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Maya Carmi Lubartovski

Electra City Tower
58 Harakevet St.
Tel Aviv
6777016

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Maya Carmi Lubartovski

Maya is a partner and 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 on the Small Claims Court’s list of mediators and has been 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:


Israel Bar Association, 2000

Insights & News - Maya Carmi Lubartovski:


August 20, 2026

Adv. Maya Carmi Lubartovski Spoke at the Israel Bar Association Conference on Real Estate Taxation

Adv. Maya Carmi Lubartovski, Partner and Head of our Real Estate Tax Practice, spoke at the "Taxation and Real Estate – The Fine Line Between Private and Business Real Estate Transactions" conference hosted by the Israel Bar Association's Tel Aviv District. Her presentation focused on the tax implications of real estate development transactions, including combination transactions, construction services, consideration-based transactions, and various types of option transactions. She also addressed how transaction structures may affect tax liability, as well as key risks, pitfalls, and the tax authorities' approach to different transaction structures.

July 12, 2026

Israel Bar Association Conference: Taxation and Real Estate – The Fine Line Between Private and Business Transactions

Adv. Maya Carmi Lubartovski, a partner and head of the firm's real estate taxation practice, will speak at the Israel Bar Association (Tel Aviv District) conference, Taxation and Real Estate – The Fine Line Between Private and Business Real Estate Transactions. Her session will address development transactions in real estate, with a focus on how different transaction structures affect tax outcomes, including capital gains tax and purchase tax implications in combination and option transactions.

June 21, 2026

ITA Appeals Mehir LeMishtaken Tax Ruling: Implications for Developers

In February 2026, the Haifa District Court’s Appeals Committee ruled that, under particular circumstances, real estate developers’ successful bids in Mehir LeMishtaken tenders and their entry into lease agreements with the Israel Land Authority do not constitute the “purchase of a right in real estate” subject to purchase tax.

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