2025 Tax Alerts and Circulars

Tax alerts & circulars

• 34.2025
  The Israeli Tax Authority has published a list of its 2025 positions. Taking a contradicting position must therefore be reported.
  
• 33.2025
  Taxation of "wallet companies" starting from tax year 2025
  
• 32.2025
  Tax reforms proposed in economic plans for 2026
  
• 31.2025
  Pillar Two: Implementation of an Israeli Domestic Minimum Top-up Tax from 1 January 2026
  
• 30.2025
  Tax relief program for new immigrants and returning residents who will immigrate/return to Israel in 2026
  
• 29.2025
  Reminder for closing debt balances by December 31, 2025 of a significant shareholder in the company
  
• 28.2025
  Dividend distribution in small companies before November 30, 2025, to avoid a 2% tax increase on "excess profits”+ Update regarding the Tax Authority circular 
  
• 27.2025
  Reminder of a temporary order allowing the dissolution of companies by 12/31/25, or the transfer of assets by 11/30/25 to individual shareholders with tax deferral and exemption from purchase tax
• 26.2025
  Dividend distribution in small companies before November 30, 2025, to avoid a 2% tax increase on "excess profits”
  
• 25.2025
  New Voluntary Disclosure Procedure in Israel, effective until August 31, 2026
• 24.2025
  “Gottex Court Ruling – A holding company (as opposed to a “conduit company”) may be recognized as the beneficial owner for the purpose of dividend distributions, and the assignment of capital notes to new shareholders”
  
• 23.2025
  Additional Capital Tax" on High Income – Applies to Employee Options and Success Fees"
  
• 22.2025
  Call for Public Comments by the Israel Tax Authority Ahead of the Implementation of CARF (Crypto Asset Reporting Framework) in Israel – Automatic Exchange of Information on Digital Assets
  
• 21.2025
  Reporting for capital gain from securities until July 31, 2025
  
• 20.2025
  Memorandum of Law to amend the Income Tax Ordinance (Residence of an Individual)
  
• 19.2025
  The Tax Authority has published a variety of reliefs for the public due to the security situation (additional reliefs)
  
• 18.2025
  Am K’Lavi - Presentation of the compensation framework– not yet finally approved
  
• 17.2025
  The Tax Authority has published a variety of reliefs for the public due to the security situation
  
• 16.2025
  Temporary provision in 2025 allowing the dissolution of companies or the transfer of assets to individual shareholders on a tax-deferred basis and exempt from purchase tax
  
• 15.2025
  Postponement of the due date to submit withholding tax from wages and non-wages online reports
  
• 14.2025
  Allocation of Options and Shares to Employees – Extension of Periodic Reporting Deadlines
  
• 13.2025
  Filing Individual's tax return for tax year 2024
  
• 12.2025
  Expanding the Obligation to Submit Detailed Reporting, Digitizing Tax Invoices and modification of the fictitious invoice model.
  
• 11.2025
  Expenses that are not deductible under various tax laws
  
• 10.2025
  Tax Relief for Structural Changes under Part E2 of the Income Tax Ordinance
  
• 9.2025
  Equity allocation to employees – Acceleration of the vesting period
  
• 8.2025
  Preferred Technological Enterprise Benefits: Conditions Indicating Enterprise is Promoting Innovation - Filing 2024 Applications Within 90 Days from the end of the 2024 tax year
  
• 7.2025
  Compliance Alert: ITA's Latest Circular on Country-by-Country Reporting
  
• 6.2025
  Update of the guidelines regarding the tax aspects applicable to investment in a company through SAFE and the extension of their validity until December 31, 2026
  
• 5.2025
  Taxation of small companies starting January 1, 2025: Addition to the tax on undistributed profits and expansion of the taxation of "wallet companies" as if they were received by the individual
  
• 4.2025
  Interest rate amendment according to section 3(i) & 3(j) of the Income Tax Ordinance - 2025  
  
• 3.2025
  Amounts and updates for the tax calculation for the 2025 tax year
  
• 2.2025
  A precedent-setting decision may change the method of calculating penalties imposed on importers for import taxes
• 1.2025
  Reports and payments to the tax authorities by January 30, 2025
  

More Info

To view the 2024  tax alerts & circulars

To view the 2023  tax alerts & circulars

To view the 2022  tax alerts & circulars 

To view the 2021 tax alerts & circulars

To view the 2020 tax alerts & circulars