2018 Tax Alerts and Circulars - Israel

Following is a list of our latest Tax alerts & circulars in Hebrew.

  • 1.2018
     Reports and payments to the tax authorities by January 30, 2018
  • 2.2018
    Anticipated amendment to the provisions of section 3(i1) of the Ordinance – expected to apply only to individual substantial shareholder
  • 3.2018
    Tax calculation related totals and updates for tax year 2018
  • 4.2018
    Amendment to the Ordinance: The provisions of section 3(i1) of – apply only to individual substantial shareholder, House property companies 
  • 5.2018
    Interest rate amendment according to section 3(i) & 3(j) of the Income Tax Ordinance -2018
  • 6.2018
    The Israel Tax Authority has published three circulars on various subjects
  • 7.2018
    Taking a contradicting position- VAT and customs, 2017 update 
  • 8.2018
    ITA instructions related to withholding tax from payments transferred abroad
  • 9.2018
    ITA's circular regarding taxation of decentralized methods of payment (cryptocurrencies) 
  • 10.2018
    Withholding tax at source from payments for assets and services in 2018
  • 21.2017 - update
    Accrued balances in central severance pay fund - Update and extend validity  
  • 11.2018
    Postponement of the due date to submit withholding tax from wages and non-wages online reports 
  • 12.2018
    Full Deduction of issuance expenses on a stock exchange in Israel in the year in which the issue took place 
  • 13.2018
    ICO-Issuance of digital utility tokens for the provision of services and / or products under development
  • 14.2018
    Amendments -tax legislation
  • 15.2018
    Postponement of the final due date to submission of the annual income tax report for individuals and companies for the tax year 2017
  • 16.2018
    Filing Individual's tax return for tax year 2017
  • 17.2018
    Israel tax circulars on tax arrangements for Venture Capital Funds and Private Equity Funds 
  • 18.2018
    Notice until 31 May 2018 - The Application of Benefits of Choosing a Preferred Enterprise
  • 19.2018
    A declaration of certain payments to a foreign resident, without deducting tax at source and without having to obtain the approval of the tax assessor
  • 20.2018
    A real estate lessor should not be charged with interest income that is allegedly embodied in lease fees that were capitalized In order to determine the value of the sale for which the tax was paid
  • 21.2018
    Imputation of benefit value in respect of team building activities – Tax authorities provision
  • 22.2018
    Annual Notice of Technology Preferred Enterprise - New Form no. 973 of Israel Tax Authority
  • 23.2018
    The manner of recognition of financial expenses which were incurred due to a loan taken for the purpose of shares' purchase, against dividend income and capital gain which derived from these shares.
  • 24.2018
    U.S. Supreme Court issues Wayfair decision. Physical presence sales/use tax nexus standard overruled.
  • 25.2018
    Reporting for capital gain from securities until July 31, 2018.
  • 26.2018
    Section 94B (profits available for distribution) applicable with respect to sale of shares of a foreign subsidiary
  • 27.2018
    Transfer pricing ITA's circulars: The appropriate transfer pricing method for marketing, sales and distribution activities of an Israeli member of an MNE and the appropriate margins for certain Intercompany transactions.
  • 28.2018
    BEPS Update – Israel's ratification of the MLI
  • 29.2018
    Benefits for Preferred Technological Enterprise- Publication of an ordinance regarding the deduction of income transferred to another
  • 30.2018

Taxation of companies which are under the control of five persons at most

Law to reduce the use of cash

Amendments to the tax reports following the court's rulings in "Kontera" and "Finisar"

Selling the corporation rights which includes considerations that will be transferred to the seller in the future

Obtaining Approvals of Indirect Exporting

  • 35.2018
    Dividend income which was not subject to corporate income tax (CIT), will not be exempt from CIT 
  • 36.2018
    The Israeli Tax Authority has published a list of its 2018 positions. Taking a contradicting position must therefore be reported

More Info

To view the 2017 tax alerts & circulars - Click here

To view the 2016 tax alerts & circulars - Click here

To view the 2015 tax alerts & circulars - Click here

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