Ownership of assets

Regulations: Articles 7 and 8 Wealth Tax Law

Since the Wealth Tax is a strictly individual tax and there is no joint taxation or accumulation of assets of spouses and minor children, it is necessary to define the criteria for attributing and imputing assets to the taxpayer. In this regard, the Tax Law establishes the following rules:

1. General criteria and rules of ownership in case of marriage
2. Special cases of property ownership