December 26, 2024

מיסוי קרנות ריט

Taxation of REITs

What is a Real Estate Investment Trust/Fund (REIT)? A REIT (Real Estate Investment Trust) is an entity designed to provide investors with the opportunity to profit from income-generating real estate investments. The acronym REIT stands for ‘Real Estate Investment Trust’ or, as referred to in the Income Tax Ordinance, ‘Real Estate Investment Fund.’ In other […]

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תקנות מס הכנסה - תושבי ישראל

Income Tax Regulations (Determining Individuals Considered as Residents of Israel and Determining Individuals Not Considered as Residents of Israel)

An individual will be considered an Israeli resident or foreign resident as defined in section 1(2) of the Income Tax Ordinance (hereinafter the Ordinance), which is determined through various conditions that decide the individuals center of life. The regulations detailed below expand on the guidelines for establishing foreign residency or classifying an individual as a

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הנחיות רשות המיסים בדבר השקעה באמצעות הסכמי SAFE

Israeli Tax Authority’s Guidelines on Investments through SAFE Agreement

SAFE agreements are a financial tool becoming more and more popular among startups and tech companies. The agreements allow investors to invest in these types of companies in their initial stages, in exchange for the guarantee of receiving shares at a discount in future funding rounds. In May of 2023, the Israeli Tax Authority published

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