חוק מיסוי מקרקעין (שבח ורכישה) (תיקון מס' 103), התשפ"ג–2023
כנסת 25
The bill exempts orphaned children (who have lost one parent) from being counted as part of their surviving parent's family unit for real estate purchase tax purposes, so that when buying an apartment for such a child, the lower 'single apartment' tax rate app
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