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Latest Updates / Tax
September 10, 2026
Capital Gains Tax Rules for Israeli Real Estate Owners: Key Considerations Following Recent Legislative Amendments
Owners of vacant land who intend to build a residential apartment on it, and owners of real estate assets that were transferred to them from closely held corporations in 2025 who intend to sell those assets, should pay particular attention to the following issues that may materially affect their capital gains tax liability.
August 24, 2026
Q Cyber Ruling: Limits on Using Shelf Companies in Israeli Acquisitions
The Q Cyber ruling sharpens the boundary between legitimate tax planning and a transaction that may be regarded as artificial for tax purposes. The judgment underscores that, when examining acquisition, financing, and holding structures, it is not sufficient for a structure to formally comply with legal requirements. Its underlying business purpose and the ability to substantiate that purpose in real time must also be considered.
August 20, 2026
Lecture at Israel Bar Association Real Estate Tax Conference
Adv. Maya Carmi Lubartovski, partner and head of the firm's real estate taxation practice, spoke at the Israel Bar Association Tel Aviv District's conference, "Taxation and Real Estate – The Fine Line Between Private and Business Real Estate Transactions." Her presentation examined the tax implications of real estate development transactions, including combination transactions, construction services transactions, consideration-based transactions, and various option arrangements. Maya also discussed the impact of transaction structuring on tax liability, key risks and common pitfalls, and the tax authorities' approach to different transaction structures.
July 12, 2026
Israel Bar Association Conference: Taxation and Real Estate – The Fine Line Between Private and Business Transactions
Adv. Maya Carmi Lubartovski, a partner and head of the firm's real estate taxation practice, will speak at the Israel Bar Association (Tel Aviv District) conference, Taxation and Real Estate – The Fine Line Between Private and Business Real Estate Transactions. Her session will address development transactions in real estate, with a focus on how different transaction structures affect tax outcomes, including capital gains tax and purchase tax implications in combination and option transactions.
June 21, 2026
ITA Appeals Mehir LeMishtaken Tax Ruling: Implications for Developers
In February 2026, the Haifa District Court’s Appeals Committee ruled that, under particular circumstances, real estate developers’ successful bids in Mehir LeMishtaken tenders and their entry into lease agreements with the Israel Land Authority do not constitute the “purchase of a right in real estate” subject to purchase tax.
June 7, 2026
International Wills: Lecture at the Israeli Center for Intergenerational Transfer
Adv. Liat Keisary, a partner and head of the firm's Private Clients Department, was invited by Totzer Group and the Israeli Center for Intergenerational Transfer to speak at a conference on international wills. Her lecture addressed the importance of preparing wills and estate plans for high-net-worth families with multinational activities in a precise and effective manner, distinguishing between assets located in Israel and those held abroad, and emphasizing the need to tailor legal planning to the realities of families connected to multiple jurisdictions.
May 31, 2026
Magdilim: Israel Tax Authority Sets Criteria for Developers in War-Damaged Complex Rehabilitation Projects under Buyout Track
Adv. Alon Wolner, a partner in our firm's Real Estate Department, was interviewed by Magdilim following the Israel Tax Authority's publication of criteria and eligibility thresholds for developers seeking to participate in the rehabilitation of war-damaged complexes under the buyout track. In the interview, Alon discusses the potential impact of the new requirements on the advancement of rehabilitation projects and on the pool of developers eligible to compete. He also addresses the challenges the current economic environment poses for development companies and considers whether the criteria could affect the pace of reconstruction for the affected complexes.
May 10, 2026
New Israeli Court Ruling: Companies with Accumulated Losses May Recognize Distributable Profits
An Israeli district court ruled, for the first time, that distributable profits may be recognized even when a company has a balance of accumulated losses, provided that the profits accumulated during the holding period actually contributed to reducing the accumulated loss, even if the company ultimately had no surpluses.
April 14, 2026
Canceling a Real Estate Transaction Due to the War
Adv. Maya Carmi Lubartovski, a partner and head of our firm's real estate taxation practice, addresses in an article for Magdilim the implications of canceling or modifying real estate transactions during the war. She discusses the distinction between a genuine cancellation and a new transaction, eligibility for a tax refund, the risk of reclassification as a resale, and the criteria applied by the Israel Tax Authority.
