three equal monthly instalments. The first is due at the beginning of the tenancy; the next two are due with the following rent payments. A contractual clause that removes this right to the tenant’s disadvantage is ineffective.

3. How the landlord must hold the money

  • The cash deposit must be held at a credit institution at the usual rate for savings deposits with three months’ notice, unless the parties agree another form.
  • The deposit must be separated from the landlord’s own assets.
  • The interest belongs to the tenant and increases the security.
  • Student and youth residences are subject to a statutory exception from the interest obligation.

The separation requirement protects the tenant if the landlord has financial problems. Tenants should keep the contract, bank transfer confirmation and any deposit-account information.

4. Avoid deposit fraud before moving in

  1. Do not transfer a deposit merely to “reserve” an apartment before a tenancy is concluded.
  2. Verify the landlord or authorised manager and inspect the apartment.
  3. Use the account stated in the signed agreement or a later verified written instruction.
  4. Be cautious if payment is demanded through cash-transfer services, cryptocurrency or an unrelated foreign account.
  5. Record the condition of the apartment at handover with a signed protocol and dated photographs.

5. What the deposit can secure

The deposit may secure claims arising from the tenancy, including unpaid rent, valid operating-cost balances and compensation for tenant-caused damage. Ordinary wear from contractual use is not automatically damage. The landlord should identify and substantiate any deduction rather than keep the whole deposit without explanation.

6. Return after the tenancy

Section 551 BGB does not state a single fixed return date. The landlord may have a reasonable examination period to check the apartment and quantify open claims. Berlin’s public guidance commonly refers to return within six months where there are no rent arrears or tenant-caused damage. A limited reserve may sometimes remain relevant for an outstanding operating-cost statement, but any retention should be proportionate to the expected claim.

7. A practical tenant checklist at move-out

  • Give the correct notice and retain proof of delivery.
  • Agree a joint handover appointment.
  • Prepare a protocol, photographs and meter readings.
  • Return every key and obtain a receipt.
  • Provide a forwarding address and bank details.
  • Ask for an itemised deposit statement and supporting documents for deductions.
  • Set a reasonable written deadline if the undisputed amount is not returned.

8. A practical landlord checklist

  • Keep the deposit separate from operating funds from the start.
  • Compare move-in and move-out protocols before alleging damage.
  • Separate ordinary wear, maintenance and tenant-caused damage.
  • Document repair estimates, invoices and rent arrears.
  • Return the undisputed balance promptly and explain any reserve.

Frequently asked questions

Can a landlord demand six months’ rent as a residential deposit?

Not as an agreed security governed by section 551 BGB. The normal statutory maximum is three months’ basic rent excluding separately stated operating costs.

Must the tenant pay the entire cash deposit before receiving the keys?

No. The tenant may pay a cash deposit in three equal monthly instalments, with the first due at the beginning of the tenancy.

Can the landlord automatically keep the deposit for painting?

No. The landlord needs a valid contractual and legal claim. Ordinary wear is not automatically recoverable damage.

Official and public sources

BGB § 551 📖

This provision sets the residential-deposit ceiling, the tenant’s right to three instalments and the rules for keeping a cash deposit separate and interest-bearing.

View the source ↗

Berlin tenant guide — contracts and deposits 📖

Berlin’s public tenant guide explains tenancy-contract and deposit basics, including the statutory deposit ceiling and instalment option.

View the source ↗

Berlin Welcome Centre — tenancy contract and deposit 📖

The Berlin Welcome Centre summarises practical points about tenancy agreements, deposits, handover records and related documents for newcomers.

View the source ↗

Consumer Centre — fake-apartment deposit fraud 📖

The German Consumer Centre describes warning signs for fraudulent property adverts and precautions before transferring rent or a deposit.

View the source ↗

Related service

Dealing with a deposit dispute, a landlord demand or correspondence from a German body? See: administrative support for Israelis in Germany.

