Practice Area

Dr. Judith Taic Law Office is a boutique law office specializing in the field of German, Israeli and U.S. tax law.

The firm provides detailed, comprehensive counsel and written opinions on German and Israeli tax law, especially in the field of succession planning, trusts and foundations. Dr. Judith Taic’s firm provides advice concerning real estate transactions of domestic and foreign investors in Germany and Israel, tax related issues connected with the relocation of Israelis to Germany or other European countries and to the USA, as well as tax-optimized planning before making Aliya. The firm further provides counsel for reporting requirements under FATCA. The firm also carries out voluntary disclosure procedures in Israel and Germany for Israeli and German clients.

As licensed attorney in Germany, Israel and the USA, Dr. Judith Taic represents Israeli and foreign clients in tax related issues, including tax objection procedures and internal hearings before the Israeli and German tax authorities.

Dr. Judith Taic

Dr. Judith Taic, LLM Taxation (NYU), TEP, heads her own boutique law office with its main focus on national and international tax matters in Germany, Israel and the USA. She earned a doctorate in the field of international taxation from the Ludwig Maximilian University of Munich, Faculty of Public Law, Commercial and Tax Law. She published a book about transfer pricing of intangible assets. After working in Frankfurt am Main at an international tax law firm, she earned an LLM degree in taxation from the New York University. She is a qualified and licensed attorney in Germany, New York and Israel and is a member of the Bar Association in Frankfurt am Main, New York and Israel.


Inheritance Law, Forced Heirship Rules and Enforcement of Judgements

At the STEP Europe Conference in Budapest I have been one of the speakers on the panel about Inheritance Law and Forced Heirship Rules. I explained the Israeli Succession Law. One of the cornerstones of Israeli Succession Law is the freedom of testation. There is no forced heirship rules in Israel. However, forced heirship rules can become relevant, if an Israeli resident has foreign assets. Possible to avoid the application of forced heriship rules by choice of law under the EU Succession Regulations or by a genuine foreign or Israeli trust. 

Read more>

Relocation of High Net Worth Individuals: Immigration, Tax Residence, Preferential Tax Regime, Common law Trusts and other Wealth Planning Issues

At the STEP Europe Conference in Budapest I was the moderator for the panel about Relocation of High Net Woth Individuals. We touched on immigration issues, gave an update on individual tax residency, discussed various preferential tax regimes, such as the regime in Portugal, Spain, Italy, Israel and Cyprus. In addition, we discussed tax implication in case a person relocates with a common law trust or similar vehicle in his “backpack”. For further reading please have a look at our joint power point presentation. 

Read more>

Lessons from the Pandemic: Towards new principles for tax residence of individuals and corporations

Where is your tax residence? A major concern for wealthy families is to navigate residence and mobility. With families running businesses in multiple jurisdictions, children being educated in foreign countries and people spending time in different countries in a given year, the question arises : Where is your tax residence? We have examinded the rules of 5 different jurisdicionts: Germany, Israel, Italy, Spain and the Netherlands. A discussion followed about the various preferential tax regimes in Europe and in Israel (Aliya regime, Beckham law, impatriate etc.) and their potential future. In addition, we discussed challenges of relocation in light of exit tax, continued income tax liability despite departure, step up of assets, inheriance and gift tax implications in Germany, Italy, Israel, Spain and the Netherlands. At the STEP Europe Conference in Luxembourg we also discussed the impact on family businesses if one or more family members do relocate.

Read more>

DAC6 & Proposed Unshell Directive at the STEP Israel Conference

At the Annual STEP Israel Conference, I have been the moderator for a panel, where we discussed DAC6 (Directive of Administrative Cooperation volume 6) and the proposed Unshell Directive. DAC6 is an additional tax transparency initiative implemented as EU Directive in 2018, which calls for a mandatory disclosure of reportable cross-border tax arrangements by “intermediaries”, so called “gate-keepers” including law firms, accountants, and auditors.  With “Unshell” a proposed EU-Directive, published December 2021, the EU- Commission wants to tackle the use of “Shell-entities”, so called letter-box entities, “Briefkastengesellschaften” in the European Union.  In the proposed draft the European Commission lays down a “new substance test” subject to exchange of information for entities in the European Union. Lawyers from France, Italy and Germany discussed these two initiatives with me.

Read more>

German Tax Residence

German Tax Residence can be established quite easily. You establish German Tax Residence either when your “home” is  in Germany or your habitual abode/stay is in Germany. In order to estalish a home in Germany it is not important whether you have your centre of vital interests in Germany and there is no minimum day requirement.

