Employer Deposits into Individual Policies to Secure Future Employee Severance Grants
A recent Israeli district court ruling determined that employer deposits into individual savings policies for employee severance may constitute taxable employment income at the time of deposit — challenging a long-accepted practice.
Our March 2026 Tax Newsflash is here! Against the backdrop of Operation “Roaring Lion”: postponement of February reporting deadlines, freeze on collection and enforcement proceedings until April, “fast track” for war damage compensation, and relief for businesses in the Gaza envelope and northern border affected by the “Iron Swords” War.
AI Copyright Training: The UK Backs Down, the US Steps Aside
The UK has reversed course on AI copyright reform, abandoning its opt-out training model with “no preferred option” in sight. Meanwhile, the U.S. sidesteps legislation, leaving courts to decide. Two governments, one shared uncertainty.
Our February 2026 Tax Newsflash is here! Landmark ruling: developers entitled to purchase tax refunds on “Buyer’s Price” projects worth hundreds of millions. Plus: ITA’s war on undeclared capital intensifies with new fiscal measures, and critical ruling denies Teva input tax deductions on employee transportation.
Our January 2026 Tax Newsflash is here! The Arrangements Law continues: new reporting duty for online platforms (Airbnb) on short-term apartment rentals, comprehensive regulation for taxation of digital assets (crypto), and new reportable positions from the Israel Tax Authority.
Our December 2025 Tax Newsflash is here! Israel’s 2026 Arrangements Law brings dramatic changes: property tax returns after 25 years on vacant land, new tax exemptions for immigrants earning income in Israel, special banking sector taxation, and major Pillar Two incentives for R&D expenses.
Our November 2025 Tax Newsflash is here! Israel’s Tax Authority introduces major changes for 2026: new immigrants must now report foreign assets and income, ending 15+ years of exemption. New rules also target “wallet companies” with stricter taxation on undistributed profits.
Taxation of Stock Options for Employees Who Became Israeli Residents
The Tax Authority issued new guidance on taxation of foreign stock options for employees who became Israeli residents. Two beneficial tracks are now available: taxation under Section 3(i) with potential income spreading over 6 years, or conversion to Section 102 for preferential capital gains treatment through a green track ruling.
Memorandum of Law to Promote Competition in the Banking Sector
Do crypto wallet providers need a licence in Israel? This article examines how the Supervision of Financial Services Law applies to custodial and non-custodial wallets — and what’s at stake for the industry.
Why do Israeli M&A deals favor share purchases over asset deals? While asset purchases offer liability protection and simpler integration, seller tax concerns drive the preference. But for cross-border deals with post-closing restructuring plans, asset purchases may actually be smarter. Learn when to challenge the conventional approach.
