The property is already yours. Now ownership begins.
Most of the problems we see don't happen on the day of signing, but years later: a missed deadline, insurance that doesn't cover, an inheritance stuck with a notary. This page is for you if you bought property abroad, or if you inherited such a property.
Something went wrong with the property? Start from the problem
- The tenant does not pay or will not leave
- A defect in a new apartment
- A letter from the tax authority, or a reporting duty in Israel
- You inherited a property and the heirs disagree
- You want to sell
- Managing the property from afar
- The property is registered in your name: what belongs in the file
- Something else went wrong
Inherited property abroad?
If the death occurred less than a year ago, there are deadlines you should not miss.
- RomaniaWhen Romanian law governs the inheritance, an heir must accept or renounce the inheritance within one year of the date of death (Article 1103 of the Civil Code).
- GreeceInheritance tax declaration: within 9 months of death, and within one year if the deceased died abroad or the heir lived abroad at the time of death (Section 85 of Law 5219/2025).
- CyprusDeclaration of the deceased's assets to the Tax Department within 6 months of death.
- BulgariaInheritance tax declaration within 6 months of death, and for an heir abroad 6 months from the day they learned of it (Section 32 of the Local Taxes Law).
- United StatesForm 706-NA: within 9 months of death.
- ItalyInheritance declaration within 12 months of death.
- PortugalThe participação is filed by the end of the third month after the month of death.
- Ukraine6 months from the date of death to accept the inheritance by application to a notary (Articles 1269-1270 of the Civil Code).
The deadlines in brief, based on the sources further down the page and accurate as of 30.10.2026. The information is general and is not legal advice.
The annual property check
Ten questions, once a year. Mark an answer, and wherever you answered “No” or “Not sure”, the action worth taking will appear.
Is the property covered by buildings insurance based on today's rebuilding cost, not the purchase price, and was the sum insured updated this year?
Ask the agent to calculate the sum insured based on the cost of restoring the building today, including renovations you made after buying, and check in the policy whether a sum insured below the value reduces the compensation proportionally. In Romania, PAD insurance against earthquake, flood and landslide is mandatory for every home, and in Greece, buildings insurance against earthquake, fire and flood can earn a discount on ENFIA if you apply on time.
Do you have up-to-date contact details for the owners' association or the building manager, and do notices of meetings reach you?
Give the association an up-to-date email and postal address, and ask for the minutes of the past year's meetings and a statement of your account balance. In Romania, a meeting resolution binds even those who did not attend, and unpaid maintenance charges can be registered as a mortgage in the association's favour in the land register.
Does your management agreement list all fees, set a spending cap without your approval and allow you to end it on notice?
Reread the agreement and list every fee: management fee, tenant placement, contract renewal and mark-up on repairs. Ask for a written amendment setting a spending cap, monthly reporting with invoices, and termination terms that include handing over keys, deposits and documents. For a property in the US, check that the property manager holds a valid Form W-8ECI, otherwise they may withhold 30% of gross rent.
Has the current lease been registered or reported to the authorities in the country of the property, as local law requires?
In Romania the landlord registers the lease with ANAF on Form C168 within 30 days of signing or of any change, and registration also affects enforcement of the lease. In other countries, check with the local accountant whether the lease must be registered or reported, and keep proof of filing.
Did you report last tax year's rental income both in the country of the property and in your annual return in Israel?
In the country of the property, check the return deadline in that country's calendar. In Israel you file an annual return and choose between a track of 15% on gross rent (depreciation deduction only, no credit for foreign tax) and marginal tax on net income with a credit for the tax paid in the country of the property. It is worth checking the choice with an accountant using the property's figures.
Has this year's local property tax been paid, and do you have access to the assessment on the authority's website or through a representative?
Ask the local authority or the tax authority for a certificate of no debts, and decide who pays and from which account. Local tax debt builds up even when the assessment does not reach you, and usually comes to light on the day of sale, when the notary requires a tax certificate.
Do you have a will that expressly mentions the property abroad and is coordinated with the law of the country of the property?
