Real Estate in Israel: A Unique Tax Opportunity for Transfers Between a Company and Its Shareholder in 2025

The temporary provision (Hora’at Sha’a) adopted on December 31, 2024, as part of the Economic Efficiency Law (Hok HaHit’ya’alut HaKalkalit) for the 2025 fiscal year introduces an exceptional tax mechanism for the transfer—among other assets—of real estate owned by closely held companies (Havrot Me’atim) to their shareholders.This measure is part of a broader reform concerning […]