Advance directives in Israel – what you can decide in advance, and how it fits with a lasting power of attorney

Lasting POA · November 4, 2026 · 9 min read

The short answer

Advance directives (hanchayot mukdamot) are instructions a person writes today, while still able to understand the matter, about decisions that will be made for them in the future – where they will live, how they will be cared for, who will be consulted and how their money will be managed. Israeli law recognises three main documents: advance directives inside a lasting power of attorney (yipui ko'ach mitmashekh), which bind the attorney-in-fact (sections 32M(b) and 32LA of the Legal Capacity and Guardianship Law, 5722-1962); advance directives for the appointment of a guardian (apotropos), for a person who prefers that a court appoint a guardian if the need arises (section 35A); and a statement of wishes (mismakh havaat ratzon), in which a parent or relative who already serves as an adult's guardian names who should replace them (section 64A).

Directives in a lasting power of attorney are binding, but not absolutely: the Law sets out when the attorney-in-fact is released from them and when they must not be followed (section 32LA(c)–(d)). Directives under the Dying Patient Law, 5766-2005 are a separate track and are not part of the power of attorney (sections 32F(b)(5) and 32LC).

English speakers may know the term “living will”. Israeli advance directives are not the same instrument: they sit inside the Israeli documents described below, and end-of-life directives for a dying patient follow their own statute. How a document made abroad is treated is checked in coordination with your advisers abroad.

1. The three documents side by side

The Administrator General (Apotropos Klali) publishes a form for each document: Form A – lasting power of attorney; Form B – advance directives for guardians; Form C – statement of wishes.

2. What directives can cover

Directives apply to the matters included in the power of attorney (section 32LA(a)) – personal matters, property matters, or both (section 32B(b)). Under section 32A, “personal matters” include a person's welfare, daily needs, place of residence, health and physical, mental and social matters. Within that framework, directives may deal, for example, with:

• Living arrangements – where the principal prefers to live, and in what circumstances another setting would be considered.
• Care and routine – preferences on personal care, way of life and daily activities.
• Who to consult – which family members or friends are kept informed before significant decisions.
• Communication – how to explain things to the principal and involve them. The Law requires the attorney-in-fact to hear the principal, involve them and give them information in plain language (section 32I(a) and (g)).
• Finances – which accounts are managed and how, and the investment approach. Investment follows the advance directives and, where there are none, the Legal Capacity and Guardianship (Investment of Funds by a Guardian or Attorney) Regulations, 5784-2024.

There is no required format. According to the Administrator General, the online form has a text box for advance directives, and longer text is attached as an annex scanned together with the power of attorney. Where there is no directive on a matter, the attorney-in-fact follows the principal's wishes; if these cannot be ascertained – their earlier wishes, worldview and way of life; and only last – their best interests (section 32I(b)).

Advance directives do not replace the express authorisations the Law requires for certain acts, such as gifts or transactions above certain amounts (section 32F(c)), and do not remove the need for prior approval of acts such as selling a home (section 32F(d)). The details are on the lasting power of attorney and advance directives page.

3. Health and psychiatric matters

A power of attorney for all personal matters also covers health matters unless the principal expressly excludes them (section 32M(c)). A person may also give a medical power of attorney – for health matters only – which can be signed before a physician, social worker, psychologist, registered nurse or a lawyer (section 32O(a)). The Administrator General calls it Form D.

For psychiatric matters the Law sets out a graded scheme:

• Psychiatric examination or treatment in the community, and receiving information about examination, treatment or admission to a psychiatric hospital – a medical power of attorney covers these unless the principal has decided otherwise (section 32O(b)).
• Consent to examination, treatment or admission to a psychiatric hospital, or to discharge – only with express authorisation in the power of attorney (section 32F(c)(2)(a)).
• Such consent despite the principal's objection at the time – only if the power of attorney was also signed before a psychiatrist who explained what the consent means, and the principal expressly authorised it (section 32F(c)(2)(b)–(c)). According to the Administrator General, the psychiatrist signs Annex A, which is attached to the power of attorney. The consent is not valid for an admission longer than 48 hours, or where the principal is able at that time to give informed consent (section 32F(c)(2)(d)).

4. What stays outside: the Dying Patient Law

An attorney-in-fact may not do any act or express any wish under the Dying Patient Law (section 32F(b)(5)), and the provisions on advance directives do not apply to the medical treatment of a dying patient (section 32LC).

The Dying Patient Law has its own track. A person with capacity may give advance medical directives about future medical treatment if they are found to be a dying patient without capacity (section 31 of that Law), or appoint an attorney under that Law (section 37). The directives are valid for five years from signing, unless a shorter period was set, and can be extended (section 34(a)). The Minister of Health establishes a database in which directives and powers of attorney under that Law are registered (section 44).

According to the Administrator General, such directives are made on a dedicated Ministry of Health form and deposited with the Ministry of Health. Medical instructions for situations in which the person is not a “dying patient” – for example after an accident – can be included in the medical part of the lasting power of attorney. “Living will” forms aimed at decisions under the Dying Patient Law are not part of the power of attorney.

5. How binding the directives are

The rule. When a decision covered by a directive arises, the attorney-in-fact acts in accordance with it (section 32LA(b)). A directive open to interpretation is read according to the principal's presumed intent. A directive that cannot be carried out as written may be carried out “approximately” – with changes that do not alter its substance.

When the attorney-in-fact is released. Where carrying it out is impossible even approximately, involves expense the principal cannot afford given their assets and needs, is unlawful, or may cause the principal serious harm (section 32LA(c)).