Check with a lawyer in both countries which law will govern the succession (in EU countries you can choose in your will the law of your nationality under Regulation 650/2012), whether the form of the will is valid in the country of the property, and whether a general revocation clause in a new Israeli will revokes a local will. You can also consider a gift or splitting into bare ownership and a right of use (uzufruct), and each route has its own tax consequences.
Have you checked this year what happens to your mortgage repayment and the property's value in shekels if the exchange rate moves?
Write down the loan balance, the interest type and the next reset date, and calculate the monthly repayment in shekels under an exchange-rate change scenario. Income in shekels against a loan in euros or lei creates a gap that does not appear in the loan agreement, and future sale proceeds will also arrive at the rate on the day of transfer.
Have you obtained an up-to-date land register extract this year and checked that no new mortgages, attachments or notes have been registered?
Order an up-to-date extract (in Romania through ANCPI's ePay) and check mainly the section on encumbrances and notes. An unexpected entry, such as an attachment for tax debt or an owners' association mortgage, is easier to deal with when it is found early rather than on the day of sale.
For a new property: do you know when the developer's and contractor's warranty periods end, and have you sent written notice of defects you found?
Write down the handover date and the periods under the contract and under local law (in Romania, for example, 3 years against the seller for a hidden defect and 10 years against the builders from acceptance of the building), document defects with photos and send written notice immediately. The warranty period in the contract is not necessarily the only right you have.
By country: deadlines, inheritance and sale
Romania
The property owner's calendar
- Building and land tax: first instalment · By 31 March
Half of the annual tax (impozit pe clădiri and impozit pe teren) to the local authority where the property is located. Anyone who pays the whole year by 31 March can get a discount of up to 10%, if the local council has decided on one and at the rate it set. You can pay through Ghișeul.ro, on the authority's website or by transfer. Source - Building and land tax: second instalment · By 30 September
The second half of the annual tax. For an individual's residential building the rate is 0.08% to 0.2% of the taxable value; Law 239/2025 abolished the reduction for older buildings from 2026. A residential property worth more than 2,500,000 lei is subject from 2026 to an additional 0.9% tax on the excess. Source - Single declaration (Declarația unică) on rent · By 25 May, for the previous tax year
Reporting and paying the rental tax to ANAF: 10% after a fixed 20% deduction, about 8% of gross rent. When the tenant is a company, it withholds the tax at source and the withholding is final. CASS health contributions of 10% apply above 24,300 lei of net income (2026); whether they apply to a non-resident should be checked with a Romanian accountant. Source - Registering a lease on Form C168 · Within 30 days of signing, changing or ending the lease
The landlord registers the lease with ANAF (section 83(6) of the Tax Code). For a non-resident, the competent office is the ANAF office for the area where the property is located. Source
Inheritance
Who handles it A public notary in Romania; a court only when the heirs are in dispute.
Deadlines When Romanian law governs the succession, an heir must accept or renounce the inheritance within one year of the date of death (section 1103 of the Civil Code); anyone who does not act within the year is deemed to have renounced. When another law applies (for example Israeli law, under Regulation 650/2012), check the deadline with the notary. For tax purposes: complete the procedure within two years of death.
- Go to a public notary (notar public) in Romania. When the deceased's last residence was outside Romania, a notary in the area where an estate property is located has jurisdiction.
- Submit the documents from Israel with an apostille and a Romanian translation.
- The notary opens a succession file (procedură succesorală necontencioasă), establishes who the heirs are and reviews the will, if there is one. When the heirs disagree, the notary suspends the file and refers them to court.
- At the end of the procedure the notary issues a certificate of inheritance (certificat de moștenitor).
- Register the property in the heirs' names in the land register (ANCPI). Anyone who cannot attend acts through a power of attorney.
Tax There is no tax on a transfer by inheritance if the procedure before the notary is completed within two years of the date of death. After two years the heirs pay 1% of the value of the assets (section 111(3) of the Tax Code). In addition, notary fees are paid on a sliding scale plus VAT; check the exact amount with the notary.
