Abstract The institution of the trust occupies a central role in Israeli private law, particularly in the field of real estate. While trusts are governed primarily by the Trust Law, their application in the context of real estate taxation has evolved into a distinct and narrowly construed legal construct. This article offers an integrated analysis of real estate trusts in Israel, focusing on three core dimensions: their doctrinal distinction from agency, their function as a mechanism of asset segregation and creditor protection, and their treatment under the Real Estate Taxation Law. Drawing on Israeli Supreme Court jurisprudence and comparative trust doctrine, the article examines the tension between formal legal structures and substantive economic analysis, highlighting the increasing judicial emphasis on taxation based on economic reality.
Kaplan et al. (Mon,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: