צוואה וייפוי כוח מתמשך – “חליפת המגן” המשפטית ב – 2026

1. Don't leave your future to chance.

יוסי הוא תושב ירושלים בן 72. יש לו דירה בקטמון, חשבון בנק, תיק השקעות קטן, וארבעה ילדים שאוהב בשווה. לפני עשר שנים הוא ניסח צוואה, שמר אותה בתיק הכחול בארון, ואמר לעצמו: “הכל מסודר.”

Then he loses his judgment due to a stroke.

Suddenly, there is no document authorizing anyone to manage his bank account, pay his property taxes, make medical decisions, or prevent his apartment from being eroded by bureaucracy and disputes. The will? It is only relevant after his death. Until then, the family turns to the Jerusalem Family Court Request for appointment of guardian – A process that could take months, cost tens of thousands of shekels, and end in the appointment of someone Yossi would never have chosen.

This is not an extreme case.. This happens often in Israel..

In 2026, the legal landscape has changed. Life expectancy in Israel is about 83 years, about 150,000 Israelis suffer from dementia – a number expected to double by 2040 – and recent legislative changes have made the preparation of two specific documents more urgent than ever.

These two documents together are what we At the Halevi Law Firm קוראים “חליפת המגן” המשפטית: Will that regulates the future after your death, andEnduring Power of Attorney That protects you as long as you are alive.

2. Two documents, one complete defense – What is the difference and why do you need both??

2.1 The will – What she does and what she doesn't do

Will It is a legal document that determines the fate of your property after your death. חוק הירושה, תשכ”ה–1965, recognizes four types of wills: handwritten (handwritten, signed, and dated), witnessed (signed before two witnesses), before an authority (notary or judge), and oral (for someone on their deathbed). A will can determine who will inherit, what each heir will receive, appoint an executor to oversee its execution, and set out instructions regarding minor children and specific assets.

What the will does not do: It is silent as long as you are alive. Even if you are lying in Shaare Zedek Hospital with a loss of kosher status – the will does not authorize anyone to act on your behalf.

2.2 Enduring Power of Attorney – The protection that kicks in just when you need it most

Enduring Power of Attorney It is a document that is valid from חוק הכשרות המשפטית והאפוטרופסות (תיקון מס’ 18), תשע”ז–2016. It allows you to appoint a power of attorney to act on your behalf at the exact moment you lose your ability to make decisions. Unlike a regular power of attorney that terminates upon loss of capacity, a durable power of attorney takes effect at that exact moment.

The Family Court has upheld this principle on several occasions. For example: The court refused to appoint a guardian for a person who had executed a valid durable power of attorney, holding that as long as a valid durable power of attorney existed, there was no need for judicial intervention. The simple distinction: A will protects you after your death. A durable power of attorney protects you during your lifetime. Together – full coverage.

3. Why a will alone is no longer enough in 2026?

3.1 Legislative changes that require reexamination

Recent amendments to the Inheritance Law and updated guidelines The general and official guardian – the body within the Ministry of Justice responsible for managing the will database, registering enduring powers of attorney, and overseeing estates – has made the legal landscape more complex. Wills written before 2023 may not reflect the new law, and may not include reference to assets accumulated in recent years, especially digital assets.

3.2 When there is no lasting power of attorney – The court decides for you.

Without a durable power of attorney, the family must apply to the Family Court for the appointment of a guardian under חוק הכשרות המשפטית והאפוטרופסות, תשכ”ב–1962. The procedure involves submitting a detailed application, a medical opinion, meetings before a judge, and then ongoing reporting and supervision by the guardian to the General Guardian Authority.

In Jerusalem, where the caseload in the family court is among the highest in the country, months may pass from the date of application until a decision is made. During all this time, bank accounts are frozen, assets are not managed, and family disputes are brewing.