Documents from Israel
- Death certificate, with an apostille and a certified Romanian translation
- Israeli inheritance order or probate order, with an apostille and a certified Romanian translation (check with the notary whether another document is required)
- Birth and marriage certificates proving the family relationship
- The will, if there is one, and any document choosing the applicable law
- The purchase contract and an up-to-date land register extract
- The heirs' passports, and a Romanian tax identification number (NIF) if required
Sale
An individual, including a non-resident, pays 3% of the transaction value if they held the property for up to three years, and 1% if they held it longer. The tax is calculated on the value, not the gain, based on the declared price but not less than the minimum value in the notaries' chamber table, and the notary collects it before authentication. For an inherited property, the holding period runs from the date of death. A NIF is required. In Israel the sale is subject to capital gains tax, with a credit for the Romanian tax.
Greece
The property owner's calendar
- Application for an insurance discount on ENFIA · February (in 2026: by 16 February; the date is set anew each year)
An application through myPROPERTY for a 20% discount (10% for a property with a taxable value above 500,000 euros) on a residential property insured against earthquake, fire and flood (Law 5162/2024). Source - ENFIA: assessment and first instalment · The assessment was published in mid-March; first instalment by 31 March (2026), followed by up to 12 monthly instalments until the end of February of the following year
The annual property tax applies to whoever was the owner on 1 January, including non-residents, and is calculated from the E9 declaration. The assessment appears in the myAADE account. In 2026 no discount was given for a single lump-sum payment. Source - Annual tax return (E1) on rent · 15 March to 15 July (for tax year 2025: 16 March to 15 July 2026)
From 2026 rent is taxed on a separate scale: 15% up to 12,000 euros, 25% up to 24,000, 35% up to 36,000 and 45% above 36,000. On income from which no tax was withheld at source, such as rent, an advance of 55% is collected on account of the following year. Source - Payment of the annual income tax · Full payment by 31 July, or 8 monthly instalments starting 31 July
For tax year 2025, anyone who paid in full by 31 July 2026 received a discount of 4% (filing by 15 May), 3% (by 15 June) or 2% (by 15 July). Check the dates again each year. Source
Inheritance
Who handles it A notary in Greece (or a Greek consulate), the Greek tax authority (AADE) and the land registry or cadastre.
Deadlines Inheritance tax declaration: within 9 months of death, and within one year if the deceased died abroad or the heir lived abroad at the time of death (section 85 of Law 5219/2025). Renouncing an inheritance: within 4 months, or one year when the deceased's last residence was abroad or the heir learned of the inheritance while living abroad (section 1847 of the Civil Code); after the deadline the inheritance is deemed accepted. For deaths from 16 September 2026 a new inheritance law (5303/2026) applies, so check the updated rules.
- Obtain a Greek tax number (AFM) for each heir; this can be done through a lawyer in Greece under a power of attorney.
- Prepare the documents from Israel with an apostille and a Greek translation. A will made abroad may require a publication procedure in Greece before it can be relied on.
- File an inheritance tax declaration. When the deceased lived abroad, it is filed with the tax office for non-residents, and for deaths from 1 January 2022 it is filed online through myPROPERTY.
- Sign a deed of acceptance of inheritance (αποδοχή κληρονομιάς) before a notary in Greece or at a consulate, after presenting ENFIA certificates for the last five years.
- Register the deed with the land registry office or the cadastre.
Tax Inheritance tax is based on the objective value and the family relationship. Category A (spouse, children, grandchildren, parents): exempt up to 150,000 euros, then 1% up to 300,000, 5% up to 600,000 and 10% above. Category B (siblings and others): exempt up to 30,000 euros, then 5%, 10% and 20%. Category C: exempt up to 6,000 euros, then 20%, 30% and 40%.
