Conditions d'utilisation

Dernière mise à jour: 2026-03-21

1. Acceptance of Terms

These Terms of Use ("Terms") constitute a legally binding agreement between you ("User", "you", or "your") and the operators of the Israeli Tax Guide website ("we", "us", "our", or the "Site Operators"). These Terms govern your access to and use of this website, including all content, information, services, and functionality available on or through this website (collectively, the "Website" or the "Service").

Your continued use of this Website following the posting of any changes to these Terms shall constitute your acceptance of such changes. It is your sole responsibility to regularly review these Terms to stay informed of any updates or modifications. The Site Operators reserve the right to modify, amend, supplement, or replace these Terms at any time, at their sole discretion, with or without prior notice to you.

By using the Website, you represent and warrant that you are at least 18 years of age, or that you are accessing the Website under the supervision of a parent or legal guardian who has agreed to these Terms on your behalf. You further represent that you have the legal capacity and authority to enter into this binding agreement.

2. Description of Service

This Website provides general educational and informational content related to taxation, national insurance, and related financial topics in the State of Israel. The content is intended solely for general informational and educational purposes. The Website aggregates, summarizes, and presents information about Israeli tax law, regulations, procedures, and related topics in multiple languages.

The Service is provided on an "as is" and "as available" basis. The Site Operators make no representations or guarantees regarding the availability, reliability, timeliness, or uninterrupted operation of the Website. We reserve the right to modify, suspend, discontinue, or restrict access to any part of the Website at any time, for any reason, without prior notice and without liability to you or any third party.

The content on this Website may be generated, compiled, or translated using automated tools, including but not limited to artificial intelligence and machine translation systems. While efforts are made to ensure the quality and accuracy of the content, the Site Operators cannot guarantee the absolute accuracy, completeness, or reliability of automatically generated or translated content.

3. No Professional Advice

Nothing on this Website creates, is intended to create, or should be construed as creating a professional-client relationship, attorney-client relationship, accountant-client relationship, or any fiduciary or advisory relationship between you and the Site Operators, the website's contributors, editors, or any other party associated with this Website.

The content on this Website is provided solely for general informational and educational purposes. Tax laws, regulations, and their interpretations are complex, subject to frequent change, and may vary based on individual circumstances. The applicability of any information presented on this Website to your specific tax situation depends on many factors that are unique to your personal, financial, and legal circumstances.

You are strongly and expressly urged to consult with a qualified, licensed, and certified tax advisor, accountant (CPA), attorney, or other appropriate professional before making any decisions or taking any actions based on information found on this Website. Such consultation should involve a professional who is licensed to practice in the State of Israel, is familiar with current Israeli tax legislation, and can evaluate your specific personal circumstances.

Any reliance you place on the information provided on this Website is strictly and entirely at your own risk. The Site Operators shall have no liability whatsoever for any decisions made, actions taken, or consequences arising from your reliance on any content published on this Website.

4. User Obligations and Responsibilities

By using this Website, you agree to the following obligations and responsibilities:

• Verification of Information: You must independently verify all information obtained from this Website before relying on it for any purpose, including but not limited to tax planning, tax filing, financial decisions, legal decisions, or any other purpose. Verification should be conducted through official government sources (such as the Israel Tax Authority website, the National Insurance Institute website, or official government publications) and through consultation with qualified professionals.
• Personal Responsibility: You are solely and exclusively responsible for all decisions, actions, filings, payments, and consequences related to your tax obligations and financial affairs. The use of this Website does not transfer, delegate, or diminish any of your personal responsibilities in any manner whatsoever.
• Lawful Use: You shall use this Website only for lawful purposes and in compliance with all applicable local, national, and international laws, statutes, regulations, and ordinances. You shall not use this Website for any purpose that is illegal, harmful, fraudulent, deceptive, or otherwise objectionable.
• No Unauthorized Access: You shall not attempt to gain unauthorized access to any portion of the Website, any systems or networks connected to the Website, or any server, computer, or database related to the Website.
• No Interference: You shall not interfere with or disrupt the integrity, performance, or availability of the Website or the servers and networks connected to it.
• No Scraping or Automated Access: You shall not use any automated means, including robots, spiders, scrapers, data mining tools, or similar data gathering and extraction tools, to access, collect, or copy any content from the Website without the prior written consent of the Site Operators.

5. Intellectual Property Rights

All content on this Website, including but not limited to text, graphics, images, logos, icons, designs, layout, arrangement, compilation, software, and any other materials (collectively, "Content"), is the property of the Site Operators or their licensors and is protected by applicable intellectual property laws, including copyright, trademark, and other proprietary rights.

You are granted a limited, non-exclusive, non-transferable, revocable license to access and view the Content solely for your personal, non-commercial, informational purposes, subject to these Terms. This license does not grant you any right, title, or interest in or to any Content beyond the limited permission to view it as part of your normal use of the Website.