Be carefuld not to establish unintended Tax residency with German income and inheritance/gift tax consequences.

Read more>

Proposed New Profit Allocation and Global Minimum Tax: OECD Agreement on the Two Pillar Solution and the Effect on Israel

A historic global statement has been signed by 132 members of the OECD Inclusion Framework (including Israel) which intends to bring fairness and stability to the international corporate tax framework and will lead to a complete reform of the international corporate tax system. The proposed reform is based on a Two Pillar Solution developed by the Inclusive Framework to address tax challenges arising from the digitalization of the economy. Pillar One of the proposal provides new nexus rules for the allocation of profits of a Multinational Enterprise (MNE) to countries where MNEs do business and where products and services are used and/ or consumed without having a physical presence.  Pillar Two provides for a global minimum effective tax rate of at least 15 % for MNEs which will help to curb aggressive tax planning and stop the corporate tax “race to the bottom”.

Read more>

Trust Distributions – A View from Israel

Dr Judith Taic gave a presentation about taxation of trusts in Israel at the STEP South Africa
Virtual Conference, 21 April 2021.
One of the basic principles of taxation of trusts in Israel is that the tax liability depends on
the residency of the settlor and/or beneficiary. In contrast to most other jurisdictions, the
residency of the trustee or the place of control and management of the trust are irrelevant.
Furthermore, the tax status of a trust in Israel depends on the classification of the trust
according to the Israeli Income Tax Ordinance. There are 5 different types of trusts. The tax
rate for trusts is the rate applicable to individuals. The trustee, whether local or foreign, is in
general liable for filing the proper documentation and the tax return for the trust.
For more: Presentation at the STEP South Africa Virtual Conference, April 2021

Comparison between “Trusts” under Common Law and Civil Law

Is there something like a “Common Law Trust” in the Civil Law System?

Probably not, because trusts are developed in the middles ages at the time of the Crusaders and are a product of the different court systems of law and equity in England. However, the Civil Law System has its own “trust product”: Foundations, and to some degree Liechtenstein Establishments. What are the characteristics of a Foundation and Establishment, how are they formed and what are the main differences from a Common Law Trust?

For further information: My presentation at the Israeli Bar Association, April 19, 2021>

Matrimonial Property Regime, Divorce & Trusts

I had the honour to be one of the moderators at the STEP Israel Branch Webinar on the subject “Matrimonial Property Regime, Divorce & Trust”.

We examined with five experts from Israel, UK, USA, France and Germany the different matrimonial property regimes, what assets are considered marital assets, whether marital assets can be freely transferred during marriage and how they will be divided upon divorce. We stressed the importance of the conclusions of prenups especially in case of a relocation of the couple. Finally we explored the questions how assets held in a trust are to be treated in divorce proceedings in the different jurisdictions and whether there is something like a “divorce proof trust”.


The original invitation>

From an Israeli Perspective – Implications on Tax Residency of Individuals and Corporations in the Current Health Crisis

COVID 19 and the unprecedented measures such as travel restrictions and quarantine requirements imposed globally by governments, including Israel, to control the spread of Corona have disrupted travel plans of individuals.

Individuals are not able anymore to freely move between countries, and sometimes have difficulty to leave and return to their home country.

This has raised a series of international tax questions on residency of individuals, on residency of corporations, the establishment of permanent establishments and the allocation of taxing rights between jurisdictions.

For example the prolonged stay of a person in Israel might expose that person to the claim that he/she has become a resident of Israel and therefore his/her entire worldwide income is subject to tax in Israel. A prolonged stay also might have an impact on the allocation of taxing rights with respect to mixed income of new immigrants.

Read more>

Proposal for Tightening German Exit – Summary

In December 2019 the Federal Ministry of Finance published a draft bill for a law       implementing the Anti-Tax Avoidance Directive (ATAD-Umsetzungsgesetz).

This draft bill by the Federal Ministry of Finance contains among other topics the implementation of Art.9 and 9b of the Directive with respect to hybrid structures, a reform of the German CFC rules (Section 7ff German Foreign Tax Code), new rules about transfer pricing and, the subject of that Newsletter a drastic reform of the German exit tax (Section 6 of German Foreign Tax Code).

In summary, under the current concept of German exit tax a German resident taxpayer who is subject to tax on his worldwide income in Germany and who moves to another country is deemed to sell his shares in a corporation upon departure and is subject to exit tax. However, in case the taxpayer moves to another EU/EEA country he receives under the current law an unlimited, interest free and unsecured deferral of the exit tax payable, as long as he continued to hold the shares. In case of a departure to another non EU/EEA country the exit tax becomes due immediately.

