Restructuring

Israeli tax law provides frameworks for tax-neutral corporate restructuring — including mergers, splits, share swaps, and asset transfers between related companies. Understand the conditions for qualifying, the tax-free reorganization provisions under Part E2 of the Income Tax Ordinance, and the compliance requirements during and after a restructuring.

  1. Merger of companies - taxation

    Tax aspects in merging companies

  2. Company split

    Splitting a company into two companies without a tax event

  3. Transfer of assets between related companies

    Transfer of assets without a tax event

  4. Pre-rolling from the Director of the Tax Authority

    Receiving a preliminary taxation decision (rolling)

  5. Buying a company - tax considerations

    Tax aspects in purchasing a company