Without the prior written consent of the Site Operators, you may not: reproduce, copy, modify, distribute, display, publish, transmit, create derivative works of, sell, license, rent, lease, or otherwise exploit any Content from this Website for any commercial or non-personal purpose.

6. Limitation of Liability

This limitation of liability applies regardless of the theory of liability, whether based on warranty, contract, tort (including negligence), strict liability, or any other legal theory, and regardless of whether the Released Parties have been advised of the possibility of such damages. This limitation applies to all causes of action in the aggregate, including but not limited to:

• Any errors, inaccuracies, omissions, or defects in the content, information, or materials available on this Website;
• Any decisions made, actions taken, or actions not taken by you based on information or content obtained from this Website;
• Any tax penalties, fines, interest, additional assessments, or other financial consequences resulting from reliance on information from this Website;
• Any personal injury, property damage, or financial loss arising from your access to and use of this Website;
• Any unauthorized access to or alteration of your transmissions or data;
• Any interruption, suspension, modification, or cessation of the Website;
• Any bugs, viruses, trojan horses, or the like that may be transmitted to or through the Website;
• Any errors or omissions in any content or for any loss or damage incurred as a result of the use of any content posted, emailed, transmitted, or otherwise made available through the Website.

In jurisdictions where the exclusion or limitation of liability for consequential or incidental damages is not permitted, the liability of the Released Parties shall be limited to the fullest extent permitted by applicable law. In any event, the total aggregate liability of the Released Parties for all claims arising out of or relating to your use of the Website shall not exceed the sum of one (1) Israeli New Shekel (ILS 1.00).

7. Disclaimer of Warranties

The Site Operators expressly disclaim all warranties, including but not limited to:

• Implied warranties of merchantability, fitness for a particular purpose, and non-infringement;
• Warranties of accuracy, that the content is accurate, complete, current, reliable, error-free, or up-to-date;
• Warranties of availability, that the Website will be uninterrupted, timely, secure, error-free, or free from viruses or other harmful components;
• Warranties of results, that the results obtained from the use of the Website or any content will be accurate, reliable, or meet your requirements or expectations;
• Warranties of correction, that any defects, errors, or inaccuracies in the Website or Content will be corrected;
• Warranties of compatibility, that the Website will be compatible with your device, browser, or operating system.

No advice, information, or content obtained by you from this Website, whether oral or written, shall create any warranty not expressly stated in these Terms.

8. Indemnification

You agree to indemnify, defend, and hold harmless the Released Parties from and against any and all claims, liabilities, damages, losses, costs, and expenses (including but not limited to reasonable attorneys' fees and court costs) arising out of or in any way connected with:

• Your access to or use of the Website;
• Your reliance on any information or content obtained from the Website;
• Any breach or alleged breach by you of these Terms;
• Any violation or alleged violation by you of any applicable law, regulation, or third-party right;
• Any decisions made, actions taken, or filings submitted by you based in whole or in part on information from this Website;
• Any tax disputes, penalties, assessments, or proceedings in which information from this Website was referenced or relied upon;
• Any claim by a third party arising from your use of the Website.

This indemnification obligation shall survive the termination of these Terms and your cessation of use of the Website.

9. Third-Party Links and Content

This Website may contain links to third-party websites, resources, and services that are not owned or controlled by the Site Operators. The inclusion of any link does not imply endorsement, approval, or recommendation by the Site Operators of the linked website or any information, products, or services available thereon.

The Site Operators have no control over, and assume no responsibility for, the content, privacy policies, practices, accuracy, or availability of any third-party websites or resources. Your use of any third-party website is at your own risk and is subject to the terms and conditions of that website.

Any references to official government websites, legal statutes, regulations, tax authority publications, or other external sources are provided for informational convenience only. The Site Operators do not guarantee that any links to external resources will remain active, accurate, or available.

10. Accuracy and Currency of Information

The Site Operators make no representation or warranty that any information on this Website is accurate, complete, current, or applicable to your particular circumstances. Tax rates, thresholds, exemptions, deadlines, forms, procedures, and other tax-related information may change at any time without notice.

Translations of content into languages other than Hebrew may contain inaccuracies, as they may be produced through automated translation tools. In the event of any discrepancy between the Hebrew version and any translated version of the content, the information should be verified against official government sources in their original language.

The Site Operators are under no obligation to update, correct, or maintain the accuracy of any content on the Website. Even if an error is brought to the attention of the Site Operators, they are under no obligation to correct such error within any particular timeframe, or at all.

11. Changes to Content and Terms

The Site Operators reserve the absolute and unrestricted right to modify, update, revise, supplement, remove, or replace any content, features, or functionality of the Website at any time and for any reason, without prior notice to you. This includes but is not limited to changes to these Terms of Use.

Your continued use of the Website after any such changes constitutes your binding acceptance of the revised Terms. If you do not agree to the modified Terms, you must immediately cease all use of the Website.

The Site Operators recommend that you periodically review these Terms to stay informed of any changes. The "Last Updated" date at the top of this page indicates when these Terms were last modified.