According to the proposed draft by the German Federal Ministry of Finance  there will be no longer any deferment possible but the calculated exit tax has to be paid in annual equal installments over 7 years without any differentiation whether the taxpayer moves to a EU/EEA state or to a non EU/EEA country.

Read more>

Dac6- After FACTA and CRS: Reporting of Cross-Border arrangements by Intermediaries

After FATCA and CRS now intermediaries with nexus to the EU are obligated to report cross-border tax arrangements, which contain defined characteristics (“Hallmarks”), which might be potentially regarded as aggressive and politically undesirable. For more details about the targeted intermediaries, the special characteristics of reportable arrangements and what information needs to be reported, please read.

Read more>

Important Court Decision on the Taxation of Trusts in Israel

In July 2019 the District Court in Tel Aviv handed down a decision rejecting the Israel Tax Authority’s position on the conveyance of Israeli real estate properties to a trust. The decision contradicts the long-held position of the ITA which has treated the transfer of Israeli real estate into a trust as a taxable event. The recent decision – if upheld by the Supreme Court – will dramatically change the taxation of trusts in Israel.

Read more>


Tax Implications & Considerations before the End of the 10 Year Benefit Period

As is well known, many individuals made Aliya to Israel or returned to live in Israel after the amendment of the Income Tax Ordinance in 2008. These individuals enjoy tax benefits for their foreign source income for a period of 10 years. Now, for some of these beneficial taxpayers the 10 year benefit period is about to expire and they ask themselves, how to prepare or act before the end of the benefit period. The following newsletter contains some tax implications and considerations.

Read more>

Enduring Power of Attorney – Two different approaches – Israel and Germany

At the STEP Israel Annual Conference June 2019 I held a presentation about Enduring Power of Attorney, ” ייפוי כוח מתמשך ” . The focus has been on the comparison between the New Israeli Law ( 18. Amendment to the Legal Capacity and Guardianship Law, 2016) and the longstanding German approach with respect to the legal instrument ” Enduring Power of Attorney “.


Blockchain, Cryptocurrency, ICOs Challenges and Opportunities


At the STEP Europe Conference, on October 5th 2018 in Luxembourg, I held a presentation about Blockchain, Cryptocurrencies and ICOs explaining the technology of Blockchain itself, the application of the technology for Cryptocurrencies and Smart Contracts and their application, with Initial Coin Offerings (ICOs) as an example. The presentation also focused on the technical challenges as well as the required regulatory framework in the virtual asset industry.

Read more>

 New Guidelines for the Voluntary Disclosure Procedure

Following the release of the New Voluntary Disclosure Procedure (VOD) in December 2017 the Israeli Tax Authority published on February 13, 2018 Guidelines as to the implementation of the VOD and thereby give instructions and clarifications as to the manner the VOD is to be processed. The Guidelines contain a very important statement: “Not in all cases taxation on the capital itself”.

To read more about the New Voluntary Disclosure Procedure and the Guidelines >

Israel: Tax Authority Published New Voluntary Disclosure Procedure – Probably Last Chance

On December 12, 2017, the Israeli Tax Authority published a New Voluntary Disclosure Procedure, which will be in force for 2 years (2018-2019). The procedure provides for three different routes: Regular Route, Anonymous Route (in effect for only one year) and Shortened Route.

It seems that this newly published Voluntary Disclosure Procedure gives the taxpayer a last chance to come forward and declare his/her income and assets, before the expected automatic exchange of information (“CRS”) will be implemented.

Read more>

Israel: Facilitating the transfer of funds abroad for investment purposes

In September 2017 the Israeli Tax Authority published a press release according to which the process of transferring funds from Israel to foreign recipients for investment purposes will be easier and quicker. The sole signed declaration by the transferor of the funds might be sufficient. How and under what conditions?

Read more>

Overview: Tax Aspects of Investment in German Real Estate

Germany is certainly no tax haven. In addition to income tax, corporate tax, German trade tax and real estate purchase tax, Germany has a gift and inheritance tax system in place which is also relevant for foreign investors.

