File a notice of representative settler or beneficiary - form 144
If a trust doesn’t have an Israeli trustee, you can select a representative settler or beneficiary and inform the Tax Authority.
Attach the notification to the annual trust report in the first tax year that the representative settler or beneficiary were selected, under section 75H1.
The representative settler or beneficiary needs to:
- complete the notification form 144
- sign it
- attach it to the annual trust report under section 131 of the ordinance
- submit it in person to the relevant assessing officer at the Tax Authority
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.
Israel Tax Authority
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