Documents from Israel
- Israeli inheritance order or probate order, with an apostille and a Greek translation
- Death certificate, with an apostille and translation
- Birth and marriage certificates proving the family relationship
- An AFM for each heir
- A power of attorney for a lawyer in Greece, if you will not be attending
Source 1 Source 2 Source 3 Source 4 Source 5 · Read the guide
Sale
Capital gains tax on the sale of real estate by an individual (section 41 of the Income Tax Code) is suspended until 31 December 2026 (section 90 of Law 5162/2024). As of October 2026 no law extending the suspension to 2027 was found; check the position before a sale in 2027. The suspension does not apply to companies. Before the sale you need, among other things, an ENFIA certificate and an engineer's certificate on building irregularities.
Cyprus
The property owner's calendar
- Annual property tax · None: the tax was abolished from 1 January 2017
Municipal tax, sewerage tax and local authority fees still apply (according to RSM, 85 to 500 euros a year). Rates and deadlines vary between authorities, so check with the authority where the property is located. Source - Annual tax return on rent · By 31 July of the following year (general deadline according to PwC; check with an accountant in Cyprus)
Rent is taxed under the income tax brackets (from 2026: 0% up to 22,000 euros, then 20%, 25%, 30% and 35% above 72,000) after a notional 20% deduction. SDC on rent was abolished from 2026. GeSY contributions of 2.65% on rent also apply to non-residents; the basis of calculation needs checking. Source
Inheritance
Who handles it The District Court in Cyprus and an administrator; the Tax Department and the Department of Lands and Surveys.
Deadlines Declaration of the deceased's assets to the Tax Department within 6 months of death.
- Apply to the District Court for a grant of probate or, where there is no will, for the appointment of an administrator (letters of administration).
- The administrator files a list of assets with the court in an affidavit.
- The administrator files a declaration of the deceased's assets and liabilities with the Tax Department.
- Obtain a tax clearance and transfer the property into the heirs' names at the Department of Lands and Surveys.
- Whether an Israeli order can be recognised in Cyprus through resealing (Cap. 192) has not been confirmed; assume a full Cypriot grant will be required and check with a local lawyer.
Tax There has been no inheritance tax in Cyprus since 1 January 2000. Whether land registry transfer fees apply to a transfer by inheritance was not confirmed in the sources we checked; check with a lawyer.
Documents from Israel
- Israeli inheritance order or probate order, with an apostille and translation as required by the court
- Death certificate, with an apostille
- Documents proving the family relationship
- The title deed or the contract deposited with the Land Registry
Sale
Capital gains tax of 20% on the gain from real estate in Cyprus, regardless of the seller's residence. From 1 January 2026 the lifetime exemptions are: a general exemption of 30,000 euros and 150,000 euros for a main residence, with an overall cap of 150,000 euros; whether a non-resident qualifies for the main residence exemption needs checking. The seller also pays a levy of 0.4% of the sale price, and from 2026 the Tax Commissioner may refuse to approve a transfer when the seller or buyer is not compliant with tax obligations. There is no tax treaty between Israel and Cyprus.
Bulgaria
The property owner's calendar
- Property tax: early payment discount · By 30 April
Anyone who pays the full annual property tax by this date receives a 5% discount. Source - Property tax: first instalment · By 30 June
Municipal tax at 0.01% to 0.45% of the tax value (данъчна оценка), as decided by the municipality. Since 1 January 2026 the amounts are in euros. Source - Property tax: second instalment · By 31 October
The second half of the annual property tax to the municipality where the property is located. Source - Waste collection fee (такса битови отпадъци) · According to the municipality's regulations
According to the source, from 1 January 2026 the law requires the fee to be calculated by the quantity of waste and not by the tax value, and the deadlines and discounts are set by each municipality. Check your municipality's notice. Source - Tax on a non-resident's rental income · The payment deadline needs checking with a Bulgarian accountant
A non-resident pays a final tax of 10% on gross rent, with no deduction for expenses. A business tenant withholds the tax at source; when the tenant is an individual, the landlord calculates and pays it themselves. Sources disagree on the deadline (the end of the month after accrual or the end of the month after the quarter). The annual return for individuals is filed by 30 April, for those required to file. Source
Inheritance
Who handles it The municipality (certificate of heirs and inheritance tax), the District Court (declaration of acceptance) and the Registry Agency. Bulgaria has no notarial succession procedure.
