Israel: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Employee Stock Option Plan

Over the years, a number of mechanisms have taken root in an effort to ensure the retention of employees (of various grades) in business firms.

Israel Commercial

EW

Efraim Weinstein Law Offices

Important Amendments To The Encouragement Of Capital Investments Law

The Encouragement of Capital Investments Law, 57191959- (hereinafter: the "Law") is designed to encourage investment in the Israeli industry and there is a dual purpose for its...

EW

Efraim Weinstein Law Offices

Increased Transfer Pricing Scrutiny Israel ~ Cross Border Financing

In the third week of October, the District Court in Jerusalem released its decision in connection with the – very tax relevant – difference between a "loan" and a "capital note"...

PC

Pearl Cohen Zedek Latzer Baratz

The Accessibility Revolution Is Faltering, Right Now Businesses Need To Be Encouraged To Implement It

Accessibility Revolution Is King, And Businesses Must Now Be Incentivized To Implement.

Israel Real Estate

YA

Yigal Arnon & Co

Temporary Tax Relief Israel: Benefit From Use Of A Company Car

PC

Pearl Cohen Zedek Latzer Baratz

State Guarantee Loans, Self-help Grant And Relief And Other Tax Benefits

YA

Yigal Arnon & Co

Tax Israel ~ Relief & Postponement Deadlines During Covid-19

Israel Coronavirus

PC

Pearl Cohen Zedek Latzer Baratz

Preparations In Connection With The Corona Epidemic - Updating Clients 2020 - Taxes And Unemployment Benefits

YA

Yigal Arnon & Co

Benefits For First Time Residents And Veteran Returning Residents – Preparation For The End Of The Benefits Period

ZS

Ziv Sharon & Co

The Israeli Tax Complications Of LLC's*

ZS

Ziv Sharon & Co

Court Follows The 2017 Position Of The Tax Authorities – Proceeds From Bitcoin Not Tax Exempt

PC

Pearl Cohen Zedek Latzer Baratz

Analysts Evaluate Israel Tax Authority's Plans For A Digital Tax

PC

Pearl Cohen Zedek Latzer Baratz

Israel Approves CRS Regulations On The Exchange Of Financial Information

HF

Herzog Fox & Neeman

Israeli District Court: In An IP/FAR Tax Case The Burden Of Proof Is On The Taxpayer

HF

Herzog Fox & Neeman

Conflict Of Interest And The Data Protection Officer Under The GDPR

Arnon, Tadmor-Levy

A Brief Guide To Litigation In Israel – 2025 | Part II

Israel Litigation

Arnon, Tadmor-Levy

Sanctions Update: June 2, 2025

Israel International

SJ

Steptoe LLP

Quarterly Privacy Law Update | Q2 2025

Worldwide Privacy

Arnon, Tadmor-Levy

Mid-Year Review

FF

Farrell Fritz, P.C.

Employee Options - Capital Compensation Based On Performance And Relocation Of Employees (Hebrew)

A few days ago, the Israel Tax Authority published Income Tax Circular No. 18/2018 on the subject of capital-based compensation based on performance, which was accompanied by publications in the economic press with dramatic headlines.

Israel Employment

YA

Yigal Arnon & Co

Recent Trends In Stock Options Taxation

In recent years we have witnessed a trend of changes regarding terminations payments and stock options taxation, led by the Israeli Tax Authority ("ITA").

ZS

Ziv Sharon & Co

The Mirror Image Of Judgment In The Matter Of Amishvili - Is The Israeli Tax Authority Gamble Right?

In civil appeal 476/17, Amit Amishvili Rafi v. Assessing Officer Tel Aviv 4, the Israeli Supreme Court upheld the ITA's position to classify the taxpayer as an Israeli resident despite staying only 30 days (!) ...

ZS

Ziv Sharon & Co

Tax In Israel - What You Need To Know About Personal Income Tax In Israel (Video)

Tax in Israel - Are you working in Israel? What do you need to know about personal Income Tax in Israel?

DW

Dave Wolf & Co

Israel Steps Up Campaign Against Tax-Evading Airbnb Landlords

Israel Real Estate

DW

Dave Wolf & Co

Tax Benefits For Investors In Public R&D Companies And High Tech Venture Funds 2018

PC

Pearl Cohen Zedek Latzer Baratz

Tax Alert: Cost-Plus Taxpayers? Amend Your Tax Return, Or Else…

PC

Pearl Cohen Zedek Latzer Baratz

The New Partnership Audit Rules – WHAT YOU NEED TO KNOW?

Israel Accounting

PC

Pearl Cohen Zedek Latzer Baratz

The Israeli Tax Authority Issued New Circulars On Transfer Pricing

GK

Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co.

