{"id":41281,"date":"2026-11-10T00:30:15","date_gmt":"2026-11-10T00:30:15","guid":{"rendered":"https:\/\/menoralaw.com\/hozeh-skhirut-lemashkia-zar\/"},"modified":"2026-11-10T00:30:18","modified_gmt":"2026-11-10T00:30:18","slug":"hozeh-skhirut-lemashkia-zar","status":"publish","type":"post","link":"https:\/\/menoralaw.com\/ja\/hozeh-skhirut-lemashkia-zar\/","title":{"rendered":"Rental Agreements for Foreign Investors in Israel"},"content":{"rendered":"<\/p>\n<p>If you own an apartment in Israel and live abroad, your lease is the main tool that protects your income and your property. A good Israeli residential lease is written, signed by both sides, contains the particulars the law requires, and fits within the Fair Rental Law\u2019s limits on deposits, repairs and charges. It should also be built for an owner who is not in the country: a local contact, clear notice rules, a documented handover, and a plan for rent collection and tax. Below, we walk through how to do that, in plain language.<\/p>\n<div data-blg-cta=\"after_tldr\" data-blg-cta-layout=\"banner\" style=\"margin:28px 0;font-family:-apple-system, BlinkMacSystemFont, &apos;Segoe UI&apos;, Roboto, Helvetica, Arial, sans-serif\">\n<div style=\"border-radius:26px;padding:min(22px,3.2vw);background:radial-gradient(circle at 100% 0%,#f1e7e1 0 150px,rgba(255,255,255,0) 151px),radial-gradient(circle at 0% 100%,#f1e7e1 0 130px,rgba(255,255,255,0) 131px),linear-gradient(180deg,#f6efeb 0%,#faf7f5 100%)\">\n<div style=\"background:#ffffff;border-radius:18px;overflow:hidden\">\n<div style=\"padding:34px 30px;text-align:center\">\n<div style=\"margin:0 0 18px\"><span style=\"display:inline-block;max-width:100%;border-radius:999px;padding:6px 13px;font-size:12px;font-weight:800;letter-spacing:0.1em;text-transform:uppercase;line-height:1.3;background:#B37957;color:#ffffff\">\u30e1\u30ce\u30e9\u6cd5<\/span><\/div>\n<div style=\"font-size:26px;font-weight:800;line-height:1.2;letter-spacing:-0.01em;color:#1f2937;margin:0\">Navigate Israeli Rental Law With Confidence<\/div>\n<div style=\"width:56px;height:6px;border-radius:3px;background:#B37957;margin:12px 0 14px;margin-left:auto;margin-right:auto\"><\/div>\n<div style=\"font-size:15px;line-height:1.55;color:#64748b;margin:0 0 24px;max-width:44em;margin-left:auto;margin-right:auto\">Menora Law helps international clients navigate Israeli law, including property matters, with tailored guidance for complex situations.<\/div>\n<p><a href=\"https:\/\/menoralaw.com\/ja\/\" style=\"display:inline-flex;align-items:center;gap:9px;border-radius:10px;font-weight:700;font-size:15px;text-decoration:none;padding:13px 22px 13px 26px;background:#B37957;color:#ffffff\">Explore Israeli legal services<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"tldr\" tabindex=\"-1\">TL;DR<\/h2>\n<ul>\n<li>Israeli residential leases are governed mainly by the Rental and Borrowing Law of 1971, as amended in 2017 by the Fair Rental Law. A model contract does not replace checking it against that law.<\/li>\n<li>A residential lease must be in writing, signed by both parties, with a signed copy to each, and must include the particulars listed in the law.<\/li>\n<li>Security is capped: a cash deposit or bank guarantee cannot exceed the lower of three months\u2019 rent or one-third of the total rent for the lease term.<\/li>\n<li>Overseas owners need extra clauses: who handles repairs, how notices are delivered, who is authorized to act for you, and how rent reaches you.<\/li>\n<li>Rental income from an Israeli property is taxable in Israel, and there are several tax tracks. Choose yours with an Israeli tax adviser before the first payment arrives.<\/li>\n<\/ul>\n<h2 id=\"which-israeli-laws-apply-to-your-lease\" tabindex=\"-1\">Which Israeli laws apply to your lease<\/h2>\n<p>A residential lease in Israel sits under the Rental and Borrowing Law, 5731-1971. In 2017 the law was amended to add what is commonly called the Fair Rental Law, a chapter of protections for residential tenants. It sets rules on the contract\u2019s form, security, repairs and which charges can be passed to a tenant. You can read the current text of the residential section in a <a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">consolidated English version of the Rental and Borrowing Law<\/a>.