Deadlines Inheritance tax declaration within 6 months of death, and for an heir abroad 6 months from the day they learned of it (section 32 of the Local Taxes and Fees Act); the tax is paid within two months of the assessment notice. There is no fixed deadline for accepting the inheritance, but an interested party can ask the court to set one (section 51).
- Obtain a certificate of heirs (удостоверение за наследници) from the municipality.
- Accept the inheritance expressly, by a written declaration to the District Court that is entered in a special register (section 49(1) of the Inheritance Act), or tacitly (section 49(2)).
- File an inheritance tax declaration with the municipality: that of the deceased's last place of residence, or, if the deceased was a foreigner, the municipality where the property is located.
- Register the ownership with the Registry Agency.
- Land: a foreigner may inherit land by law. For agricultural land and forest, a foreigner who inherited and does not meet the purchase conditions must transfer ownership within three years.
Tax A spouse and direct-line relatives (children, grandchildren, parents) are exempt. Siblings and their children: 0.4% to 0.8%; others: 3.3% to 6.6%, as decided by the municipality. According to the source, the tax applies only to the portion above 250,000 leva (about 127,823 euros) per heir; check with the municipality.
Documents from Israel
- Israeli inheritance order or probate order and death certificate, with an apostille and a Bulgarian translation (the exact requirement and the need for recognition of the order have not been confirmed; check with a lawyer in Bulgaria)
- Documents proving the family relationship
- The title deed to the property
Sale
The gain (sale price minus purchase price), less a statutory 10% deduction, is taxed for a non-resident at a final rate of 10%, about 9% of the gain. The exemptions (one apartment held for more than 3 years, up to two properties held for more than 5 years) apply, according to PwC, to residents of Bulgaria and of the EU and EEA, so an Israeli resident is most likely not entitled to them. In Israel the sale is subject to capital gains tax with a credit for the Bulgarian tax.
United States
The property owner's calendar
- Property tax · Varies by county; in Georgia, for example, the default due date is 20 December, and some counties set an earlier date or two instalments
The tax is set and collected at county and local level, not federally. Check the due dates and number of instalments on the website of the tax collector for the county where the property is located. Source - Federal tax return 1040-NR · 15 June; 15 April if you have US wages subject to withholding
Without a special election, 30% of gross rent is withheld. An election under section 871(d) is attached to the return, allows taxation of net income after expenses and depreciation (reported on Schedule E), and continues to apply in later years. Source - Form W-8ECI for the property manager · Before rent collection begins, and whenever details change
Anyone who has elected net taxation gives the form to whoever collects the rent and attaches the election or a statement of intent. Without a valid form, the property manager may withhold 30% of gross rent. Source - State tax return · Under the rules of the state where the property is located
In states that levy income tax, a non-resident with income from a property in the state may be required to file a state return; New York is one example. Check your state's rules. Source
Inheritance
Who handles it The probate court in the state where the property is located, an executor and the federal tax authority (IRS).
Deadlines Form 706-NA: within 9 months of death; an extension can be requested on Form 4768.
- Open an ancillary probate proceeding in the court of the state where the property is located; that state's law governs the proceeding.
- Appoint an executor in accordance with the state's requirements.
- If the deceased's US assets exceed 60,000 dollars, the executor files Form 706-NA with the IRS.
- Obtain a transfer certificate from the IRS, which is required to transfer property of a non-resident decedent, unless the property is administered by an executor appointed in the US.
- Transfer ownership under the state's rules and record the deed in the county.
Tax Federal estate tax on a non-resident's US assets: a credit of 13,000 dollars, equivalent to an exemption of only 60,000 dollars, and rates of up to 40% (on amounts above one million dollars). There is no estate tax treaty between Israel and the US. State estate or inheritance taxes were not checked; check by state.
