Inheriting Property in Ukraine as an Israeli Heir: Applicable Law, the Six-Month Deadline, Tax and Registration

Many Israelis have family ties to Ukraine: their parents' flat in Kharkiv, a grandmother's house in Odesa, a plot in a village. When the owner dies, the heirs in Israel discover that the estate is in another country, in another language and under martial law, and that there is a very short deadline to act. This guide explains which rules apply, what must be filed, by when, how much tax it costs and what happens on the Israeli side.

1Which law applies to a flat in Ukraine when the heirs are Israeli?

Ukrainian law. Under Article 71 of the Ukrainian Law on Private International Law, inheritance of immovable property is governed by the law of the state where it is located, and inheritance of property subject to state registration in Ukraine is governed by Ukrainian law. So even when the deceased lived and died in Israel, his or her flat in Ukraine passes to the heirs under Ukrainian rules.

Article 70 of the same law provides that succession is generally governed by the law of the state of the deceased's last place of residence, unless the deceased chose in a will the law of the state of his or her citizenship. But this rule is expressly subject to Articles 71 and 72. The practical result: a bank account in Israel passes under Israeli law, and the flat in Kyiv passes under Ukrainian law. Where there is no will, the order of heirs is also determined by the Ukrainian Civil Code. The first line of heirs by law consists of the deceased's children, the surviving spouse and the parents (Article 1261).

An inheritance order or probate order issued in Israel does not replace the procedure in Ukraine. According to a 2023 ruling of the Ukrainian Supreme Court (case 398/1796/20), accepting an inheritance outside Ukraine is not considered acceptance of immovable property located in Ukraine. An inheritance case must be opened with a Ukrainian notary.

2How long do you have to accept an inheritance in Ukraine?

Six months from the opening of the inheritance, which as a rule means from the date of death (Article 1270 of the Civil Code). An heir who did not live with the deceased at the time of death, which is almost always the case for an heir living in Israel, must file with a notary, within the deadline, an application to accept the inheritance (заява про прийняття спадщини). An heir who does not file on time cannot accept the inheritance in the ordinary way and is left only with the routes described below.

Since 2022 this rule has changed several times, and many heirs still assume that the war "freezes" the deadline. That is not correct today. This is how things developed:

The bottom line, as of October 2026: do not rely on "ten months" or on a suspension because of the war. Plan to file the application within six months of the death, and as early as possible, because preparing the documents in Israel takes time.

3How does an heir living in Israel file an application to accept an inheritance?

It can be done from Israel, without travelling to Ukraine. The application is sent to the Ukrainian notary by post, and the heir's signature on it must be certified. There are two ways to certify it:

• At a Ukrainian consulate in Israel. The signature is certified by the consul, and the application is drawn up in Ukrainian. This saves the apostille and the translation, and Ukrainian lawyers generally recommend this route.
• Before an Israeli notary. The notary certifies the signature, and an apostille is added. Israel and Ukraine are parties to the Hague Convention abolishing the requirement of legalisation, so no consular legalisation is needed. If the application was drawn up in a foreign language, a notarised translation into Ukrainian is also required.
• Sending. The filing date of the application is the date the letter is posted. Send it by registered mail and keep the posting receipt, because it is the proof that you met the deadline.

Important: according to practice described in the Ukrainian professional literature in 2024, the application to accept the inheritance itself is not filed through a representative under a power of attorney. The heir signs it personally. A power of attorney is used for everything that follows: obtaining the certificate of inheritance, registration, and later a sale or a lease. It is worth signing the application and the power of attorney in the same visit to the notary or the consulate.

4Which notary handles the inheritance, and where is the case opened?

The place of opening of the inheritance is the deceased's last place of residence (Article 1221 of the Civil Code, in the wording in force since 30.01.2024). Where the last place of residence was in a foreign state, for example in Israel, the place of opening is determined under the Law on Private International Law. In practice, when the deceased lived in Israel, one usually applies to a notary in the area where the property is located.

During martial law and for six months after it, there are relaxations: applications in an inheritance case may be filed with a notary other than at the place of opening, and the case continues where the first application was filed. Every case is recorded in the Inheritance Register (Спадковий реєстр), so another notary will see that a case has already been opened. The scope of these relaxations depends, among other things, on the area where the property is located, so the notary should be chosen after a preliminary check and not for convenience.

5From the certificate of inheritance to registration: what happens after the application is filed?

1. Opening of the case with the notary and its recording in the Inheritance Register.
2. Payment of the tax by an heir who is not a Ukrainian resident, before the certificate is issued (details below).
3. Issue of the certificate of the right to inheritance (свідоцтво про право на спадщину), after the six months have passed. There is no deadline for obtaining the certificate, but without it the property cannot be properly registered, sold or leased.
4. Registration of the heirs' right in the State Register of Real Property Rights (Державний реєстр речових прав). During martial law, registration is carried out under special rules, only by authorised persons and with possible restrictions by region.

Property located in occupied territory is a special case: a notary in government-controlled territory can issue the certificate of inheritance, and it will be used for registration when that becomes possible. We discussed registration itself and checking the register in more detail in the guide on buying property in Ukraine and registering it.