<\/p>\n<p>Two points matter to a foreign investor right away.<\/p>\n<p>First, being a foreign owner does not change which rules apply. The lease concerns an apartment in Israel, so Israeli law governs it, and Israeli courts are where a dispute would be heard. Drafting the agreement under another country\u2019s template is the most common mistake we see foreign owners make. It leads to clauses that Israeli law will not enforce, or that conflict with the tenant protections above.<\/p>\n<p>Second, the protections are written for tenants, and many of them cannot be contracted away. A lease that tries to push the landlord\u2019s statutory duties onto the tenant may leave you worse off than a short, clean agreement that follows the law.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/menoralaw.com\/wp-content\/uploads\/2026\/11\/1794106883367_Which-Israeli-laws-apply-to-your-lease.jpeg\" alt=\"Which Israeli laws apply to your lease\" title=\"\"><\/p>\n<h2 id=\"what-the-lease-must-contain\" tabindex=\"-1\">What the lease must contain<\/h2>\n<p>The law requires a residential lease to be written and signed by both parties, with a signed copy delivered to each. It must also include the particulars listed in the law\u2019s Second Schedule, according to the <a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">text of the residential rental provisions<\/a>.<\/p>\n<p>In practice, those particulars cover the basics any careful owner would want anyway:<\/p>\n<ol>\n<li><strong>The apartment\u2019s address and a description of it<\/strong>, including furniture, fixtures and any shared property that comes with it.<\/li>\n<li><strong>Full details of both parties<\/strong>, so you know exactly who the tenant is and the tenant knows who the landlord is.<\/li>\n<li><strong>The lease period<\/strong>, with start and end dates.<\/li>\n<li><strong>The rent amount and payment details<\/strong>: how much, in what currency, by what method and on what day of the month.<\/li>\n<li><strong>Who pays municipal property tax (arnona) and utilities<\/strong>, and in whose name each account is held.<\/li>\n<li><strong>Known defects<\/strong> at the time of signing.<\/li>\n<li><strong>Any additional items set by regulation.<\/strong><\/li>\n<\/ol>\n<p>The schedule is the minimum. For an overseas owner, we recommend adding the items in the next sections. They are not required by law, but they are what turns a standard form into one that works when you are thousands of miles away.<\/p>\n<h3 id=\"a-written-lease-is-a-protection-for-you\" tabindex=\"-1\">A written lease is a protection for you<\/h3>\n<p>An oral lease can still be binding in Israel, but that is not a comfortable position for a landlord. If a dispute reaches court, you want a dated, signed document that records the rent, the property\u2019s condition and the agreed rules. When the owner is overseas, a clear paper trail is often the only thing you can rely on.<\/p>\n<h2 id=\"rent-deposits-and-guarantees\" tabindex=\"-1\">Rent, deposits and guarantees<\/h2>\n<p>How you secure the lease is where owners often overreach. The Fair Rental Law caps security that involves an actual outlay by the tenant, such as a cash deposit or a bank guarantee. It cannot exceed the lower of three months\u2019 rent or one-third of the total rent for the lease period. The same law says this security may be realized only for specified debts or for failure to vacate, and generally must be returned by the later of 60 days after possession is returned or the settlement of any debt (<a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Rental and Borrowing Law, residential section<\/a>).<\/p>\n<p>A quick example of the cap. Take rent of \u20aa6,000 a month on a 12-month lease. Three months\u2019 rent is \u20aa18,000. One-third of the total rent of \u20aa72,000 is \u20aa24,000. The lower figure is \u20aa18,000, so that is the most you can require as a cash deposit or bank guarantee.