Documents from Israel
- Death certificate, with an apostille and an English translation
- Israeli inheritance order or probate order, with an apostille and an English translation (requirements vary between states and courts)
- The will, if there is one
- The deed and the LLC documents, if the property is held through a company
Sale
FIRPTA: the buyer withholds 15% of the amount realized (including liabilities assumed by the buyer), even when there is no gain. When the buyer acquires the property as a residence: 0% up to 300,000 dollars and 10% up to one million dollars, subject to conditions. A reduced withholding can be requested on Form 8288-B. The seller reports the sale on the 1040-NR for the year of sale and receives a refund of the difference. In Israel the sale is subject to capital gains tax with a credit for the final US tax.
Italy
The property owner's calendar
- IMU: advance payment · By 16 June
Half of the annual municipal tax based on the previous year's rates, or the whole tax in a single payment. A non-resident's property is not their main residence, so the standard rate applies (base 0.86%, which the municipality may change). Payment is made on Form F24 or by postal slip. Source - IMU: balance · By 16 December
The balance based on the rates the municipality published by 28 October. Source - TARI, waste collection tax · According to the municipality's notice
A municipal tax separate from IMU; rates and deadlines are set by each municipality. Source - Payment of the income tax balance and advances · 30 June (balance and first advance); 30 November (second advance)
Annual income tax payments (IRPEF or cedolare secca) for those who file a return in Italy. Source - Annual tax return (Redditi PF) · By 31 October
Reporting income from Italy, including rent. Rent is taxed under IRPEF in brackets, or by election under the cedolare secca: 21%, and 10% for canone concordato contracts in designated cities. Whether a non-resident may elect the cedolare secca has not been confirmed in an official source; check with an Italian accountant. Source
Inheritance
Who handles it The Agenzia delle Entrate (declaration of succession and tax), and a notaio for real estate transactions.
Deadlines Declaration of succession within 12 months of death; late filing incurs a fine but does not invalidate the declaration. From 2025 the inheritance tax is paid within 90 days of the filing deadline. The right to accept the inheritance lapses 10 years after death (section 480 of the Civil Code).
- Obtain a codice fiscale for the heirs, if they do not have one.
- File the declaration of succession (dichiarazione di successione) with the Agenzia delle Entrate.
- Calculate the inheritance tax, the mortgage tax (ipotecaria) and the cadastral tax (catastale) yourselves and pay them.
- Accept the inheritance, expressly or tacitly; for express acceptance and a later sale, go to a notaio.
Tax Inheritance tax: 4% above one million euros per heir for a spouse, children and parents; 6% above 100,000 euros for siblings; 6% with no exemption for relatives up to the fourth degree; 8% for others. In addition, mortgage tax of 2% and cadastral tax of 1% on the cadastral value (200 euros each under the first-home relief). Tax of 1,000 euros or more can be paid in instalments: 20% up front and then 8 quarterly instalments (12 above 20,000 euros).
Documents from Israel
- Death certificate, with an apostille and an Italian translation
- Israeli inheritance order or probate order, with an apostille and an Italian translation (check with the notaio which additional documents are required)
- A codice fiscale for each heir
- The property documents and cadastral data
Sale
A gain on the sale of a property is taxable only if the property is sold within 5 years of purchase or construction; an inherited property and a home used as the main residence for most of the period are excluded (for a property that underwent Superbonus works the period is 10 years). The seller can ask the notaio to apply a 26% substitute tax at signing, instead of ordinary income tax. In Israel the sale is subject to capital gains tax with a credit for the Italian tax.