3.3 “מנה ראויה” – What the law reserves for family members even without you asking for it

Even if you write a detailed will, Article 11 of the Inheritance Law מגן על בן זוג, ילדים והורים וקובע שהם זכאים ל”מנה ראויה” מהעיזבון, גם אם הצוואה מדירה אותם. הגדרה מוקפדת של חלוקת הנכסים, בצירוף הסבר מפורש לכל בחירה, מפחיתה את הסיכון לתביעה ולביטול שיפוטי של הצוואה.

4. Enduring Power of Attorney – Step by step

4.1 Who can edit the document??

Any person over the age of 18 who is fully competent can make a durable power of attorney. The law requires that the document be drafted by A lawyer who has undergone specialized training For this purpose, and submitted for registration inThe Guardian General's Enduring Powers of Attorney Database. Only after registration is the document recognized and valid.

4.2 Choosing a proxy – The most important decision

One or more power of attorneys can be appointed for different areas: Property and financial matters (account management, bill payment, buying and selling properties), Health and body matters (medical decisions, choosing a nursing home), andPersonal matters (מגורים, שגרת חיים). ניתן גם למנות מיופה כוח “חלופי” שייכנס לתפקיד אם הראשי לא יוכל.

Important to know: It is not mandatory for the power of attorney to be a family member. Sometimes, appointing a lawyer or accountant as a financial power of attorney – along with a family member in the health field – is the most appropriate solution, especially when there are family complications.

4.3 Defining authorities and restrictions

Precise definition of what a power of attorney is Can to do, and especially what is is not allowed To do, is the heart of the document.

for example: “מוסמך לנהל חשבונות בנק ולשלם הוצאות שוטפות, אך אינו רשאי למכור נכסי מקרקעין ללא אישור בכתב של שני ילדיי.”

Such oversight mechanisms, which can be recorded in a document, prevent abuse of authority – and if suspicion nevertheless arises, anyone with an interest can apply to the General Guardian or the court to request oversight or cancellation of the appointment.

4.4 Advance directives for medical care – Completing the picture

In addition to the enduring power of attorney, you can attach Advance directives – A document that determines your medical wishes in situations of incapacity: whether to seek intensive care, whether to prolong life in certain circumstances. Hadassah, Shaare Zedek, and Bikur Holim hospitals in Jerusalem recognize the document and are obligated to act in accordance with it. The document is also regulated under the Legal Capacity Law, and its registration with the General Guardian ensures that it will be accessible at the right moment.

5. הגנה על נדל”ן ירושלמי – Taxes, levies and smart planning

5.1 Inheritance taxation in Israel – What exists and what does not?

ישראל אינה מטילה מס ירושה. אך “ללא מס ירושה” אינו אומר “ללא עלויות” – וכאן טמון הטעות הנפוצה ביותר בתכנון עיזבון.

Appreciation tax: When an heir sells an inherited property, he may be liable for capital gains tax under חוק מיסוי מקרקעין (שבח ורכישה), תשכ”ג–1963.

בית המשפט העליון קבע בע”א 3489/99 מנהל מיסוי מקרקעין נ’ אברהם Because the date of purchase for the purpose of calculating the appreciation is the testator's original date of purchase - not the date of inheritance.

This means: A property purchased in the 1970s in Jerusalem, whose price has increased tenfold, may generate a very significant capital gains tax liability when sold by the heir.

Early planning in a will – including defining the timing of the will and exit mechanisms – can reduce this liability.

Improvement levy: If an inherited property is subject to building plans that have increased its value, it may be subject to Improvement levy according to חוק התכנון והבנייה, תשכ”ה–1965, when selling or building.

In Jerusalem, where multi-year building and densification plans are approved in neighborhoods such as Gilo, Har Homa, and Ramot, improvement levies can reach high amounts. A preliminary examination of plans applicable to the property, before making the decision whether to inherit or walk away, is an integral part of the inheritance advice we provide.