6Which documents are needed from Israel, and what if the names do not match?

The most common practical problem is the transliteration of names. The same person appears in Russian on a Soviet birth certificate, in Hebrew on an Israeli certificate and in Latin letters in a passport, and sometimes the name changed on immigration to Israel or after marriage. When the notary cannot establish that it is the same person, he or she may refuse, and then additional documents are required, and sometimes proceedings in a Ukrainian court to establish the fact of kinship. Check that all the documents match before filing, and not when the deadline is already pressing.

7How much tax does an Israeli heir pay on an inheritance in Ukraine?

As of October 2026, an heir who is not a Ukrainian resident pays 18% personal income tax and a 5% military levy on the value of the property, that is 23%, regardless of kinship with the deceased. Ukraine has no separate inheritance tax, but an inheritance is treated as income of the heir, and the rate depends on kinship and on the tax residence of the deceased and of the heir:

Sources: PwC Worldwide Tax Summaries (reviewed June 2026) and a clarification of the Ukrainian State Tax Service of July 2026. The military levy rate was raised to 5% by Law 4015-IX, for income from December 2024. According to the Ukrainian State Tax Service, the non-resident heir is the one who must pay the tax and the levy, before the notarial formalisation, and without proof of full payment the notary will not issue the certificate of inheritance. In addition, a state duty applies to the transfer of real estate by inheritance.

Example: a son living in Israel inherits the flat of his mother, who lived in Kyiv, and the flat is valued at EUR 50,000. Had he been a Ukrainian resident, he would have been exempt. As a non-resident heir he will pay EUR 9,000 income tax plus EUR 2,500 military levy, EUR 11,500 in total, before receiving the certificate. The value is determined by a valuation, so the valuation and the funding of the tax must be planned in advance. Note that the 18% rate also applies when the deceased himself or herself lived in Israel, even if the heir is a Ukrainian resident.

8What happens when the estate includes agricultural land?

A foreigner who inherits agricultural land in Ukraine must transfer it to someone else within one year. Article 81(4) of the Land Code provides that agricultural land inherited by foreigners or stateless persons must be alienated within one year. Under Article 145, if the owner has not alienated the land in time, it may be confiscated by court order and sold at auction, and the proceeds, less the costs of sale, are paid to the former owner. So when the estate includes an agricultural plot (for example a "pai" share of a former collective farm), it is worth starting to look for a buyer, for example one of the heirs who is a Ukrainian citizen, already during the inheritance procedure.

9What happens on the Israeli side?

Israel has no inheritance tax and no special gift tax, so receiving the flat by inheritance does not trigger tax in Israel. It also means that the Ukrainian tax on the inheritance has nothing to be credited against in Israel, and it is a final cost.

The Israeli consequences come at a later stage. An Israeli resident is liable to tax on rental income and on the gain from selling property abroad, and tax paid in Ukraine can be credited under the Israel-Ukraine treaty for the avoidance of double taxation. On a sale, the heir generally steps into the shoes of the deceased as regards the purchase date and cost. Check with an Israeli tax adviser whether the Ukrainian tax paid on the inheritance will affect the calculation of the gain. We discussed selling the property and transferring the funds to Israel in a separate guide.

10Checklist for Israeli heirs

1. Note the date of death and calculate the six-month deadline. If the death was registered more than one month late, check from which day the deadline runs.
2. Find out where the property is and what its status in the register is: in whose name it is registered, whether there are encumbrances and whether the area is restricted for registration.
3. Check whether there is a will, Israeli or Ukrainian, and who the heirs are under Ukrainian law.
4. Collect the death certificate and the proof of kinship, and check that the names match across all the documents.
5. Obtain an apostille and a notarised translation into Ukrainian for every Israeli document.
6. Sign an application to accept the inheritance at the consulate or before an Israeli notary, and send it by registered mail to the Ukrainian notary within the deadline.
7. In the same visit, sign a power of attorney for the next stages, with an apostille and a translation.
8. Arrange an РНОКПП for each heir.
9. Plan the payment of the 23% tax (18% plus 5%) and the valuation before receiving the certificate.
10. After receiving the certificate, make sure the right has been registered in the State Register. If there is agricultural land, plan its transfer within one year.
11. Check with an Israeli tax adviser the reporting in Israel and the tax on a future lease or sale.

11What to do before filing an application to accept an inheritance in Ukraine, and how we accompany you

The most important thing is not to wait: six months pass quickly, especially when documents are needed from several countries. The acts under Ukrainian law, that is receiving the application, issuing the certificate of inheritance and registration, are performed by licensed Ukrainian notaries and lawyers. We coordinate them from Israel: we check the Israeli and Ukrainian documents and whether the names match, prepare the application and the power of attorney with the apostille and the translation, and look at the picture from the angle of an Israeli heir, including the tax in Ukraine and the consequences in Israel. We do not recommend investing in Ukraine and do not assess the security situation. Before any thought of travelling, check the current travel warning of the Israeli Ministry of Foreign Affairs; it is usually preferable to act through a power of attorney.

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