When it must not be followed. Where the principal understands the matter at the time and wishes to depart from the directive; or, in a substantial personal or medical matter, where the principal objects at the time, even after the attorney-in-fact tried to reach agreement (section 32LA(d)). In these cases the attorney-in-fact acts as if no directive had been given (section 32LA(e)) and may apply to the court for directions (section 32LA(f)).

Earlier wishes versus present wishes. The principal may expressly provide that the attorney-in-fact should prefer their earlier wishes, as expressed in the directives, over the wishes they express once they can no longer understand the matter (section 32I(d)). Even then, in a substantial personal or medical matter, the attorney-in-fact will not act against the principal's wishes if they object at the time or close to it (section 32I(e)).

Directives also carry weight in the approval process: the Administrator General refers to the court an application to approve an act that contradicts deposited advance directives (section 74A(d)).

6. A guardian instead of an attorney-in-fact: section 35A and the statement of wishes

Some people prefer not to appoint an attorney-in-fact, and to leave any appointment to the court. Section 35A allows an adult with capacity to name who they ask to be appointed as their guardian, and to set out their wishes on decisions to be made for them – even without naming anyone. According to the Administrator General, this is also the route for a person who has no one they can or wish to appoint as attorney-in-fact.

If the court finds that a guardian should be appointed, it appoints the person named and instructs them to act according to the directives, unless the exceptions in section 32LA(c)–(d) apply or the appointment or the directives would cause the person real harm (section 35A(d)). The guardian acts according to the directives, subject to the same rules (section 67F(b)(1)). The provisions on making, signing, deposit and revocation of a lasting power of attorney also apply (section 35A(e)).

A statement of wishes serves a different situation: a parent or relative who already serves as an adult's guardian and wants to say who should be appointed in their place if they can no longer care for their relative, and to give directions (section 64A(b)–(c)). For the period after their death, the name is given in a will (section 64A(a)). The court hears the relative, takes their wishes into account and considers whether the appointment is consistent with their welfare (section 64A(e)–(f)). More on this in Turning 18: guardianship, supported decision-making or a lasting POA.

7. Changing and revoking

Advance directives remain valid until revoked by the person who gave them (section 32LB), in the way a lasting power of attorney is revoked: written notice to the attorney-in-fact and written notice to the Administrator General (section 32KC(a)–(b)). The principal may expressly provide that the power of attorney stays in force even if they ask to revoke it once they no longer have capacity; revocation is then only through the court (section 32KC(d)).

Two situations should be distinguished. An annex of directives is optional: it can be added to a power of attorney that has already been deposited, and it can be changed, without changing the attorneys-in-fact or the entry-into-force mechanism. Changing the directives in the power of attorney itself, by contrast, requires a new lasting power of attorney to be drafted and deposited. Where several powers of attorney were deposited for the same matters, the latest one governs (section 32Q(c)).

8. Signing and deposit

The principal signs before a lawyer who has completed the Administrator General's training and has no personal interest in the power of attorney (section 32N(a)) – according to the Administrator General, in person. The lawyer explains, in plain language and without the attorney-in-fact present, the alternatives – including advance directives for appointing a guardian – and what the power of attorney can include, among them advance directives (sections 32M(d) and 32N(c)). The power of attorney is deposited with the Administrator General, and deposit is a condition for its entry into force (section 32Q(a)).

A principal who lives abroad may sign there, in person, before an Israeli lawyer who has completed the training. See a lasting power of attorney when the children live abroad and families in Israel and abroad. Recognition of an Israeli document in another country is checked in coordination with your advisers abroad.

Frequently asked questions

Can I give advance directives without a lasting power of attorney?

Yes. An adult with capacity may give advance directives for the appointment of a guardian, which apply if the court finds that a guardian should be appointed (section 35A of the Legal Capacity and Guardianship Law, 5722-1962). Medical directives under the Dying Patient Law, 5766-2005 are made in a separate document in any case.

Must the attorney-in-fact follow the advance directives?

As a rule, yes (section 32LA(b)). The attorney-in-fact is released where carrying out a directive is impossible, unlawful, beyond the principal's means or may cause serious harm (section 32LA(c)), and must not follow it where the principal, understanding the matter, wishes to depart from it, or objects at the time in a substantial personal or medical matter (section 32LA(d)). In case of difficulty they may apply to the court (section 32LA(f)).

Can a power of attorney include end-of-life instructions?

Not for the situation of a “dying patient”. Those are not part of the power of attorney (sections 32F(b)(5) and 32LC) and, according to the Administrator General, are made on a dedicated Ministry of Health form. Medical instructions for other situations can be included in the lasting power of attorney.

What is the difference between directives for a guardian and a statement of wishes?

Directives under section 35A are given by a person about themselves – who should be their guardian and how that guardian should act. A statement of wishes under section 64A is made by someone who already serves as guardian of an adult relative, to name who should replace them. See Turning 18: guardianship, supported decision-making or a lasting POA.

Can the attorney-in-fact consent to psychiatric hospitalisation?

Only if the principal expressly authorised it (section 32F(c)(2)(a)). Consent despite the principal's objection also requires signing before a psychiatrist who explained what it means, and is not valid for an admission longer than 48 hours (section 32F(c)(2)(b)–(d)).

How are directives changed after deposit?

Two situations should be distinguished. An annex of directives is optional, and it can be added to a deposited power of attorney or changed. Changing the directives in the power of attorney itself requires a new lasting power of attorney to be drafted and deposited, and the latest one deposited for the same matters governs (section 32Q(c)). Revocation is by written notice (sections 32LB and 32KC).

The above is general information on Israeli law only, current as of the date of publication, and does not constitute legal advice or a substitute for advice on your specific circumstances. Consult a lawyer before acting.

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