For an Israeli investor there are different structures possible as to how invest in German Real Estate. In order to optimize the tax structure, the investor has at the outset to be aware and clear of the different phases of a Real Estate Investment and the overall goal of his investment. Please find a short overview of the basic possible structures for investments into German Real Estate

 Read more>

New Transparency Register for Beneficial Owners of Private Entities

On June 26, 2017 a new Anti-Money Laundering Act (Geldwäschegesetz – hereinafter: “GWG”) entered into force in Germany, implementing the 4 th EU Anti-Money Laundering Directive No. 849/2015 of May 20, 2015 (the “Directive”). In general the new GWG reinforces the risk based approach.  Of central importance of the new GWG is the establishment of the so called “Transparency Register” regarding ultimate beneficial owners of all non-listed legal entities.

Read more>

Tax Residence of an Individual – New Israeli Supreme Court Decision

A new Supreme Court decision (Unknown v. Ashkelon Income Tax Assessor Officer – 22.07.2017) deals with the question of the residence of an individual and the issues relating to the determination of the “centre of life” of an individual. This Supreme Court ruling may have a significant implication on the determination of an individual’s tax residence under Israeli tax law.

Read more>

Germany: New Tax Loss Carryforward Regime

In December 2016 the German Bundestag and the German Bundesrat have approved the new Sec. 8 d CITA (German Corporate Income Tax Act) according to which the present restrictions for the use of tax loss carryforwards have been substantially improved. The primary goal for the new Sec. 8d CITA is certainly to protect young innovative enterprises from the negative consequences of the often necessary change of shareholders.

Read more>

Deutschland: Neue Zinsschranke und vorgeschlagene Lizenzschranke

Im Dezember 2016 wurde der neue § 4i in das deutsche Einkommenssteuergesetz (EStG) eingeführt mit dem Ziel einen doppelten Betriebsausgabenabzug im Zusammenhang mit einer Beteiligung an einer Personengesellschaft in Deutschland und einem anderen Staat zu verhindern. Zusätzlich wurde im Januar 2017 ein Gesetzesentwurf eingereicht, der in Form eines neuen § 4 j EStG die Abzugsfähigkeit von Aufwendungen für die Gewährung von Lizenzen an nahestehende Personen erheblich einschränken soll.

Read more>

Multi Residential Apartment Tax effective as of January 1, 2017

Individuals (including foreign residents) who own three or more residential apartments in Israel will pay a new annual tax on the third apartment and above. The annual tax will be 1 % of the value of the apartment but limited to NIS 18,000 a year. This new tax on multi residential homes is supposed to be another measure to rein the soaring prices of homes and to encourage the sale of residential homes and thereby making more homes available for people buying them to live in.

Read more>

Effective as of January 1, 2017: Significant Changes in Israeli Tax Law

With effect as of January 1, 2017 there are some significant changes in the field of Israeli taxation, which will have an influence for individuals, trusts and corporations. The Israeli corporate tax rate is reduced to 24 % as of January 1, 2017, whereas the surtax levied on high income individuals is increased to 3 % from 2 %. In addition there are some significant provisions enacted with respect to the taxation of cash withdrawals or the use of corporate assets by substantive shareholders. Furthermore, the new law contains a provision for the taxation pertaining to so called “wallet companies”, companies owned by individuals who provide services, and finally a beneficial temporary order with a reduced tax rate for dividend distributions, which will be made until September 30, 2017.

Read more>

Tax Aspects of Investments in Germany by Israeli Investors

The real estate market in Germany offers interesting opportunities to Israeli investors especially in combination with the interest rate at an historical low. Cross border taxation play a substantial and crucial factor in optimizing investment structures in German real estate. The following presentation provides for an overview over the German tax system and shows some possible investment structures in German real estate from the perspective of an Israeli investor.

Presented by Dr Judith Taic in Zurich at “Private Wealth Forum Israel”, 30.November 2016

Read more>

German Inheritance and Gift Tax Reform 2016 for Businesses

On 14. October 2016 the Federal Parliament (Bundestag) and the Federal Assembly (Bundesrat) have reached a compromise on the inheritance and gift tax reform for the inheritance of business enterprises. All business assets, including interest in a commercial GmbH & Co KG as well as qualified shares in corporate enterprises shall continue to be eligible for preferential inheritance/gift tax treatment.  The following article summarises the Basic Relief of 85 % and the Optional Relief of 100 %, as well as the treatment of administrative assets, the specific relief for family enterprises and the acquisitions of businesses over EUR 26 million under the new German inheritance tax rules.