The German Notary’s Role in a Real-Estate Deal: What Buyers and Sellers Should Expect

Direct answer: A German real-estate purchase contract must be notarised. The notary is an independent public office-holder who prepares and records the transaction, explains its legal structure, checks the land register, coordinates protections such as the priority notice, obtains required documents, notifies the buyer when payment conditions are satisfied and applies for the transfer of ownership. The notary is neutral—not the buyer’s or seller’s personal advocate—and does not replace technical, tax or commercial due diligence.

Updated: 23 July 2026. General information only. Cross-border representation, tax and financing should be checked for the specific transaction.

1. Why the notary is mandatory

Section 311b(1) BGB requires notarisation of a contract obliging a party to transfer or acquire ownership of German land. Ownership itself passes only through the required agreement and registration in the land register under section 873 BGB. Signing a private purchase agreement is therefore not the normal route to acquiring German real estate.

2. What happens before signing

  1. The notary receives the commercial terms. These usually include the parties, property, price, possession date, financing and any items sold with the property.
  2. The land register is reviewed. The notary identifies the registered owner and rights such as land charges, easements, usufruct or restrictions.
  3. A draft contract is prepared. The draft allocates the parties’ rights and obligations and describes how the deal will be completed.
  4. The parties review the draft. In a consumer real-estate transaction, the intended text should normally be supplied by the notary about two weeks before notarisation so the consumer has adequate time to consider it.
  5. Open issues are clarified. Financing, deletion of existing security rights, condominium documents, powers of attorney and tax details should be resolved before the appointment.

3. What happens at the appointment

The deed is read aloud, the notary explains the transaction and answers legal questions about the deed. The parties then sign with the notary. A party who does not understand German may require an interpreter; the notary determines the required arrangement.

A person unable to attend may sometimes be represented under a suitable power of attorney or the transaction may be completed through later approval. The formal validity, certification, apostille and wording of a foreign power of attorney should be cleared with the German notary before the appointment.

4. What the notary does after signing

  • Applies for a priority notice (Auflassungsvormerkung) to secure the buyer’s contractual position.
  • Obtains releases, consents and municipal declarations required for completion.
  • Coordinates deletion of seller financing charges that the buyer will not assume.
  • Issues the payment-due notice once the contractual safeguards are in place.
  • Notifies the tax authorities and other bodies as required.
  • After the purchase price and real-estate transfer tax requirements are satisfied, applies for registration of the buyer as owner.

5. What the notary does not normally verify for the buyer

Issue Who should investigate it?
Physical condition, hidden defects and renovation cost Building surveyor, engineer or specialist contractor
Commercial value and achievable rent Buyer, valuer and market adviser
Individual tax consequences in Germany and Israel Qualified tax adviser in the relevant jurisdictions
Financing affordability and loan terms Buyer, lender and independent finance adviser
Negotiating one party’s preferred risk allocation That party’s independent lawyer
Condominium finances, resolutions and planned works Buyer and advisers reviewing the declaration of division, meeting minutes, accounts, reserves and special assessments

6. Special points for foreign buyers

  • Confirm the exact spelling of names and marital status shown in passports.
  • Ask early whether a marriage-property regime or foreign company documents must be evidenced.
  • Arrange certified translations, interpreter attendance and foreign-document formalities before signing.
  • Coordinate the transfer path, banking compliance and source-of-funds documentation.
  • Obtain German and home-country tax advice; notarisation does not settle treaty, income-tax or inheritance planning.

7. Practical document checklist

  • Passport/ID and current address for every party.
  • Property details and land-register reference.
  • Financing information and lender documents.
  • For an apartment: declaration of division, community rules, meeting minutes, business plans, accounts and reserve information.
  • Any lease, property-management contract or furniture inventory.
  • Company registers, board approvals and beneficial-owner details for corporate parties.
  • Draft power of attorney and apostille plan if a party will not attend.

