The Start Up Nation is also the Never Again Nation. Operation Arising Lion with US support has brought a huge feeling of relief from nuclear threat to Israel, but at a heavy human and financial price. The Iranian missiles reportedly carry a much heavier payload of up to 1 ton, around 5-10 ... Read More

The war has dampened M&A (exit) activity in Israel a bit, but deals are still being done. The recent Wiz acquisition by Google for $32 billion confirms that. We discuss a few points based on recent experience. Our remarks are potentially relevant to M&A deals of all sizes in high tech ... Read More

The Knesset has passed a law to make employers in Israel divert parts of the statutory recreation bonuses payable to employees (Havraah) and hand them over instead to the Israeli government, i.e. an additional hidden tax (Law to Freeze Recreation Bonuses in 2025, of March 27, 2025). The Israeli Tax Authority ... Read More

Things just got more complex if you rent out properties or sell tickets in Israel. Prepaid property rent and expense deductions: The Israeli Tax Authority has issued a limited relief for landlords who receive prepaid rent, in advance of the period of occupation. On the one hand, receiving property rent upfront removes the ... Read More

When considering Israeli tax rates and how to finance the war, don’t forget fines and penalties. These are levied very efficiently by computers. Below we review an instruction of February 3, 2025 from the Israeli Tax Authority (ITA) on how fines may be reduced or eliminated (Procedure For Delegation of ... Read More

In the beginning in1948, there was adversity and few resources to deal with it. Now Israel is firmly on the map. Those who have read the book Start-Up Nation (by Dan Senor and Saul Singer, 2011) know why.  Here's how Amazon puts it: Start-Up Nation addresses the trillion dollar question: How is ... Read More

The Tel-Aviv Regional Labor Court has ruled that a person cannot change their mind about whether they are Israeli resident for the purposes of Israeli social security (Bituach Leumi, National Insurance).  As a result, the individual had to pay Israeli social security arrears spanning 2016-2020 and potentially US social security ... Read More

The Israeli Tax Authority now accepts that an M&A deal accelerates vesting - it didn't always before if the start of the vesting period wasn't clear-cut. This means Israeli employees in an ESOP (employee stock/share option plan) are more likely now to enjoy Israeli tax breaks (25%-30% tax) if an ... Read More

US President Trump and Prime Minister Netanyahu revealed what a country has to do to dodge the US tariff bullet. The medicine might be bitter.  On April 7, 2025 US President Trump and Israeli Prime Minister Netanyahu announced at a press conference in the White House that Israel will produce a ... Read More