Read more >

Proposed classifications of foreign companies as Israeli tax residents and proposed presumption of “Passive Income” with respect to Controlled Foreign Corporations (CFC)

In the field of international taxation the proposed tax legislation includes two important far reaching provisions. One provision is connected to a new classification when a foreign company is considered having its tax residence in Israel. The other provision deals with a new classification of “Passive Income” with respect to the taxation of a controlling shareholder of a Controlled Foreign Corporation (CFC).  The good news is that a third proposed provision which called for the cancellation of the 10-year reporting exemption for foreign source income and assets for Olim or long-term returning residents has been removed from the legislative proposal for the year 2016/2017. Accordingly, New Immigrants will continue to enjoy the reporting exemption at least for the near future.

Read more >

Israeli Taxation of Foreign Digital Companies

In April 2016 the Israeli Tax Authority (ITA) has published a Circular addressing the Israeli taxation of non-resident companies selling goods or providing services through the Internet to Israeli customers. The Circular covers the corporate income tax liability as well as the VAT-liability of these digital companies. It should be emphasized that the Circular represents the ITA’s interpretation of the law and has not a legal binding effect for the courts.

Read more>  The full article by Dr. Judith Taic has been published in Internationales Steuerrecht IStR 15/16  (IfA)

Recent Changes in the Israeli Tax Law – Double Taxation Agreement effective in 2017

There are again some changes and new developments in the Israeli tax law in the fight against tax evasion. Thus, the Israeli Money Laundering Law has been changed in April 2016 and certain tax offences are treated as predicate offences under the Money Laundering Law. As a direct response to this amendment, the Israeli Tax Authority (ITA) has extended the Temporary Voluntary Disclosure of 2014 again until 31 December 2016. In the area of the global exchange of information, Israel has signed in May 2016 the Multilateral Competent Authority Agreement (MCAA). Finally, the new double tax treaty for the avoidance of double taxation between Germany and Israel, signed in August 2014, will be effective as of January 1, 2017.

Read more>

Aktuelle Steuerthemen aus Israel

Im Kampf gegen Steuerhinterziehung gibt es wieder einige Änderungen und Neuentwicklungen im israelischen Steuerrecht. So wurde das israelische Geldwäschegesetz erneut im April geändert und bestimmte Steuerstraftaten als Vortaten im Sinne des Geldwäschegesetzes aufgenommen. Als unmittelbare Folge dieser Gesetzesänderung hat die israelische Steuerbehörde das vorläufige Selbstanzeigeverfahren von September 2014 nochmals bis zum 31.12.2016 verlängert. Im Bereich des globalen Informationsaustauschs hat Israel im Mai 2016 die Mehrseitige Vereinbarung zum automatischen Informationsaustausch (MCAA) unterzeichnet.  Das im August 2014 unterzeichnete Doppelbesteuerungsabkommen zwischen Israel und Deutschland tritt ab 1. Januar 2017 in Kraft.

Read more>

Aktuelle Steuerthemen aus Israel

 Seit Anfang 2016 wurden einige Änderungen im israelischen Steuerrecht vorgenommen, die unter anderem auch für Steuerausländer von Bedeutung sind. Im folgenden Beitrag wird auf das Rundschreiben der israelischen Steuerbehörde zur Besteuerung ausländischer Unternehmen im digitalen Wirtschaftsverkehr, auf die neue Offenlegungspflicht von Steuergutachten, auf die Pflicht zur Abgabe einer Steuererklärung für Steuerausländer und auf die Entwicklungen zum automatischen Informationsaustausch eingegangen.

Read more>

Extending the scope of individuals filing tax returns

On April 7, 2016 the Israeli Parliament confirmed an amendment to the Israeli Income Tax Ordinance which substantially expands the reporting obligation for individuals. The amendment includes annual reporting for individuals, who are under the numerical day-test-rule presumed to be Israeli residents, however claim that they are not, for individuals who transfer a certain sum of money outside of Israel and to Israeli beneficiaries of a trust.

Read more>

Israeli Taxation Of Rental Income Received By Individuals

 Israeli Taxation Of Rental Income Received By Individuals

Do you have one or more apartments in Israel rented for residential purposes? A frequently asked question is the taxation of rental income of residential property received by an individual taxpayer.

The Israeli tax law offers three different tracks for the taxation of rental income: The regular taxation track, the exemption track and the 10 % track on the gross rental income. Summary of the 3 possible tracks.

