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 the taxation of undistributed profits (Masui Revahim Lo Mechulakim). This article focuses primarily on real estate transfers, although other assets listed on the company’s balance sheet may also be eligible, depending...
Read MoreNetanyahu’s Pardon Request
https://www.abitbol-associes.com/wp-content/uploads/2025/12/grace-netanyahou.mp4 In Israel, it is possible to request a presidential pardon without admitting guilt, a unique feature of the legal system. Dr Debborah Abitbol, an expert in international law, analyzed Netanyahu’s recent 14-page pardon request, noting its strategic timing amid social and security tensions. The request emphasizes a degree of personal responsibility while highlighting procedural irregularities, including questionable evidence and pressures on journalists and lawyers. The Israeli system even allows a pardon before...
Read MoreICC and Israel: The Legal Dilemma Following Complaints Against Hamas for Crimes Against Humanity
ICC Prosecutor Karim Khan visited southern Israel at the invitation of hostage families who filed complaints against Hamas for war crimes. Israel, however, does not cooperate with the ICC and has not recognized its jurisdiction. Khan collected evidence and promised to continue the investigation, but this does not oblige Israel to recognize the court. The situation creates a complex legal dilemma, as arrest warrants could target both Hamas members and Israeli soldiers, yet enforcement remains highly challenging. Our Law Firm, enhanced by its French and Israeli lawyers and tax advisors, has...
Read MoreSouth African Pressure on Israel
South Africa continues its legal push at the International Court of Justice. After initially accusing Israel of violating the Genocide Convention, the Court required Israel to take all measures to prevent genocide and to report its actions.South Africa now seeks additional provisional measures, arguing that Israel must be held accountable for the obligations already imposed. Our Law Firm, enhanced by its French and Israeli lawyers and tax advisors, has set itself the mission of ensuring high-level support through our dual expertise and presence in France and Israel, and remains at your...
Read MoreIsrael under Diplomatic Oversight?
In this in-depth analysis, Attorney Déborah Abitbol, an international lawyer, examines the recent UN Security Council Resolution 2803 and its potential consequences for Israel’s sovereignty, diplomatic freedom, and economic relations. She highlights how the resolution may influence Israel’s capacity to make independent decisions on the international stage, with direct implications for Franco-Israeli trade, investments, and cross-border contracts. Attorney Abitbol explains that the resolution could introduce new obligations and constraints on Israel’s diplomatic and legal maneuvers,...
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