Portugal
The property owner's calendar
- IMI: first instalment · By 31 May
Annual municipal tax. Up to 100 euros: one payment in May. 100 to 500 euros: May and November. Above 500 euros: May, August and November. You can always pay it all in May; missing one instalment brings forward the whole balance. Source - IMI: August instalment · By 31 August (only when the tax is above 500 euros)
The second of three instalments. Source - IMI: November instalment · By 30 November (when the tax is above 100 euros)
The last IMI instalment for the year. Source - AIMI, additional tax on high-value real estate · September
An individual has a deduction of 600,000 euros (1,200,000 for a couple filing jointly). Above that: 0.7% up to one million euros, 1% up to 2 million and 1.5% above. One payment. Source - Annual tax return (Modelo 3, Annex F) · 1 April to 30 June; payment by 31 August
A non-resident's residential rent is taxed at 25% (section 72 of the IRS Code); the option to be taxed in brackets is reserved for EU and EEA residents. A 10% rate on rent of up to 2,300 euros a month applies until the end of 2029; whether it applies to non-residents has not been confirmed. Source - Electronic notifications instead of a tax representative · Ongoing; cancelling the registration takes effect only after a representative is appointed
A resident of a country outside the EU, such as an Israeli resident, is exempt from appointing a tax representative (representante fiscal) if registered for electronic notifications on the Portal das Finanças or ViaCTT. Source
Inheritance
Who handles it A notary or the Balcão das Heranças (IRN), and the tax authority (AT).
Deadlines The participação is filed by the end of the third month after the month of death; an extension of up to 60 days can be requested for good cause (section 26 of the Stamp Duty Code).
- Obtain a Portuguese NIF for each heir.
- The head of the estate (cabeça-de-casal) files a notice of death with the Finanças (participação, Modelo 1).
- Complete a qualification of heirs (habilitação de herdeiros) before a notary or at the IRN's Balcão das Heranças, where partition and registration can also be done.
- Register the property in the heirs' names in the land registry (registo predial).
Tax There is no inheritance tax in the usual sense, but an inheritance is subject to stamp duty (Imposto do Selo) of 10%. A spouse, de facto partner, descendants and parents are exempt. Cost of a qualification of heirs with partition and registration at the Balcão das Heranças: about 425 euros.
Documents from Israel
- Death certificate, with an apostille and a Portuguese translation
- Israeli inheritance order or probate order, with an apostille and translation (check with the notary)
- Documents proving the family relationship
- A NIF for each heir
Sale
Since 2023 a non-resident is taxed on only 50% of the gain, at tax brackets of 12.5% to 48% (2026) determined by their worldwide income; the old flat 28% rate does not apply. Decree 97/2026 exempts gains on sales between 2026 and 2029 if the proceeds are invested in a property let for up to 2,300 euros a month; whether the exemption applies to non-residents has not been confirmed. In Israel the sale is subject to capital gains tax with a credit for the Portuguese tax.
Ukraine
The property owner's calendar
- Real estate tax: assessment notice and payment · The authority sends an assessment notice by 1 July; payment is due within 60 days of receipt
A municipal tax of up to 1.5% of the minimum wage per sq m. Exemption for 60 sq m in an apartment and 120 sq m in a house; the exemption is lost for a property five times larger than these areas or one used to generate income. Source - Renting out through a tax agent · Ongoing, with every rent payment
A non-resident may let a property only through a sole entrepreneur (FOP) or a company resident in Ukraine acting as tax agent under a written contract. From 23 October 2026 the income tax on individuals' rent fell from 18% to 5% (Laws 4903-IX and 5025-IX), plus a 5% military levy. Whether the new rate applies to non-residents has not been confirmed. Source
Inheritance
Who handles it A notary in Ukraine.
Deadlines 6 months from the date of death to accept the inheritance by application to a notary (sections 1269-1270 of the Civil Code); anyone who does not apply is deemed not to have accepted (section 1272). Courts disagree on whether Government Resolution 164/2022 during martial law extends the period; according to one interpretation, the Supreme Court held on 1 April 2026 that it is not suspended.
- File an application to accept the inheritance with the notary at the place where the succession opened.
- Submit the documents from Israel with an apostille and a certified Ukrainian translation.
- Pay the income tax on the inheritance before the notary issues a certificate of the right to inheritance.
- Register the right in the State Register of Real Property Rights.
Tax There is no separate inheritance tax; an inheritance is subject to income tax. Between residents of Ukraine: 0% for first-degree relatives and 5% for others. An inheritance from a deceased resident of Ukraine to a non-resident heir: 18% plus a 5% military levy, regardless of the relationship. When both the deceased and the heir are non-residents, for example Israelis, the position has not been confirmed; check with a notary.
