Israeli tax for companies
Corporate income tax, VAT, withholding at source and National Insurance, including payments to foreign residents and employer obligations.
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Israeli & international tax and legal advice
Clear answers for companies and the people behind them.
Koren Tax is a tax and legal advisory firm. We help businesses and individuals understand where they stand, make good decisions and stay on the right side of the tax authorities in Israel and abroad.
From a first question about moving to Israel to running the full tax function of an international group, we explain things in plain language and stay with you until the matter is closed.
Services
How we can help
We advise corporations and individuals on a wide range of tax and legal matters. Each service links to the main laws and publications behind it, so you can read the source for yourself.
International tax
Tax treaties, permanent establishment risk when people or activities are abroad, and structuring cross-border operations, payments and reorganizations.
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Transfer pricing
Intercompany pricing policy, local documentation and benchmarking, and defending transfer pricing positions on audit.
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US–Israel tax
Where the two systems meet: Section 102 equity plans, PFIC planning for Israeli companies with US shareholders, and foreign tax credits on both sides.
Tax accounting
Quarterly and annual tax provisions, deferred taxes, effective tax rate analysis and uncertain tax positions under US GAAP and IFRS, prepared the way auditors expect.
Key sources
ASC 740 (US GAAP)
IAS 12 Income Taxes
Individuals and families
Tax residency and relocation to or from Israel, new immigrants and returning residents, foreign income and assets, equity compensation, real estate, wills and estates.
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Legal advice for companies
Legal work that sits close to tax: commercial and intercompany agreements, cross-border contracts, corporate actions, and setting up or winding down companies.
Key sources
Companies Law, 1999
Contracts Law, 1973
Tax audits and rulings
We represent you before the Israel Tax Authority in income tax and withholding audits, request rulings, and handle the correspondence and documents along the way.
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How we work
Ongoing, one-off, or when it's urgent
Some clients need us every week, others for a single question. Many international groups need senior tax ownership in Israel without a full tax department, so we can act as their external Tax Director, working inside the finance team and with the advisors they already use.
Ongoing
External Tax Director
We run your tax function: compliance, planning, provisions, contact with the authorities and reporting to management.
A defined question
Advice and opinions
A transaction, a restructuring, a move abroad, an equity plan or a contract. We give you a clear answer and the reasoning behind it.
When it's live
Audits and disputes
From the first letter from the tax authority to meetings and settlement, we prepare the documents and lead the process.
The firm
Lawyers and tax accountants, working as one team
Koren Tax advises international technology and industrial groups, growing companies, private clients and families. Because we combine legal and tax accounting expertise, the analysis and the work that follows come from the same place.
Every engagement is led at partner level, and we take care of the practical side too: contracts, filings, letters to the tax authority and the documents an audit will ask for. We're happy to work in Hebrew or English.
The firm was founded by Adv. Lior Koren, an Israeli attorney who has served as external Tax Director to multinational groups.
- Founder
- Adv. Lior Koren (עו״ד ליאור קורן)
- Degrees
- LLB · MPA · MBA in Taxation
- Services
- Tax and legal advice, tax accounting, external Tax Director
- Clients
- Companies and individuals
- Based
- Israel
Resources
Laws and publications we use every day
Official sources, in one place. They're a good starting point, but every situation is different, so get in touch before relying on them.
Israeli Income Tax OrdinanceFull Hebrew text of the ordinance.Read on Wikisource ↗
Israel Tax Authority, personal areaOnline services for taxpayers.Open on gov.il ↗
US–Israel tax treatyTreaty text and related documents.Open on irs.gov ↗
OECD Model Tax ConventionThe model most Israeli treaties follow.Open on oecd.org ↗
OECD Transfer Pricing Guidelines2022 edition.Open on oecd.org ↗
IAS 12 Income TaxesThe IFRS standard on accounting for income taxes.Open on ifrs.org ↗
Have a question? Let's talk.
Tell us a little about your company or your situation, the countries involved and any deadline. We'll get back to you quickly. Please don't send confidential documents before we've agreed to work together.
lior@koren-group.com