Read More>

Recent changes in the field of Israeli Tax Law

A summary of recent changes in Israeli tax law,

such as reduced Vat-and corporate tax rate, recent news in the field of tax reporting requirements, exchange of information, voluntary disclosure and money laundering law:

Read more>


Voluntary Disclosure Program in Israel extended to June 30, 2016

On September 6, the Israeli tax authorities have announced an extension of the current special Temporary Voluntary Disclosure Procedure. The expiration date, which was originally scheduled to be September 7, 2015, has been extended and is now scheduled to be June 30, 2016. As a result of this extension, the taxpayer, who have not yet disclosed foreign income and assets, can still submit applications for a voluntary disclosure under the anonymous route as well as the fast track route introduced on September 7, 2014.

Read more>

Die neue – Erbrechtsverordnung fuer Erbfaelle mit Auslandsbezug

Ab dem 17. August 2015 gilt die Europäische Erbrechtsverordnung (EU-Verordnung Nr. 650/2012), nachfolgend EU-ErbVO, in allen EU Mitgliedstaaten, mit Ausnahme von Dänemark, Irland und Großbritannien.

Mit dieser ab 17. August geltenden EU-ErbVO wird das Erbrecht für EU Angehörige in einem wichtigen Punkt neu und einfacher geregelt. Anknüpfungspunkt für die Bestimmung des anzuwendenden Rechts im Erbfall mit Auslandsbezug ist nun der letzte gewöhnliche Aufenthalt des Verstorbenen.


In absehbarer Zukunft – Globaler Automatischer Informationsaustausch

Die weltweite Bekämpfung der Steuerhinterziehung – und dabei insbesondere die grenzüberschreitende – ist im Gefolge der Finanz- und Schuldenkrise zu einem wichtigen und breit verfolgten Anliegen der Weltgemeinschaft geworden. Im Mittelpunkt steht dabei der immer wachsende Druck nach Informationsaustausch in Steuersachen und nach mehr Steuertransparenz.

Weiterlesen >

Relocation to the US – An Israeli Income Tax Perspective

Israeli residents relocate abroad for a variety of reasons. Lately foreign or multinational companies want to relocate their Israeli employees to the US, so that they can provide services, know-how or give instruction or explanation for the use of devices directly to their worldwide customers.

Read more >

Soon Standard: Global Automatic Exchange Of Information In Tax Matters

The global fight against tax evasion became in the wake of the financial and debt crisis an important and widely pursued concern of the world community. There is a growing demand for more intergovernmental exchange of information in tax matters and more tax transparency as an important tool to combat tax fraud and tax evasion.

Read more >

Germany: Stricter requirements for the voluntary self-disclosure of tax evasion

The German Fiscal Code provides for the possibility of a voluntary self-disclosure of tax evasion. Taxpayers are able to correct or complete their own incorrect tax returns. In such cases, if certain conditions have been met, the taxpayer will be exempt from criminal prosecution for tax evasion in respect for the previous incomplete or incorrect particulars.

Read more >

Israeli Tax Authority issues New Voluntary Disclosure Procedure

On September 7, 2014 in continuance with the Israeli Government’s policy to fight “black” money and to increase the collection of taxes in Israel, the Israeli Tax Authority (hereinafter: ITA) published a New Voluntary Disclosure Procedure that allows a taxpayer to report his/her non-reported income to the tax authority with the possibility to be exempt from criminal proceedings for not reporting.

Read more >

גילוי מרצון נוהל החדש – רשות המסים

בהמשך למדיניות הממשלה למלחמה בהון השחור והגדלת גביית המס, פרסמה רשות
המסים לפני שבוע את הנוהל החדש לגילוי מרצון, שמטרתו לעודד ולאפשר לנישומים לדיווח
על הכנסותיהם ללא הביטים פליליים.

קרא עוד >

Israel: Gesetz zur Förderung des Wettbewerbs und zur Einschränkung von Konzentrationen lässt Chancen für Investoren erwarten

Die Knesset hat ein Gesetz zur Förderung des Wettbewerbs und zur Einschränkung wirtschaftlicher Konzentrationen verabschiedet. Die beabsichtigte Entflechtung der israelischen Wirtschaft lässt erwarten, dass in den nächsten Jahren zahlreiche Unternehmen zum Verkauf stehen. Die ersten Meldungen, wie einzelne Konzerne die Vorgaben umsetzen wollen, liegen vor.

Weiterlesen >


Dr. Judith Taic Law Office

Sharbat House, 9 th floor

4 Kaufmann St., Tel Aviv 68012

Tel: + 972-(0)3 680 6800

Fax:+ 972-(0)3 613 3528

Mobile: + 972-(0)544 705 881


    Name *

    Email *

    Phone no. *