Transfer of ownership in the land registry: After death, the transfer of real estate requires contactingLand Registry Office (TABU) in Jerusalem With a succession order or a will enforcement order issued by Registrar of Inheritances – The body operating under the General Guardian.

Managing this process in an orderly manner, while adhering to the deadlines set out in the Real Estate Taxation Law (30 days from the transfer of rights to filing a declaration), saves unnecessary fines.

5.2 Legal tools to reduce tax burden

Disinheritance: The inheritance law allows an heir to transfer his share to another heir without tax. Wording that allows flexibility for future withdrawals can generate significant savings.

Mutual fund: In certain circumstances, the establishment of a trust under חוק הנאמנות, תשל”ט–1979 Allows for long-term management of assets with tax and planning advantages, and prevents panicked sales of assets under pressure after death.

Appointment of a professional estate administrator: A lawyer serving as an estate administrator can make informed tax decisions during the asset distribution process – such as timing the sale of assets, examining capital gains tax exemptions, and utilizing existing credits.

6. Digital assets – The chapter that most wills omit

6.1 מה נחשב “נכס דיגיטלי” לצורכי ירושה?

בשנת 2026, הנכסים הדיגיטליים של הישראלי הממוצע כוללים: מטבעות קריפטוגרפיים (ביטקוין, את’ריום), חשבונות מסחר אונליין, אתרי אינטרנט ובלוגים בעלי ערך מסחרי, חשבונות פלטפורמות פרילנסרים, תיקי עבודה דיגיטליים – תמונות, מוזיקה, יצירות – ואפילו מנויים דיגיטליים בעלי ערך כלכלי. כל אלה הם נכסים שיורשים רבים אינם מודעים לקיומם, ושרוב הצוואות הקיימות כלל אינן מזכירות.

6.2 The problem: Terms of Service of Technology Companies

Most major tech companies (Google, Apple, Meta) state in their terms of service that accounts are personal and non-transferable. Without explicit guidance, a family could lose access to valuable digital assets.

Courts in various countries have begun to recognize the right of heirs to access digital content – as the court ruled in the case Ajemian v. Yahoo! (ארה”ב, 2017) – But Israeli law has not yet explicitly regulated this. Until it does, Explicit wording in a will is the only surefire way.

6.3 How to properly regulate digital assets?

In the will: רשימה מפורטת של הנכסים הדיגיטליים הקיימים, ומינוי אדם ספציפי לטפל בהם. הצוואה עצמה אינה המקום לרשום סיסמאות (שהופכת לציבורית לאחר פטירה), אך ניתן להפנות ב”מסמך אחסון מאובטח” נפרד שישמר מחוץ לתיק הצוואה.

In the enduring power of attorney: Authorizing a power of attorney to manage digital accounts, realize crypto investments, and make decisions regarding digital identity matters – even when you are alive but incapacitated.

Crypto wallets: Crypto assets without access to the seed phrase are lost forever. Secure storage of seed phrases, in methods that are leased from those who are not your heirs but accessible to your heirs, is part of the planning we help our clients implement.

7. Preventing family conflicts – The power of predetermination

7.1 Why inheritance disputes break out – And how to prevent them

Family courts in Israel are overwhelmed with inheritance cases that could have been avoided altogether. Common causes of disputes include vaguely worded wills, the lack of an executor who allows each heir to act on their own behalf, unexplained unequal inheritances, and doubts about the testator's legitimacy.

בית המשפט העליון קבע בע”א 1212/91 קרן לב”י נ’ בינשטוק In order to annul a will on the grounds of lack of kashrut, it must be proven that the testator did not understand the essence of the will, the nature of his property, and the identity of the beneficiaries – but drafting documents in close proximity after documented legal advice, when the testator is in good health, creates a wall against such appeals.

