Israeli Tax Alerts | Practical Interpretations | 2008-2020

50 company after the sale of the activity/ the assets and thus benefit from a liniary exemption on the capital gain on liquidation instead of the full tax that would apply to a dividend. In light of all of the aforesaid, an individual beneficiary, who is reaching the end of the benefits period should place an emphasis on the issue of control and management. In the appropriate cases, consideration should be given to making a structural change immediately before the end of the benefits period in order to retain the tax exemption that is due to them, on the increase in the value of a company up to that time and also to consider an approach to the Taxes Authority to arrange the tax regime that will apply from that time onwards. (April 2020)