Opening of a trust income file or a trust vesting file (Form 152)
Every trust or trust vesting by a trustor requires the opening of a file at the tax authority. The file will opened by the trustee or the trustor.
Who can submit the application
The trustee or the trustor
What to attach
- Israeli citizen: photocopy of the ID card of the trustor, the trustee, and the beneficiary
- Foreign citizen: photocopy of the passport of the trustor, the trustee, and the beneficiary
- A group of people: Memorandum of association of the trustor, the trustee, and the beneficiary
The service is provided free of charge
How to apply?
The form must be filled out, signed, and presented in person to the relevant tax assessor.
An appointment must be scheduled at the income tax office you wish to visit. It will not be possible to obtain a meeting without making an appointment.
To schedule an appointment at the income tax office
What happens next
After checking all the documents and the attachments, the applicant will receive a notification concerning the trust number
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.