March 17, 2026
OECD Updates Tax Treaty Model – Implications for Remote International Work
In November 2025, the OECD published an update to the interpretation of the OECD Model Tax Convention to address contemporary business practices in today’s environment. The update addresses, inter alia, how permanent establishment rules should be interpreted in the context of remote work and work performed from another country.
March 11, 2026
Aging Buildings Under Missile Threat: What Are Seniors Entitled to in Pinui-Binui Projects?
At a time when urban renewal is becoming an essential need, it is crucial to understand the rights and benefits available to senior citizens in pinui-binui (vacate and reconstruct) projects. Adv. Maya Carmi Lubartovski, a partner and head of the firm's Real Estate Tax Department, explains in a Maariv article the unique entitlements for seniors: tax benefits, the option to receive two apartments instead of one, relocation to alternative housing, and the ability to sell rights to the developer.
February 18, 2026
Landmark Ruling in Israel – Purchase Tax Refunds to Winners of Mehir LeMishtaken Tenders
If you participated in Mehir LaMishtaken tenders and paid purchase tax, we recommend promptly reviewing whether you may be eligible for a purchase tax refund. We are at your service to perform a preliminary eligibility review based on the tender documents, lease contract, special conditions appendix, and construction contract.
February 5, 2026
Approval of Minimum Corporate Tax on Multinational Groups Law: Israel Joins the New Global Standard
On December 31, 2025, Israel enacted legislation imposing a minimum corporate tax on multinational groups, which applies to Israeli resident entities that are members of an MNE as of the 2026 tax year.
February 5, 2026
Which Developers Are Entitled to a Refund of Land Development Expenses from the Israel Tax Authority?
A settlement was approved recently within the framework of two class actions, which may result in some taxpayers receiving considerable financial refunds, while specifically re-examining the taxation of additional development expenses. Those entitled to a refund must forward the Refund Documents to the class plaintiff’s attorney within 180 days of the settlement approval date. The ITA will transfer the refund due to each class member within 150 days of the date of receipt of the documents.
January 4, 2026
2025 Year-End Review: Israeli Real Estate Taxation
In 2025, Israeli real estate taxation was characterized by strict adherence to statutory requirements: reliefs, exemptions, and lower tax brackets were granted only when the conditions prescribed by law were met, within the defined deadlines, and with full proof of the relevant facts.
January 1, 2026
2025 Legal Year in Review: Key Business Updates and 2026 Outlook
As 2025 comes to a close and the new year begins, we have compiled the key legal developments affecting the Israeli business sector across multiple practice areas, together with practical recommendations for implementation ahead of corporate activity in 2026. The review is designed to provide an up-to-date overview and actionable guidance for informed legal planning in the year ahead.
December 29, 2025
Landowners May Be Subject to Property Tax in Israel!
The recently published draft bill seeking to reinstate property tax could have a significant impact on dozens to hundreds of thousands of landowners in Israel. Although only a draft bill at this stage, it is advisable to understand the potential changes, whether they affect you, and how to prepare in advance to reduce exposures and avoid surprises.
December 25, 2025
Israel Securities Authority to Capital Market Entities: Voluntary Disclosure Certificates Do Not Relieve You of Due Diligence Obligations
In October, the Israel Securities Authority (ISA) published a directive to Tel Aviv Stock Exchange (TASE) members and trading exchanges regarding the voluntary disclosure procedure announced by the Israel Tax Authority (ITA). The directive clarifies to all entities operating in the capital market that (ITA-issued) voluntary disclosure certificates do not constitute proof that the source of funds is legitimate.
December 10, 2025
Court Ruling on Valuing Restructuring Transactions: Tax Gross-Up, Holdback, and Secondary Adjustments
At the end of October 2025, the Tel Aviv District Court issued a precedent-setting ruling in the Hexadite case, which deliberated fundamental issues relating to transfer prices and the appropriate way to determine the value of assets in restructuring transactions between related parties. This ruling is particularly relevant for multinational companies in Israel that carry out complex acquisition, sale or restructuring transactions, since it clarifies how these complexities should be resolved in practice, particularly within the context of tax gross-up, holdback payments and secondary adjustments.
November 1, 2025
Offsetting Losses Against Gains: An Effective Tool for Significant Tax Savings
Adv. Harel Perlmutter, a partner and head of the firm’s Tax Department, was interviewed by Globes about offsetting losses against gains, one of the most effective planning tools for tax optimization, which can result in substantial savings for investors. This is a limited-time opportunity, however, as the option to do so will close with the end of the current tax year.