They can be ! In a case decided by Kfar Saba Family Court some years ago, involving a couple who had been married for many years, it was specifically mentioned that tax credits given to a couple are joint property, so long as partnership in property still exists. It does not matter for what reason the tax credit is given. Furthermore, it was held that if a tax credit is received after they split up – and their property partnership between them has ended – the tax credit or refund is still marital property if it relates to the period when they were still partners in property ownership. Accordingly, each party would be entitled to an equal share of the tax fund. Regarding tax refunds related to the period after partnership in property ended, these are not joint, even if the parties remain officially married, though separated, and remain the property of the particular individual.