Hi-Tech And Startup Taxation

A complex dispute between two founders of a successful tech company, and a buyout transaction that combined mediation, valuation, financing, tax planning and insurance. This

What are the conditions for the tax benefit, when does Section 102 not apply, and which mistakes may change the tax outcome? Section 102 of

What is a Double Trigger mechanism, how does it work in an exit, and what should you know about its tax implications? For many high-tech

The Ministry of Finance is considering imposing a dedicated tax on computing facilities due to the burden on the electricity grid. How is such a

A secondary transaction is a real opportunity for liquidity   What is a secondary transaction, and why is it so common in Israeli high-tech? A

Taxation of Options in General, and in Relocation in Particular Planning to relocate from Israel soon? Considering which assets to sell before leaving, and which

A new initiative being examined by the Israel Tax Authority could change the way alumni of technological units establish startups  Some regulatory ideas may sound

When options intersect with a change in the company or a career move, a single decision can have a significant tax impact. Many employees, executives,

In the investment world, there are two principal types of funds operating in the private investment sector: Venture Capital funds and Private Equity funds. Both

The Tax Authority’s Effort to Reduce Tax Uncertainty in Israel’s High-Tech Industry On Sunday, November 2, 2025, the Ministry of Finance announced a comprehensive reform

The Tax Authority’s Attempt to Combat Tax Uncertainty in Israel’s High-Tech On November 2, 2025, the Ministry of Finance, together with the Tax Authority and

Income Tax Circular 9/2025- Taxation of Employee Stock Options for Non-Residents Who Became Israeli Residents In November 2025, the Israel Tax Authority Published the Income

When a company, typically a startup, is acquired, the buyers can implement several mechanisms aimed at strengthening the relationship between founders/key employees among themselves, between

Continuation in the Exchange of Options – Aspects of Employee Options in Structural Changes Many companies, especially early-stage companies (often startups, but not necessarily), grant

Many companies, especially in the technology and startup sectors, choose incentive plans for their employees. The most well-known and common means of incentivizing company employees

Classification of the grant of options as employment income and the date of tax payment – options granted to a controlling shareholder/option granted to service

What is a “green track”? A ‘Green Track’ is a streamlined process whose primary goal is to shorten procedures with the tax authority in certain

Reverse Vesting, also called Reverse Stock Vesting or a Reverse Vesting Period, is a mechanism that allows a company to buy back shares from senior

The Tax Aspects of Employee Stock Options The increase in the percentage of employees in the hi-tech industry brings with it a discussion about granting

Temporary Order for the period from July 31, 2023 toDecember 31, 2026 The Law for the Encouragement of High-Tech Industry (Temporary Order) 5723-2023, commonly known

The Angels Law provides private investors, or Angels, with opportunities to invest and receive significant tax benefits on those investments. Israel provides tax benefits to

What is an “Employing Company” for the purposes of Section 102 of the Israel Tax Ordinance that establishes the provisions for granting options to employees

Mergers and acquisitions allow two or more companies to merge business activities by consolidating all the assets and liabilities of each of the companies. Types