Documents from Israel
- Death certificate, with an apostille and a certified Ukrainian translation
- Israeli inheritance order or probate order, with an apostille and a certified translation (the exact requirement has not been confirmed; check with the notary)
- Documents proving the family relationship
- The ownership documents for the property
Sale
The first sale in a calendar year of a property held for more than 3 years is exempt (for an inherited property the 3-year condition does not apply). On further sales a non-resident pays 18% plus a 5% military levy, before authentication by the notary. According to PwC, the tax authority may refuse to apply the exemption to non-residents.
The Israeli side
- Rent from a property abroad: two tax tracks
An Israeli resident who lets a property outside Israel may pay 15% on the rent (section 122A of the Income Tax Ordinance), deducting depreciation only, with no deduction for other expenses and no credit for the tax paid in the country of the property. The alternative is marginal tax on net income, after expenses and depreciation, with a credit for the foreign tax. According to professional sources, the choice is made each year and for each property separately, and the surtax applies above the threshold under both tracks. The 15% track is not available when the income is business income.
- Annual return obligation and deadlines
Rent from abroad is reported in the annual return (Form 1301) and in Appendix 1324, where the foreign tax credit is also claimed. The statutory deadline is 30 April (section 132 of the Ordinance); for tax year 2025 the deadline was extended to 30 June 2026 for those required to file online, and represented taxpayers receive extensions under the representatives' arrangement. A filing obligation also arises from foreign assets worth about NIS 2,086,000 or more. According to professional sources, a short report under the advance payment regulations on income from abroad may exempt you from an annual return; check with an accountant.
- Capital declaration
Buying a property abroad does not in itself require a capital declaration. The assessing officer may require in writing a declaration of the capital and assets of you, your spouse and your children, and must allow at least 120 days for filing (section 135(1)(a)). From 1 January 2027 filing will be online.
- Israeli purchase tax: an apartment abroad and the “sole apartment”
Section 9(c1c)(4)(a) of the Real Estate Taxation Law defines a “sole apartment” as the buyer's only residential apartment “in Israel and the Area”. So an apartment abroad is not counted, and an Israeli resident who owns a property abroad and has no apartment in Israel can benefit from the sole-apartment purchase tax brackets. According to the guide on the site, the position is different for someone who has ceased to be an Israeli resident and requires checking.
- Selling the property abroad: capital gains tax in Israel
The sale of a property outside Israel is taxed under the Income Tax Ordinance and not under the Real Estate Taxation Law, so the exemption for a sole residential apartment does not apply to it. An individual pays up to 25% on the real gain (for a property bought before 2012 the gain is split into periods). The tax paid in the country of the property on the same gain is credited against the Israeli tax (sections 200 and 204), and any excess is not refunded. The default for calculating the real gain under section 88 is the Israeli consumer price index, not the exchange rate; check the calculation with an accountant. Under some treaties the taxing rights are allocated differently (for example Greece, according to the guide on the site), so check the treaty as well.
- Reporting a sale within 30 days
Section 91(d)(1) of the Ordinance requires you to report the sale within 30 days and pay an advance on account of the tax, even when there is a loss or an exemption. The report is filed on Form 1399, and at the end of the year the sale is also included in the annual return.
- Inheritance: no inheritance tax in Israel
Israel has no estate or inheritance tax. Inheritance tax charged by the country of the property is the only tax cost on the transfer itself, and a future sale of the property by the heirs may be subject to capital gains tax in Israel.
- An Israeli inheritance order for use abroad
An inheritance order or probate order is issued by the Registrar of Inheritance Affairs, and in certain cases or when there is an objection, by the Family Court. The Ministry of Justice offers a digital order with an apostille, for a separate fee, for use in countries that have signed the 1961 Hague Convention. In the country of the property a certified translation is usually also required, and sometimes an additional local procedure; check the requirements in each country's section.
The information is general and is not legal or tax advice. Deadlines and rates change, so verify them with the authority or an advisor before taking any action.
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