FBC Tax Update: Taxation of Investment Funds

By Anat Shavit & Yuval Peled & Ron Sitton & Ronald Lehmann | Jan 2021 | Publication

Among the primary tools for encouraging inbound investments in Israel is the special tax regime for private investment funds. Over the years, the Tax Authority has issued substantial guidance and numerous private rulings under the Income Tax Ordinance, providing significant tax benefits to foreign investors and private investment funds operating in Israel. This article outlines the income tax arrangements applicable to private investment funds operating in Israel.

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This article was published by The International Law Office (ILO),  a series of legal newsletters which provide expert legal commentary in the form of concise, regular news updates.