Heirs of apartment owners in demolition-reconstruction projects and TAMA 38 will not automatically be entitled to tax benefits that were due to the deceased due to their age, according to the Tax Authority. The new guideline focuses on eligibility for tax benefits based on the identity of the rights holders on the day of sale, rather than according to the original agreement. If the senior dies before the day of sale, their heirs will enjoy their personal tax benefits, but not the special benefits that would have been due to the deceased. For example, if the senior was entitled to two small apartments, their heirs will be able to receive them, but the eligibility for tax benefits will be assessed based on their personal conditions. In the case of a sole heir, they may receive one apartment tax-free, unless they meet the conditions to receive two apartments. Additionally, personal rights such as moving to a nursing home do not pass by inheritance. The new guideline provides important clarification regarding the tax implications of inheriting rights in urban renewal projects and adds to a previous position paper on the sale of apartments received by inheritance.