What Purchase Tax Benefits Are Available to New Immigrants to Israel? A Comprehensive Analytical Review of the New Regulations 12 and 12A, Supreme Court and Tax Appeals Committee Decisions, and...
Read moreAmending Real Estate Tax Assessments Under Section 85 1. Executive Summary: Ten Key Points for the Taxpayer and Representative 1.1. The amendment authority under Section 85(a) of the Land Taxation...
Read moreThe Jewish Agency and Regularization of Immigrant Status: Statutory Status, Powers, and Legal Remedies for Addressing Delays The process of immigration to Israel and regularization of immigrant status under the...
Read moreThe COVID-19 pandemic and the lockdowns imposed in its wake created an earthquake in Israel's commercial real estate market. Many business owners found themselves facing a broken trough: store gates...
Read moreRepresentatives of the Tax Authority or local authorities knock on your door, or worse – you discover one morning that your bank account has been completely seized. This alarming scenario...
Read moreWhether to apply for a monetary settlement—and, importantly, when to do so—is a strategic legal decision that should be made only after careful consideration of the circumstances of the case and the potential consequences in both the criminal and civil contexts. An application for a monetary settlement (Kofer) is submitted by the applicant to the investigating authority, which reviews the request and prepares a recommendation. The application, together with the recommendation, is then forwarded to the Monetary Settlement Committee, which is authorized to approve or reject the request after considering the relevant circumstances and exercising its discretion. An application for a monetary settlement may be submitted as early as the investigation stage, even before the investigation has concluded. However, filing such a request too early may have adverse legal consequences. For example, submitting an application for a monetary settlement during the investigation may be regarded as an initial admission of guilt in the criminal proceedings and may also constitute an admission for the purposes of related civil proceedings. If the Monetary Settlement Committee approves the request, it will determine the amount payable. In recent years, the settlement amount has generally been approximately 30% of the unpaid tax. Payment of a monetary settlement does not erase the underlying act or omission that gave rise to the criminal proceedings. The Monetary Settlement Committee may make approval of the settlement conditional upon the applicant undertaking not to commit a similar offense for a specified period, not exceeding three years.<br/>An order requiring such an undertaking is recorded in the Israeli Criminal Register pursuant to the Criminal Register and Rehabilitation of Offenders Law, 1981. Accordingly, the details of a person who pays a monetary settlement may be entered into the criminal register.
Read moreThe salary components that are taken into account when calculating severance pay are prescribed by the Severance Pay Regulations (Calculation of Severance Pay and Resignation Deemed to Constitute Dismissal). Under...
Read moreClaims based on workplace harassment, workplace bullying, or abusive employment practices are intended to provide legal protection to employees who have suffered harm in the workplace—whether as a result of...
Read moreA zoning plan affecting a parcel of land on which an existing building stood was amended to permit the demolition of the old structure and the construction of a new...
Read moreThe Israeli VAT Authority issued a best judgment assessment to an unreported business that had been operating on HaMasger Street.The Authority estimated the business's undeclared output VAT based on factors...
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