Israeli Hi-Tech Founders Debating: "To Be Or Not To Be An Israeli Company"

GK

Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co.

New Tax Circular 18/2018 Regarding Equity-Based Awards

GK

Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co.

New Israeli Tax Ruling Regarding Israeli Residence Certificates For New Immigrants

DW

Dave Wolf & Co

New Israeli Voluntary Disclosure Program - A Holiday Present From The ITA

DW

Dave Wolf & Co

Limiting The Use Of Cash In Israel

DW

Dave Wolf & Co

New Tax Circular 18/2018 Regarding Equity-Based Awards

Following its approval, the conditions will no longer be in the board's discretion.

GK

Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co.

New Israeli Tax Ruling Regarding Israeli Residence Certificates For New Immigrants

The individual owns a home in Israel and has been spending more time in Israel since 2016, than he had done in previous years.

DW

Dave Wolf & Co

New Israeli Voluntary Disclosure Program - A Holiday Present From The ITA

The new procedure will be in effect until the end of 2019.

DW

Dave Wolf & Co

Limiting The Use Of Cash In Israel

The black economy in Israel leads to a loss of tax revenues estimated at billions of shekels annually.

DW

Dave Wolf & Co

IRS Warns Of Variation Of Form W-8BEN Scam

DW

Dave Wolf & Co

Supreme Court / Deduction Of Expenses Of Employee Option Issuances In A Foreign Corporation By An Israeli Subsidiary

In this proceeding an Israeli subsidiary ("Subsidiary"), wholly owned by an US parent company ("Parent"), served as a research and development center for the Parent.

Israel Commercial

SS

Sharir, Shiv & Co. Law Offices

New Legislation / Regulations Regarding The Taxation Of Employee Options - Definition Of "Involuntary Sale" (Hebrew)

במסגרת תקנות מס הכנסה שפורסמו ביום ה-1 לנובמבר 2017, נקבע כי מכירת אופציות עובדים "שלא מרצו&

SS

Sharir, Shiv & Co. Law Offices

New Income Tax Ordinance Regulations / Employee Options – Involuntary Sale

As part of new Income Tax Ordinance Regulations published on November 1, 2017, it was determined that an "involuntary sale" of employee options granted pursuant to Article 102 of the Income Tax Ordinance ...

SS

Sharir, Shiv & Co. Law Offices

Taxation Of Options Of A Director (Hebrew)

Taxation Of Options Of A Director.

SS

Sharir, Shiv & Co. Law Offices

And / Or Expenses In Respect Of The Granting Of Options Shall Henceforth Be Included In A Cost + Transaction (Hebrew)

SS

Sharir, Shiv & Co. Law Offices

Option Grant Costs under "Cost+" Arrangements

SS

Sharir, Shiv & Co. Law Offices

Tax Benefit For Controlling Shareholders In Public R & D Companies That Will Be Issued In Israel (Hebrew)

SS

Sharir, Shiv & Co. Law Offices

Taxation Of Receipt For Non-Competition Conditions In Work Agreement (Hebrew)

Israel Employment

SS

Sharir, Shiv & Co. Law Offices

Tax Residency Of Foreign Companies - The "Control And Management" Test

GC

Gornitzky & Co.

New Israeli Tax Ruling Obtained By The GKH Tax Department Regarding The Qualification Of A Luxembourgian Partnership Limited By Shares For The Beneficial Tax Treatment Under Section 102

GK

Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co.

Few Good Reasons Why You Should Consider Making Aliyah

BC

Barnea & Co

New Israeli Tax Ruling Obtained by the GKH Tax Department

GK

Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co.

The Taxation Of A Non-Compete Consideration Paid To An Ex-Employee

SH

S Horowitz & Co

Israeli Tax Authority Issues Circular On Taxation Of Trusts, Including New Rules And Clarifications, But Many Questions Remain

ML

Meitar Liquornik Geva Leshem Tal

Equity Incentive Awards

Israel Commercial

ER

Epstein Rosenblum Maoz

Israeli Taxation Updates - FATCA, Management & Control, And The Offset Of Losses Of Purchased Companies

SH

S Horowitz & Co

Changes In The Israeli Tax Legislation - Significant Benefits For Corporates

SH

S Horowitz & Co

Draft Of A New Income Tax Circular - Employees Preservation Mechanism And Restrictions On Founders And Key Employees

SH

S Horowitz & Co

Tax Benefits For Controlling Shareholders Of R&D Companies That Will Be Undergoing An IPO In Israel

Israel Commercial

SS

Sharir, Shiv & Co. Law Offices

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Tax In Israel - What You Need To Know About Personal Income Tax In Israel (Video)

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Tax In Israel - What You Need To Know About Personal Income Tax In Israel (Video Content)

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