Partie commune rattachée : à qui les droits à construire ?

Israel's condominium is a unique legal creature. On one hand — absolute ownership of your apartment. On the other — partnership in the 'common property': everything not defined as an apartment (the land, roofs, external walls, stairs and elevators). Where land values only rise, smart use of idle areas — roofs, neglected yards — is a clear economic interest. Detaching a common area and attaching it to a specific apartment shifts the building's balance of rights. It is not declaratory; it is a first-order proprietary, planning and tax event, demanding a sharp legal strategy.

One of the most common mistakes — tripping developers and owners alike — is conflating the attachment of an area (say, the roof) with the legal right to build on it. Israel's courts, from the Galman rule through the Streicher case, drew a clear boundary:

• Physical attachment: an exclusive right of use in the area, excluding the other residents — a move executed against the common property.
• Building rights (building percentages): the development potential embedded in the land — an economic asset in shared ownership. Attaching the roof does NOT transfer the building rights! For those to pass, the neighbors must waive them expressly, contractually and unambiguously.

• 100% consent (the base rule): for any removal of common area not defined as an extension of an existing apartment — e.g., attaching a parking spot or a standalone garden.
• 75% consent: the 'bypass route' (section 71B) for extending an existing apartment — 75% of the residents holding 66.6% of the common property.
• 60% consent: the most significant relief, reserved for an extension whose sole purpose is a protected space (mamad).

• A precise legal agreement: defining the attached area, the allocation of building rights, the consideration mechanism and future maintenance.
• A survey plan and planning approvals: working with a surveyor toward local-committee approval, verifying no harm to the building's systems.
• Mandatory tax reporting: reporting to the land-taxation authority within 30 days and clearing appreciation tax, purchase tax and betterment levy (exemption or payment).
• Amending the condominium order: filing the full case with the registrar — the right crystallizes only on registration; WhatsApp consents and oral promises are worth very little in court.

Attaching common property is a land transaction in every respect. Without smart tax planning, your project's profitability can erode entirely.

Many offer the neighbors: 'give me the roof and its building rights, and I'll build you an elevator and renovate the lobby.' The tax authorities see two intersecting transactions (a barter). The financial meaning: the building resident is exposed to 6% purchase tax on the roof's value, and the neighbors may face full appreciation tax on the betterment they received. Early legal planning prevents classification as an artificial transaction and protects the profit.