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חוק מיסוי מקרקעין (שבח ורכישה) (תיקון מס' 103), התשפ"ג–2023

Private member's bill · Published 13 Jul 2023

  1. 1Tabled
  2. 2Reading 16 Jun 2023
  3. 3Committee
  4. 4Readings 2-311 Jul 2023
  5. 5Published13 Jul 2023

How it affects you

A parent buying a home for a child who lost one or both parents will pay purchase tax at single-home rates. The rule applies to purchases or sales made from the law’s commencement onward.

Who gains

  • Parents of orphaned children A home bought for the child is taxed at single-home rates
  • Parents of orphaned children The orphaned child is excluded from the family unit for capital-gains tax

Who pays

The text names no one who pays directly.

Under the table

We found nothing under the table.

    How they voted

    Whole Knesset
    Whole Knesset, Total 120
    VoteCount
    For12
    Against0
    Abstained0
    Did not vote108

    Coalition

    2 for

    Coalition

    2 for

    Opposition

    2 for

    Opposition

    Opposition

    Coalition

    Opposition

    Coalition

    Opposition

    Opposition

    Coalition

    Who was in the room

    ועדת הכספים

    2 committee meetings on this law

    Invited most often

    • רשות המסים3
    • רשות המיסים3
    • משרד האוצר1
    • משרד המשפטים1
    2 committee meetings
    • 26 Mar 2023ועדת הכספים10 invited
    • 13 Jun 2023ועדת הכספים12 invited

    Initiated by