Law Firm ILN-telligence Podcast | Episode 34: Gil Rosen | Joseph Shem Tov & Co. | Israel
On December 31, 2025, Israel enacted legislation imposing a minimum corporate tax on multinational groups, which applies to Israeli resident entities that are members of an MNE as of the 2026 tax year....more
The Ministry of Justice published a new legislative memorandum (Draft Bill) for public comments a few days ago, which seeks to regulate the application of Israeli law to foreign dealers who target customers in Israel. The...more
On January 21, 2026, the Israel Competition Authority (ICA) announced that the Director-General had decided to impose a monetary sanction of approximately ILS 8 million on Shufersal, the leading retail chain in Israel, for...more
The European Commission recently published a comprehensive legislative proposal, known as the Digital Omnibus, aimed at simplifying data regulation within the European Union by amending key legislation governing digital data....more
Apartment owners in NOP 38 projects tend to mistakenly believe the guarantees issued to them by developers provide full safety nets, guaranteeing their rights in any case, even if the developer encounters financial...more
In 2025, several significant changes took place in the international trade arena that directly impacted Israeli companies operating in global and domestic markets. The prevailing trend was a steep rise in regulatory...more
In 2025, Israeli real estate taxation was characterized by strict adherence to statutory requirements: reliefs, exemptions, and lower tax brackets were granted only when the conditions prescribed by law were met, within the...more
2025 marked a major regulatory turning point in the fields of artificial intelligence (AI) and privacy protection. In Israel, Amendment 13 to the Privacy Protection Law forced Israeli companies to make significant changes in...more
2025 was characterized by a clear trend of stepped-up law enforcement by the Israel Competition Authority and the Israeli court system. 2025 also saw an expansion of the types of offenses subject to criminal punishment, far...more
2025 saw accelerated regulatory developments, market volatility, and expanding technology sectors, affecting corporate decision-making and legal work in high-tech. Key updates and highlights: Defense-tech expansion: Israel’s...more
In the coming days, the Knesset is expected to vote in second and third readings on a significant amendment to the Promotion of Competition in the Food and Pharma Sectors Law, dubbed the “Lior Adika Law.” The amendment sets a...more
The recently published memorandum of law seeking to reinstate property tax could have a significant impact on dozens to hundreds of thousands of landowners in Israel. Although it is only a memorandum of law at this stage, it...more
In October, the Israel Securities Authority (ISA) published a directive to Tel Aviv Stock Exchange (TASE) members and trading exchanges regarding the voluntary disclosure procedure announced by the Israel Tax Authority (ITA)....more
The Israel Securities Authority published a new staff position recently on the regulation of advertising in digital space (including on social networks), focusing on advertising relating to mutual funds. The staff position...more
Multinational companies in Israel that carry out acquisition, sale or restructuring transactions sometimes encounter complex issues relating to transfer prices. According to Israeli law, transactions between related entities...more
When a company distributes dividends to its shareholders, the sum of the distribution is deducted from the company’s accumulated profits and the company’s value decreases by the sum distributed. Therefore, a dividend...more
A recent Israeli Supreme Court ruling mirrors the trend in Israeli contract law rulings of returning to the basic tenets of certainty, formalism and the autonomy of the contracting parties, particularly in commercial...more
In OSR Enters. AG v. REE Auto., Ltd., the Fifth Circuit recently ruled that, under the doctrine of forum non conveniens, a trade secret dispute originally filed in federal district court in Texas will have to be decided by an...more
The Israeli Money Laundering and Terrorist Financing Prohibition Authority (IMPA) published a document recently to raise awareness of the new challenges abuses of Generative AI and Deepfake pose to the financial sector. The...more
On October 19, 2025, the Competition Commissioner published her detailed position regarding the proposed anti-dumping levy on imports of aluminum profiles from China. This position expresses strong opposition to the...more
In August 2025, after receiving the recommendations of the Simhon Committee, the Bank of Israel published new guidelines for banking corporations. Banks providing financing for residential construction projects will now be...more
After months of anticipation, NTA – Metropolitan Mass Transit System Ltd. finally released on November 10, 2025, the Invitation for Pre-Qualification (PQ 589/2025) for the Participation in Tenders for the Execution of Infra...more
The Israeli Privacy Protection Law was recently amended, and, like all organizations, insurance agencies must comply with its provisions. A supervisory report conducted by the Privacy Protection Authority (PPA) in the...more
In August 2025, the Israel Tax Authority (ITA) announced the launch of an expedited track for public institutions applying for recognition for donations purposes under Section 46 of the Income Tax Ordinance [New Version]....more
In early September 2025, the Israeli Supreme Court issued its ruling on Youngster v. State of Israel (Cr.A. 4475/24), also known as the “Poland trips cartel case.” In this landmark ruling, the Supreme Court called for the...more