7.2 Preventive tools that every will should include

Embedded explanation: מצווים רשאים לכלול בצוואה הסבר לבחירותיהם. “אני מוריש את הדירה לבתי משום שהיא טיפלה בי בשנות מחלתי” אינו נוסחה רגשית – הוא כלי משפטי שמפחית תחושת אי-שוויון ומקשה על ערעור. בית המשפט העליון קבע בע”א 4660/94 היועץ המשפטי לממשלה נ’ לישיצקי A will should be interpreted according to the testator's intent based on all of the circumstances - that is, clear and explanatory wording is infinitely preferable to concise and vague wording.

Appointment of an estate administrator: A lawyer serving as an estate administrator plays the role of a neutral figure who makes decisions based solely on the will, reducing gaps where disputes can arise.

בית המשפט העליון אף קבע בע”א 1212/91 קרן לב”י נ’ בינשטוק כי צוואה שנעשתה תחת “השפעה בלתי הוגנת” ניתנת לביטול – ולכן תיעוד מוקפד של נסיבות עריכת הצוואה, כולל ייעוץ עצמאי, הוא הגנה מעשית וחיונית.

7.3 Enduring Power of Attorney and Preventing Disputes in Life

Family disputes don’t just start after a death. The Jerusalem Family Court handled a year-long dispute between brothers over the management of their father’s affairs after he lost his kashrut – a dispute that involved fees, expert opinions and court costs totaling tens of thousands of shekels. A durable power of attorney prepared in advance by the father would have made the entire process unnecessary.

8. Frequently Asked Questions

Is it possible to make a will without a lawyer?? Technically – yes. The law of inheritance recognizes a handwritten will. But a will without professional advice tends to be vague, omit assets and be open to appeal. The cost of drafting a professional will is immeasurably less than the potential cost of an inheritance dispute.

Can a will be changed after it has been drawn up?? Yes, at any time as long as the testator is competent. The new will must explicitly revoke any previous will. It is recommended to review the will every 3–5 years and after any significant change – marriage, divorce, birth, purchase of property.

What does a durable power of attorney cost?? Between 2,500 and 4,000 shekels on average. Compared to 20,000–50,000 shekels or more in a guardianship procedure – this is an investment that any economic calculation justifies.

Can the proxy abuse the authority?? The General Guardian oversees the activities of the power brokers, and anyone can contact him with suspicion of abuse. It is also possible to include oversight mechanisms in the document – such as a requirement for annual reporting to a third party – already at the drafting stage.

What happens to assets not mentioned in the will?? הם יחולקו לפי חוק הירושה – לפי הסדר: בן זוג, ילדים, הורים, אחים. ניתן למנוע זאת על ידי הכללת “סעיף סל” המסדיר את כל הנכסים שלא פורטו.

Can a lasting power of attorney be revoked?? Yes. As long as the appointer is qualified, he can revoke it at any time by written notice to the General Guardian.

Living in Jerusalem – is there a difference from a property outside the city?? דיני הירושה זהים בכל הארץ. אך שוק הנדל”ן הירושלמי – עם שכונות בפיתוח, נכסי מינהל, ותוכניות השבחה אקטיביות – מצריך בחינה ספציפית של היטלי השבחה ומיסוי מקרקעין שלא תמיד רלוונטים לנכסים במקומות אחרים.

9. Don't put off this decision.

הרגע הנכון להכין את המסמכים אינו “אחרי שנסיים לטפל בדברים הדחופים.“

The right moment is now – when you are fit and healthy, when you have the privilege of choosing who will take care of you and your assets, and before the court makes that choice for you.

The legal protection suit that the Halevi Law Firm in Jerusalem offers Includes drafting a well-drafted and precise will, a lasting power of attorney that includes training the attorney and registration with the general guardian, advance tax advice, and consideration of digital assets – all in one approach, tailored to your needs and your assets in Jerusalem.

Contact us today for an initial consultation..

This article is written for general information purposes only and does not constitute legal advice. For personal advice tailored to your circumstances, contact the Halevi Law Firm in Jerusalem.