Insights & News / Maya Carmi Lubartovski

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.

Advs. Harel Perlmutter and Maya Carmi Lubartovski from our firm participated in the  Tax Conference of the Israel Bar Association (Southern District). The conference covered various aspects of taxation, including real estate tax, income tax, and VAT. Harel and Maya participated in a panel on Trust Taxation, discussing the practical application of trust taxation (income tax and real estate tax) and how it is actually carried out in practice

The Ministry of Finance intends to extend the purchase tax for investors, currently set at 8%, as part of the Arrangements Law for 2025, which has led to strong opposition from contractors. Attorney Maya Carmi from our firm was interviewed by Yedioth Ahronoth and stated, among other things, that the purpose of freezing the tax rate is to disincentivize investors from purchasing apartments, thereby increasing the supply of available apartments and reducing prices, which would allow young couples and people from lower socio-economic backgrounds to buy homes.

Maya Carmi Lubartovsky, head of our firm’s real estate taxation practice , participated in another episode of the ACC Podcast Series in collaboration with The new episode covers tax aspects of cash transactions, combination transactions, construction services transactions, the tax advantages and disadvantages of different transaction structures, etcetera.

As an expert in the field of real estate taxation, Adv. Maya Carmi from our firm, is a guest on the ACC podcast series, providing clarity on all aspects related to real estate taxation. The first two podcasts which were uploaded yesterday, focus on capital gains tax and purchase tax.

No takebacks, receiving nothing in return, and a cooling-off period—gifting an apartment to a relative offers significant tax advantages. However, it is crucial to fully understand the consequences of this move for both the giver and the recipient of the gift.

Maya Carmi Lubartovski, the head of our firm's real estate taxation practice, was interviewed by Bizportal about the Israel Tax Authority's planned updates in the real estate taxation field. Among other things, she discussed the consequences of higher purchase tax rates for second apartments and giving apartments as a gift.