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Taxation of Mergers and Spin-Offs

Our law firm’s tax lawyers have acquired significant expertise in:

  • Performing the tax procedures involved in mergers, acquisition and changes in companies’ organizational structure under applicable Israeli tax law;
  • The strategic planning that is necessary for both the short and long term implications of the structural change;
  • Legal accompaniment of the management and shareholders and assistance in the decision making processes of structural changes;
  • The obtainment of pre-ruling approvals from the tax authorities (Tax Authority’s Professional Unit);
  • The obtainment of special preliminary approvals which act both as:
    • (a) condition for the implementation of mergers and acquisition transactions of an Israeli corporation, and
    • (b) maximal certainty of the expected outcomes, achieved on all sides of the transaction: the companies concerned with the structural change as well as the shareholders; 
  • Guidance through the transaction’s taxation process while taking the existing structure into account. If necessary, we will propose dynamic solutions for accommodating the structure with the changing “tax environment” (in light of tax reforms and the expected modifications of the Israeli tax laws in the future), and examine the controlling interest holders’ tax status in merging companies, while guaranteeing the utmost efficiency in all their taxation aspects that are related to the merger.

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