<\/p>\n<p>A few practical points follow:<\/p>\n<ul>\n<li><strong>Write down exactly what the security covers.<\/strong> Unpaid rent, unpaid utility or tax charges that the tenant agreed to bear, and failure to vacate on time are the usual items. Do not list anything beyond what the law allows.<\/li>\n<li><strong>Plan the return.<\/strong> Put the return deadline in the lease and diarize it. A late return is an avoidable dispute, and you may not be near a phone when it happens.<\/li>\n<li><strong>Consider additional security that the cap does not treat the same way.<\/strong> Security that does not involve an immediate outlay, such as guarantors or a promissory note, is handled differently from a cash deposit. Because the rules around these items are detailed, have an Israeli lawyer draft them rather than copying wording from a form.<\/li>\n<\/ul>\n<h2 id=\"who-pays-what-arnona-utilities-and-building-costs\" tabindex=\"-1\">Who pays what: arnona, utilities and building costs<\/h2>\n<p>The law is specific about which ongoing charges a tenant normally bears. These include the rent itself, occupier taxes such as arnona, consumption services such as water, electricity, gas and heating, and ordinary condominium-management payments. A tenant should not be charged directly for building insurance, for improvements to permanent systems, or for a brokerage fee that the landlord owes to a broker working for the landlord (<a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">residential rental provisions<\/a>).<\/p>\n<p>For a foreign owner, the clean approach is to list each account in the lease: electricity, water, gas, arnona and the building committee (va\u2019ad bayit). State who pays each one, and require the tenant to transfer the utility accounts into their own name at move-in and back at move-out. Record the meter readings on the handover day. This one habit prevents a large share of the disputes we see, because unpaid bills left in an owner\u2019s name tend to surface months later.<\/p>\n<h2 id=\"repairs-and-the-landlords-obligations\" tabindex=\"-1\">Repairs and the landlord\u2019s obligations<\/h2>\n<p>The apartment must be fit to live in. Under the law, the landlord must repair defects that are not minor and not caused by the tenant\u2019s unreasonable use. The repair must be completed within 30 days of a demand, or within three days for urgent defects (<a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">residential rental provisions<\/a>). If the landlord does not act in time, the tenant may carry out the repair and recover reasonable costs, or reduce the rent proportionally, as the <a href=\"https:\/\/www.kolzchut.org.il\/he\/%D7%AA%D7%99%D7%A7%D7%95%D7%9F_%D7%9C%D7%99%D7%A7%D7%95%D7%99%D7%99%D7%9D_%D7%91%D7%93%D7%99%D7%A8%D7%94_%D7%9E%D7%95%D7%A9%D7%9B%D7%A8%D7%AA\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Kol Zchut rights portal explains<\/a>.<\/p>\n<p>When you live abroad, a three-day deadline is the part that deserves attention. A burst pipe on a Friday afternoon will not wait for a call across time zones. Build the answer into the lease and your setup:<\/p>\n<ul>\n<li>Name a <strong>local representative<\/strong>, whether a property manager, a trusted relative or your lawyer\u2019s office, and put the contact details in the lease.<\/li>\n<li>Set a <strong>spending limit<\/strong> that the representative can approve for urgent repairs without waiting for you.<\/li>\n<li>Provide a <strong>single channel<\/strong> for defect reports, such as one WhatsApp number or one email address, and say that reports through that channel count as notice.<\/li>\n<li>Keep <strong>photos and invoices<\/strong> for every repair. They are your evidence if the tenant later claims a defect was never handled.<\/li>\n<\/ul>\n<h2 id=\"duration-renewal-and-ending-the-lease\" tabindex=\"-1\">Duration, renewal and ending the lease<\/h2>\n<p>Most Israeli residential leases run for a year, often with an option to extend. A foreign investor should decide up front what kind of tenancy fits the plan for the property.