12. Governing Law and Jurisdiction

These Terms and any disputes arising out of or relating to these Terms, the Website, or your use of the Website shall be governed by, construed, and interpreted in accordance with the laws of the State of Israel, without regard to its conflict of law principles.

You irrevocably and unconditionally agree that any legal action, suit, or proceeding arising out of or relating to these Terms or the Website shall be brought exclusively in the competent courts located in Israel. You irrevocably consent to the exclusive jurisdiction of such courts and waive any objection to the exercise of jurisdiction by such courts, including any objection based on inconvenient forum.

13. Severability

If any provision of these Terms is held by a court of competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such provision shall be modified to the minimum extent necessary to make it valid, legal, and enforceable while preserving the original intent of the provision to the greatest extent possible. If such modification is not possible, the provision shall be severed from these Terms. The invalidity, illegality, or unenforceability of any provision shall not affect the validity, legality, or enforceability of any other provision of these Terms, and all remaining provisions shall continue in full force and effect.

14. Waiver

The failure or delay of the Site Operators to exercise or enforce any right, remedy, or provision under these Terms shall not constitute a waiver of such right, remedy, or provision. Any waiver of any provision of these Terms will be effective only if in writing and signed by the Site Operators. No single or partial exercise of any right or remedy shall preclude any further exercise of the same or any other right or remedy.

15. Entire Agreement

These Terms, together with any additional policies or guidelines referenced herein, constitute the entire agreement between you and the Site Operators with respect to your use of the Website. These Terms supersede all prior or contemporaneous agreements, communications, understandings, and representations, whether oral or written, regarding the subject matter hereof.

16. User Conduct

You agree that when using this Website, you will not:

• Use the Website in any way that violates any applicable local, state, national, or international law or regulation;
• Impersonate or attempt to impersonate any person or entity, or falsely state or otherwise misrepresent your identity or affiliation;
• Transmit or procure the sending of any advertising, promotional material, spam, junk mail, chain letters, or any other form of solicitation;
• Attempt to bypass, circumvent, disable, or otherwise interfere with any security features of the Website;
• Use the Website in a manner that could disable, overburden, damage, or impair the Website or interfere with any other party's use of the Website;
• Use any device, software, or routine that interferes with the proper operation of the Website;
• Introduce any viruses, trojan horses, worms, logic bombs, or other material that is malicious or technologically harmful;
• Collect or harvest any personally identifiable information from the Website;
• Use the Website for any commercial purpose without the prior written consent of the Site Operators;
• Reproduce, duplicate, copy, modify, or create derivative works from any content on the Website for commercial or public distribution;
• Frame, mirror, or otherwise incorporate any part of the Website into any other website without prior written authorization.

17. Privacy and Data Collection

Your use of this Website may involve the collection of certain technical and usage data, including but not limited to IP addresses, browser type, operating system, referring URLs, pages viewed, and time spent on the Website. This data may be collected through cookies, web beacons, server logs, and similar technologies.

By using this Website, you consent to such data collection and processing. The Site Operators may use this data for Website analytics, performance optimization, and service improvement purposes. Third-party analytics services may also be used.

The Site Operators are committed to protecting your privacy to the extent reasonably possible. However, no method of transmission over the Internet or method of electronic storage is 100% secure, and the Site Operators cannot guarantee the absolute security of any data transmitted to or from the Website.

18. Accessibility

The Site Operators are committed to making this Website accessible to all users, including users with disabilities. This Website strives to comply with the Web Content Accessibility Guidelines (WCAG) 2.1 at the AA level and the Israeli Equal Rights for Persons with Disabilities Law (1998) and its associated regulations regarding web accessibility.

Accessibility features of this Website include:

• Semantic HTML structure with proper heading hierarchy;
• ARIA landmarks and labels for assistive technology;
• Keyboard navigation support for all interactive elements;
• Skip navigation links;
• Sufficient color contrast ratios;
• Responsive design for various screen sizes and devices;
• Text alternatives for non-text content;
• Support for right-to-left (RTL) and left-to-right (LTR) languages;
• Scalable text and flexible layouts.

If you encounter any accessibility barriers on this Website, or if you have suggestions for improving accessibility, please contact us. We are dedicated to continually improving the accessibility and usability of this Website for all users.

19. Force Majeure

The Site Operators shall not be liable for any delay or failure to perform any obligation under these Terms if such delay or failure results from causes beyond the reasonable control of the Site Operators, including but not limited to acts of God, natural disasters, war, terrorism, riots, embargoes, acts of civil or military authorities, fire, floods, epidemics, pandemics, power outages, telecommunications failures, Internet disruptions, cyberattacks, hacking incidents, or any other force majeure event.

20. Contact Information

If you have any questions, concerns, or comments about these Terms of Use, you may contact the Website operators through the contact information provided on the Website. Please note that any communications you send do not create a professional advisory relationship of any kind.