Real Estate Taxation

About Partial Grossing-up of Purchase Tax. (Heb) Moshe Shekel, Adv.; A. Shohat, Adv.(CPA) Taxes 10(3), A -14 (1996). This article is not updated to reflect amendments in legislation. Activity of Real Estate Funds in Israel – Tax Recommendations (Heb) A Power Point presentation of lectures given by Moshe Shekel, Adv. at the Conference of the Institute of Certified Public Accountants in Israel on February 19, 2004. It is highly recommended to save the file on the computer (select SAVE open in the dialog box). What is Considered a “Residential Apartment" for Receipt of a Capital Gains Tax Exemption (Heb) Maori Amfli, Adv. (CPA); Yaniv Shekel, Adv. (Accounting) Short questions and answers concerning what is a "residential apartment" in order to receive an exemption from capital gains tax, including a brief reference to considerations whether to renovate a residential apartment before selling. When Does the Inheritance Proceeding that Is Not Subject to Real Estate Taxes End? (Heb) Saleh Abu Alasel, Adv.(CPA) When does an inheritance proceeding end, after which any change in rights to assets inherited will be deemed a sale of the assets of the estate by the heirs, which is liable to tax under Real Estate Taxation Law. Amendment 55 to the Income Tax Law (Heb) Saleh Abu Alasel, Adv. (CPA) A general outline review of some of the major changes that went into effect followed by the amendment of April 12, 2005. The Abraham Politi Case (Appeals Committee File 5002\05) and its Implications (Heb). The linear allocation - a rebuttable presumption (published in "Yeda LeMeida" magazine) Assignment of Rights in Real Estate By Way of Dissolving an Association (Heb) Ofer Elboim, Adv. (Accounting). Application of the Split Principle in the Wake of the Clalit Health Fund Case (Appeals Committee File 1376/05)(Heb) Maori Amfli, Adv.(CPA) Vertical split also when a right in real estate is sold by a public institution (published in "Yeda LeMeida" magazine) General Introduction to Real Estate Taxation (Heb) What is the Determining Date for the Conversion of Foreign Currency for Calculating Purchase Tax? (Heb) Yaniv Shekel, Adv. (Accounting); Shai Darin (Jurist) Appreciation Tax as Part of the Taxable Income and Spreading the Amount of Appreciation. (Heb) Saleh Abu Alasel, Adv.(CPA) Temporary Order – Cancellation of Purchase Tax Bracket for Homebuyers of a Sole Residence. (Heb) Ofer Elboim, Adv. (Accounting); Tali Yehoshua, Adv. (Accounting) Temporary order - the first purchase tax bracket for homebuyers of a sole residence will be 0% as of July 1, 2005 until December 31, 2006. When to Report a Real Estate Sale?(Heb) Yaniv Shekel, Adv. (Accounting) Co-op North Decision - Issue of Taxation upon Cancelling a Lease. (Heb) Taxes, 10(4) A -42 (1996) Starting Date for Calculating the Fine on Late Capital Gains Tax and Purchase Tax Payments (Heb). Taxes, 9(4) A -53 (1995). Real Estate Funds Activity in Israel (Heb) Salah Abu Alasel, Adv. (CPA); Yaniv Shekel, Adv. (Accounting) Cancellation of a Real Estate Sale – Real Estate Tax Aspects (Heb) Saleh Abu Alasel, Adv. (CPA) Implications of cancelling a real estate transaction under the Real Estate Taxation Law Restrictions Applicable to a Residential Apartment Received as a Gift (Heb). Salah Abu Alasel, Adv. (CPA) Section 49 of the Real Estate Tax Law and disposal of a number of tax-exempt residential apartments. Exemption for Residential Apartments - Physical Division and Notional Division (Heb). Salah Abu Alasel, Adv. (CPA) Vacation Apartments - Real Estate Taxation Issues (Heb). Salah Abu Alasel, Adv. (CPA); Yaniv Shekel, Adv. (Accounting) Eligibility of vacation apartments for benefits under the Real Estate Taxation Law. Hebrew | Russian