<\/p>\n<ul>\n<li><strong>A fixed one-year lease with a written renewal option<\/strong> is the standard choice. Spell out how the tenant exercises the option, by when, and what happens to the rent if the option is used. A rent increase formula agreed in advance, such as a fixed percentage or a link to the consumer price index, is clearer than a vague promise to talk later.<\/li>\n<li><strong>A longer lease<\/strong> gives stability if you want to avoid vacancy and turnover, but it ties your hands if you plan to sell or move in family.<\/li>\n<li><strong>Early termination.<\/strong> If you want the tenant to be able to leave early, say how much notice is required and whether any payment applies. If you want to be able to end the lease early, for example for a sale, you must say so in the lease and the conditions must be reasonable. Terms that give one side an open-ended exit tend to cause friction.<\/li>\n<\/ul>\n<p>Document the property\u2019s condition at move-in and again at move-out, with dated photographs and a short signed checklist. When the lease ends, set the date and place for returning keys, and tie the deposit return to that handover.<\/p>\n<h2 id=\"verifying-a-tenant-from-abroad\" tabindex=\"-1\">Verifying a tenant from abroad<\/h2>\n<p>The law does not tell you how to pick a tenant, so this is where your judgment matters most. The principle is simple: collect information before you sign, not after problems start.<\/p>\n<p>What a careful overseas owner usually gathers:<\/p>\n<ul>\n<li><strong>Identity.<\/strong> A copy of the tenant\u2019s Israeli ID card (teudat zehut) or passport, checked against the person who will actually live in the property. Have someone meet them in person or on video.<\/li>\n<li><strong>Income evidence.<\/strong> Recent payslips or bank statements, and an employer reference when possible.<\/li>\n<li><strong>Rental history.<\/strong> A reference from a previous landlord, preferably one you can reach.<\/li>\n<li><strong>Guarantors.<\/strong> If the tenant\u2019s income looks thin, a guarantor with their own documented income can add comfort. The terms should be written by an Israeli lawyer, because guarantee wording is technical.<\/li>\n<li><strong>The number and identity of occupants<\/strong>, so the lease covers everyone who will live there.<\/li>\n<\/ul>\n<p>If you use an agent, remember the law\u2019s rule that a tenant should not be charged for brokerage owed by the landlord to the landlord\u2019s own broker. Agree on the agent\u2019s fee and who pays it before the tenant is introduced.<\/p>\n<h2 id=\"signing-the-lease-when-you-are-overseas\" tabindex=\"-1\">Signing the lease when you are overseas<\/h2>\n<p>You do not have to fly to Israel to sign. There are three common ways to do it, and each needs some care.<\/p>\n<ol>\n<li><strong>Sign in person abroad and ship the originals.<\/strong> The simplest approach, though couriered documents add days to the process.<\/li>\n<li><strong>Sign through a representative.<\/strong> If someone else will sign for you, they need a proper written power of attorney that covers leasing. A power of attorney executed abroad usually has to be formally authenticated to be accepted in Israel. Ask your Israeli lawyer exactly what is required before you sign, because an unauthenticated power of attorney can derail the plan.<\/li>\n<li><strong>Sign remotely with your lawyer coordinating.<\/strong> A lawyer in Israel prepares the lease, you review it by video call, and the signed pages are exchanged in a way that leaves each party with a signed copy, as the law requires.<\/li>\n<\/ol>\n<p>In all three cases, check that the final signed version matches the version you approved, and keep a complete scanned copy in a shared folder that your representative can open.<\/p>\n<h2 id=\"rental-income-and-israeli-tax\" tabindex=\"-1\">Rental income and Israeli tax<\/h2>\n<p>Rent from an Israeli apartment is Israeli-source income, so you should plan for it before the first payment. Israel offers several tax tracks for residential landlords, and the right one depends on how much rent you receive, your other income and whether you hold other rental properties. One of them is an exemption for modest residential rent, which depends on the monthly rent level, as the <a href=\"https:\/\/www.kolzchut.org.il\/he\/%D7%A4%D7%98%D7%95%D7%A8_%D7%9E%D7%9E%D7%A1_%D7%A2%D7%9C_%D7%94%D7%9B%D7%A0%D7%A1%D7%94_%D7%9E%D7%94%D7%A9%D7%9B%D7%A8%D7%AA_%D7%93%D7%99%D7%A8%D7%94_%D7%9C%D7%9E%D7%92%D7%95%D7%A8%D7%99%D7%9D\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Kol Zchut explanation of the rent exemption<\/a> describes. Other tracks tax the rent at a flat rate or at ordinary rates after deductions.