German-language guide: Die Rolle des deutschen Notars beim Immobilienkauf

8. When the transaction also involves Israel

For a buyer, seller or family living in Israel, the German notary remains responsible for the German notarial deed. German legal and tax advice must be provided by appropriately licensed German professionals. Alon Kraus & Co. can advise on the Israeli-law aspects, coordinate Israeli documents and powers of attorney, and help organise communication between the client and the relevant German professionals.

See: German real-estate coordination for Israeli clients

Frequently asked questions

Does the German notary represent the buyer?

No. The notary is neutral and must treat both sides impartially. Each party may retain independent counsel.

When should the buyer pay the price?

Normally only after the notary issues the contractual payment-due notice confirming that the agreed safeguards are in place.

Does signing make the buyer the owner immediately?

No. Ownership passes through the required agreement and registration in the land register after the completion conditions are satisfied.

Official sources

BGB § 311b 📖

This provision contains the notarisation requirement for contracts obliging a party to transfer or acquire ownership of German land.

View the source ↗

BGB § 873 📖

This provision states that transferring or encumbering ownership of land generally requires the parties’ agreement and registration in the land register.

View the source ↗

Notar.de — real-estate purchase process 📖

The German Federal Chamber of Notaries explains why a notary is involved, how the transaction is secured and how the purchase is completed.

View the source ↗

Notar.de — buying a condominium 📖

The German Federal Chamber of Notaries outlines issues specific to condominium purchases, including the declaration of division, common property and the owners’ association.

View the source ↗

VAT Between Germany and Israel: When to Charge VAT in B2B and B2C Transactions

Direct answer: VAT cannot be decided from the customer’s country alone. First identify whether the transaction is goods or services, whether the customer acts as a business (B2B) or a private person (B2C), where the supplier and customer are established, and whether a special place-of-supply rule applies. In many Germany–Israel B2B service cases, the supplier does not add its domestic VAT and the business customer accounts for tax locally under a reverse-charge or imported-services mechanism. Consumer, property, digital-service and goods transactions can produce a different result.

Updated: 23 July 2026. This guide gives decision rules and common examples, not a filing position. VAT treatment must be confirmed against the exact supply, contract, evidence and registration status in both countries.

1. Start with five questions

  1. Who is the supplier and where is that business established?
  2. Is the customer buying for a business or privately?
  3. Is the supply goods, a general service, an electronic service or a service connected with real estate?
  4. Where does transport begin and end, or where is the service legally treated as supplied?
  5. Who must report the VAT: supplier, customer under reverse charge, importer or marketplace?

2. Common service scenarios

Supplier Customer Typical treatment for a general service What must be checked
German business German business German VAT is normally charged unless an exemption or domestic reverse-charge rule applies. Customer status, exemption and German special rules.
German business Private individual in Germany German VAT is normally charged. Exempt services and special place rules.
German business Israeli business buying for its business Under the German/EU general B2B rule, the service is normally located where the customer is established, so the German supplier normally does not charge German VAT. Evidence of business status; Israeli imported-services/reverse-charge obligations; property and other exceptions.
German lawyer, consultant or similar provider Private individual resident in Israel Section 3a(4) German UStG places specified professional and consultancy services at the non-EU customer’s residence. German VAT is therefore normally not charged on those listed services. Whether the service falls within the statutory list; Israeli VAT consequences; use-and-enjoyment rules.
Israeli business German business buying for its business The service is normally located in Germany under the B2B rule. The Israeli supplier generally invoices without German VAT and the German business accounts for German VAT under reverse charge (§ 13b UStG). German customer’s business status, invoice wording, German VAT return and Israeli zero-rate conditions.
Israeli business Private individual in Germany There is no single answer. Many ordinary services remain outside German VAT under the general B2C rule, but electronic services, telecommunications, property services and other special categories can be taxable in Germany/EU and may require OSS or registration. Exact service category, place of use, EU non-Union OSS eligibility and Israeli VAT.

3. Why “B2B” must be proved

A company name on an invoice is not always enough. The service must be acquired for the customer’s business. For EU customers, a valid VAT identification number is important evidence and can be checked through VIES. For an Israeli business customer, suppliers normally retain official registration details, a contract, business address and a statement showing the business purpose.

4. Goods moving from Germany to Israel

  • German supplier to an Israeli company: a properly documented export can be exempt from German VAT under §§ 4(1)(a) and 6 UStG. The Israeli importer normally deals with customs and import VAT in Israel.
  • German supplier to an Israeli consumer: export relief can also be available when the statutory export and evidence conditions are met. The buyer may face Israeli import VAT and customs/clearance charges.
  • No transport out of Germany: if the goods remain in Germany, the export exemption does not apply merely because the buyer is Israeli.

5. Goods moving from Israel to Germany

  • Israeli supplier to a German company: the German importer normally pays import VAT. The customs value, Incoterms and identity of the importer of record determine who carries the obligation.
  • Israeli supplier to a German consumer: German/EU import VAT is generally due. For consignments with an intrinsic value up to EUR 150, an eligible seller or marketplace may use the Import One Stop Shop (IOSS) and collect VAT at checkout; otherwise the carrier or customs process may collect import VAT.
  • Marketplace sales: an online marketplace can be deemed the supplier for specified imported or facilitated sales, changing who collects VAT.

6. Services connected with real estate

Services sufficiently connected with immovable property are generally taxed where the property is located. A German architect’s service for a Berlin property can therefore be German-taxable even if the client lives in Israel. Conversely, the treatment of a service tied directly to Israeli property must be checked under Israeli rules. “The client is abroad” is not a sufficient VAT conclusion.

7. Electronic services and online subscriptions

For B2C telecommunications, broadcasting and electronically supplied services, EU rules generally tax the service where the consumer resides. An Israeli supplier selling automated digital services to German consumers may therefore need to collect German VAT and can consider the EU non-Union OSS. Human professional advice delivered by email or video call is not automatically an “electronic service”; the level of automation matters.

8. The Israeli VAT side cannot be skipped

Israel has its own rules for domestic supplies, imported services and zero-rated services to foreign residents. Zero-rating is not automatic merely because the invoice is sent abroad: the recipient, beneficiary, subject matter and Israeli connection must be examined. A foreign person or company doing business in Israel may need to appoint an Israeli representative and open a VAT file; the Israel Tax Authority provides Form 22 for that process.

9. Invoice checklist

  • Legal names, addresses and tax/VAT numbers of both parties.
  • Clear description and supply date.
  • Evidence of the customer’s business status when B2B treatment is used.
  • Correct VAT rate or a precise reason for no VAT.
  • Reverse-charge wording where applicable.
  • Export and customs evidence for goods.
  • Contract terms showing who is importer of record and who bears taxes.

Frequently asked questions

Does a German company always charge German VAT to an Israeli customer?

No. General B2B services and specified professional services to an Israeli private customer are common situations in which German VAT may not be charged, but the exact service and Israeli consequences must be checked.

Does an Israeli company charge German VAT to a German company?

For a general B2B service, the German business customer normally accounts for German VAT under reverse charge. Goods and special services follow different rules.

Does “no VAT on the invoice” mean no VAT is due anywhere?

No. It often means the customer or importer must account for VAT in the destination country.

Official sources

German UStG § 3a 📖

This official provision sets the place-of-supply rules for services, including the general B2B and B2C rules and specified exceptions.

View the source ↗

German UStG § 13b 📖

This official provision identifies cases in which the recipient, rather than the supplier, is liable for German VAT under the reverse-charge mechanism.

View the source ↗

German UStG § 6 📖

This official provision states the conditions under which an export supply can qualify for German VAT exemption.

View the source ↗

European Union — cross-border VAT 📖

The EU's business portal summarises VAT treatment for cross-border goods and services within and outside the European Union.

View the source ↗

European Union — OSS and IOSS 📖

The EU's business portal explains the One Stop Shop schemes used for specified cross-border consumer sales and electronic services.

View the source ↗

Related service

Cross-border VAT questions almost always trace back to the contract itself. See: civil and commercial lawyer in Tel Aviv.