Maya Carmi Lubartovski

Maya is the head of our firm’s real estate taxation practice.

Adv. Maya Carmi Lubartovski specializes in real estate taxation. Inter alia, Maya advises clients in relation to all tax aspects of complex real estate transactions, including urban renewal transactions, combination transactions, sales of apartments with building rights, and more.

Maya also engages in tax planning, handles pre-ruling applications, and composes legal opinions and articles on the subject of real estate taxation.

In addition, Maya represents clients during discussions with the tax authorities.

Prior to joining our firm in 2024, Maya worked for about 14 years at a leading real estate taxation firm, where she headed the department.

Maya is a lecturer for professional continuing education courses run by the Israel Bar Association and other bodies.

Maya is also a certified mediator listed on the Small Claims Court’s list of mediators and acting Chairperson of the Israel Bar Association’s Tel Aviv District Real Estate Taxation Committee since 2024

Education:

Tel Aviv University, LL.B., 1999

Admission:

Member of the Israel Bar Association since 2000

Insights & News - Maya Carmi Lubartovski:

May 15, 2025

The New Institutional Long-Term Rental Track: Strong Potential – Limited Implementation

Launched in 2022, Israel’s new regulatory framework for institutional long-term residential rentals offers significant tax incentives for developers. However, despite its intended benefits, there has been a sharp decline in the number of applications submitted under this track. Adv. Maya Carmi-Lubartovski of our firm provides an in-depth analysis of the program’s structure, the regulatory and practical barriers it faces, and why the model has yet to meet expectations.

Significant tax benefits for owners of long-term rental buildings

Owners of buildings designated for long-term rentals are entitled to significant tax benefits that are being granted in order to encourage the construction of buildings that include residential apartments earmarked for long-term rentals.

Can you cancel a real estate sale transaction and obtain a tax refund or is this a new transaction subject to additional tax?

Israeli tax ruling on the question: The Committee deliberated the North Mall appeal and ruled recently that a “partial cancellation” of a real estate sale transaction is, in fact, a new transaction subject to additional tax

See all news updates from Maya Carmi Lubartovski >

Practice areas:

Real Estate Taxation

Tax