<\/p>\n<p>Whether the exemption or a particular track is open to you as an owner who lives abroad, and whether a tax return is needed even when no tax is due, are questions to settle with an Israeli tax adviser. Thresholds and conditions change, so rely on the current figures from the Israel Tax Authority and your adviser, not on a number you saw in an older guide.<\/p>\n<p>Two habits that help overseas owners:<\/p>\n<ul>\n<li><strong>Decide the tax track before you sign<\/strong>, so the rent figure in the lease reflects what you actually expect to keep.<\/li>\n<li><strong>Keep a clean record of rent received<\/strong>, including the payment method and date. If rent goes to an Israeli bank account, the records are easier to produce for a return.<\/li>\n<\/ul>\n<p>If you also own the property through a company, or you inherited it, the tax picture can be different again. That is a good moment to speak with a lawyer who sees the whole structure.<\/p>\n<h2 id=\"a-practical-checklist-before-you-sign\" tabindex=\"-1\">A practical checklist before you sign<\/h2>\n<p>Use this as a final review before the lease goes to the tenant.<\/p>\n<ol>\n<li>The lease is written in a language both parties understand, and a translation is attached if either side needs one.<\/li>\n<li>Every required particular from the law is included, including known defects.<\/li>\n<li>The security amount is within the statutory cap and the return date is written in.<\/li>\n<li>Utilities, arnona and building charges are allocated clearly, and the account transfer is scheduled.<\/li>\n<li>A local representative, a spending limit and a notice channel are named.<\/li>\n<li>A signed handover checklist with dated photos and meter readings is attached.<\/li>\n<li>The renewal and termination terms are specific, including how notice is delivered.<\/li>\n<li>Your tax track is chosen, and your rent-collection method is in place.<\/li>\n<li>Each party has a signed copy.<\/li>\n<\/ol>\n<h2 id=\"our-perspective\" tabindex=\"-1\">Our perspective<\/h2>\n<blockquote>\n<p>Most of the problems we see with foreign-owned rental apartments in Israel do not come from bad tenants. They come from a lease that was copied from a template, signed in a hurry, and never adapted to an owner who lives far away.<\/p>\n<p>The Fair Rental Law gives tenants real protections, and it also gives landlords a clear framework. When the lease respects that framework, it becomes easier to enforce, easier to explain to a tenant, and easier to defend if something goes wrong. That is why we draft every residential lease under Israeli law, for the Israeli reality, and with the owner\u2019s distance in mind.<\/p>\n<p>Because we work with international clients every day, we build for the things that matter when you are overseas: fast communication, a named local contact, a clear process for urgent repairs, and remote signing that follows Israeli formalities. We also look at the lease alongside the rest of your Israeli picture, whether that is the purchase contract, a company that holds the property, or an inherited apartment. Our aim is simple: a lease that protects your income and your property, and that you can manage from wherever you are.<\/p>\n<p><em>\u30e1\u30ce\u30e9\u6cd5<\/em><\/p>\n<\/blockquote>\n<h2 id=\"how-menora-law-can-help\" tabindex=\"-1\">How Menora Law can help<\/h2>\n<p>Menora Law is an Israeli law practice that serves international clients, including owners who need to manage property in Israel from overseas. We prepare residential real estate contracts, advise on real estate transactions, and represent clients remotely or through on-site consultations abroad, so you do not need to travel to Israel to get it done. If you are buying, renting out or inheriting an apartment, you can reach us through <a href=\"https:\/\/menoralaw.com\/ja\/\" target=\"_blank\" rel=\"noopener\">Menora Law\u2019s website<\/a>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/menoralaw.com\/wp-content\/uploads\/2026\/07\/1779413311271_menoralaw.jpg\" alt=\"\u30e1\u30ce\u30e9\u6cd5\" title=\"\"><\/p>\n<p>Send us the draft lease or describe the property and your plans, and we will tell you what to adjust under Israeli law. Call today or contact us through the site to get started.<\/p>\n<h2 id=\"faq\" tabindex=\"-1\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h3 id=\"does-a-lease-for-a-foreign-investor-have-to-be-in-writing\" tabindex=\"-1\">Does a lease for a foreign investor have to be in writing?<\/h3>\n<p>For a residential lease, yes. The law requires a written contract, signed by both parties, with a signed copy delivered to each, and it must include the particulars set out in the law. An oral agreement can still be binding, but it leaves you with very little proof of the terms if a dispute arises (<a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">residential rental provisions<\/a>).<\/p>\n<h3 id=\"how-much-deposit-can-i-ask-for\" tabindex=\"-1\">How much deposit can I ask for?<\/h3>\n<p>A cash deposit or bank guarantee cannot exceed the lower of three months\u2019 rent or one-third of the total rent for the lease period. The security can be used only for the debts the law allows, or if the tenant fails to vacate. It generally must be returned by the later of 60 days after possession is returned or the settlement of any debt (<a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">residential rental provisions<\/a>).<\/p>\n<h3 id=\"can-i-manage-the-apartment-from-abroad\" tabindex=\"-1\">Can I manage the apartment from abroad?<\/h3>\n<p>Yes, many owners do. The key is to name a local representative in the lease, set a spending limit for urgent repairs and agree on one channel for notices. The law gives a landlord three days to fix urgent defects, so someone in Israel must be able to act quickly.<\/p>\n<h3 id=\"who-pays-arnona-and-utilities\" tabindex=\"-1\">Who pays arnona and utilities?<\/h3>\n<p>The tenant normally pays arnona and consumption charges such as water, electricity and gas, along with ordinary building-management payments. The tenant should not be charged for building insurance or improvements to permanent systems. List each account in the lease and record meter readings at handover.<\/p>\n<h3 id=\"will-i-pay-tax-on-my-rental-income-in-israel\" tabindex=\"-1\">Will I pay tax on my rental income in Israel?<\/h3>\n<p>Rent from an Israeli apartment is generally taxable in Israel, though there are several tracks, including an exemption for modest rent. Which one suits you depends on your rent level and your other income, so decide with an Israeli tax adviser before the lease begins.<\/p>\n<h2 id=\"sources\" tabindex=\"-1\">Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/israelilegislation.com\/laws\/rental-and-loan-law-1971\/p-7\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Rental and Borrowing Law 5731-1971, residential section (English text)<\/a><\/li>\n<li><a href=\"https:\/\/www.kolzchut.org.il\/he\/%D7%AA%D7%99%D7%A7%D7%95%D7%9F_%D7%9C%D7%99%D7%A7%D7%95%D7%99%D7%99%D7%9D_%D7%91%D7%93%D7%99%D7%A8%D7%94_%D7%9E%D7%95%D7%A9%D7%9B%D7%A8%D7%AA\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Kol Zchut: repairing defects in a rented apartment<\/a><\/li>\n<li><a href=\"https:\/\/www.kolzchut.org.il\/he\/%D7%A4%D7%98%D7%95%D7%A8_%D7%9E%D7%9E%D7%A1_%D7%A2%D7%9C_%D7%94%D7%9B%D7%A0%D7%A1%D7%94_%D7%9E%D7%94%D7%A9%D7%9B%D7%A8%D7%AA_%D7%93%D7%99%D7%A8%D7%94_%D7%9C%D7%9E%D7%92%D7%95%D7%A8%D7%99%D7%9D\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Kol Zchut: tax exemption on residential rental income<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>How a foreign investor should structure a residential lease in Israel: required terms, deposits, repairs, notice, tenant checks, and remote 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