{"id":3729,"date":"2025-07-22T14:30:09","date_gmt":"2025-07-22T12:30:09","guid":{"rendered":"https:\/\/www.assuline.com\/services-taxation\/"},"modified":"2025-10-30T08:24:03","modified_gmt":"2025-10-30T07:24:03","slug":"services-taxation","status":"publish","type":"page","link":"https:\/\/www.assuline.com\/en\/services-taxation\/","title":{"rendered":"Taxation"},"content":{"rendered":"<p>At Assuline &amp; Co, we offer top-tier tax advisory services, led by a team of certified accountants trained in both Israeli and international tax law.<br \/>\nWe support individuals, freelancers, and companies in all their tax matters\u2014from filing to optimization, including negotiations with the tax authorities.<br \/>\nWith deep expertise and a responsive approach, we ensure secure, proactive tax management in full compliance with current regulations.<\/p>\n<h2>TAX OPERATIONS<\/h2>\n<h3>Choosing the Right Tax Framework<\/h3>\n<p>We advise you on the most advantageous tax framework based on your industry, legal structure, and both short- and long-term goals.<\/p>\n<h3>Preparation &amp; Review of Tax Returns<\/h3>\n<p>Our teams handle:<br \/>\n\u2022 Careful preparation of all required tax returns (VAT, corporate tax, income tax, <em>Bituach Leumi<\/em>, etc.)<br \/>\n\u2022 Consistency checks across reported data<br \/>\n\u2022 Compliance with deadlines and administrative obligations<\/p>\n<h3>Assistance During Tax Audits<\/h3>\n<p>In case of an audit or reassessment, we defend your interests by representing you before the tax authorities and compiling all supporting documentation.<\/p>\n<h3>Tax Optimization &amp; Structuring<\/h3>\n<p>We design tailor-made tax strategies, including:<br \/>\n\u2022 Structuring of financial flows<br \/>\n\u2022 Legal reduction of tax liability<br \/>\n\u2022 Optimization of expenses and depreciation<br \/>\n\u2022 Structuring of complex legal arrangements<\/p>\n<h2>TAX REPRESENTATION &amp; MEDIATION<\/h2>\n<p>Assuline &amp; Co. acts as an active intermediary with the Israeli Tax Administration to defend your interests and secure your position.<br \/>\nEach year, we negotiate dozens of customized agreements with the authorities (<em>Mass Hachnassa<\/em>, VAT office, <em>Bituach Leumi<\/em>), enabling our clients to: Settle past tax issues, Negotiate payment plans, Optimize their tax position.<br \/>\nWe operate in a confidential, strategic, and structured manner, whether resolving disputes, managing active audits, filing voluntary disclosures, or securing advance tax rulings.<br \/>\nOur approach always aims to find a viable compromise while remaining fully compliant with the law.<\/p>\n<h2>VOLUNTARY DISCLOSURE &#8211; \u05d2\u05d9\u05dc\u05d5\u05d9 \u05de\u05e8\u05e6\u05d5\u05df<\/h2>\n<p>Do you have foreign income or assets that have not yet been declared to the Israeli tax authorities?<br \/>\nWe support you in the voluntary disclosure process with the Israeli Tax Authority.<br \/>\nImportant:<br \/>\nThe opportunity to file a voluntary disclosure depends on a specific circular issued by the Tax Authority. This procedure is not permanently available, so it\u2019s crucial to act within the permitted time frame.<\/p>\n<h3>Benefits of Voluntary Disclosure:<\/h3>\n<p>\u2022 Option to start the process anonymously in a secure framework<br \/>\n\u2022 Protection from criminal prosecution (subject to good faith)<br \/>\n\u2022 Full regularization of past tax situations<br \/>\n\u2022 Legal and tax security for foreign-held income and assets<\/p>\n<h2>LEGAL OPINION &amp; PRE-RULING<\/h2>\n<p>In complex or high-stakes situations, Assuline &amp; Co. helps you secure your tax position in advance using two key tools:<\/p>\n<h3>Legal opinion<\/h3>\n<p>Based on a technical analysis of the tax law applicable to your case, our experts issue a detailed legal opinion to demonstrate the compliance of a transaction or structure with Israeli tax law.<br \/>\nThis initiative is undertaken by the taxpayer and does not involve the tax authority, but it serves to justify your position in the event of a future audit.<br \/>\n<strong>Objectives:<\/strong><br \/>\n\u2022 Secure a tax structure before implementation (e.g., to reassure a bank, investor, or partner)<br \/>\n\u2022 Prevent future disputes or reassessments<br \/>\n\u2022 Provide legal arguments to support your position in case of future debate<br \/>\n\u2022 Offer criminal liability protection<\/p>\n<h3>Pre-Ruling (Advance Tax Ruling)<\/h3>\n<p>A formal request submitted to the Israeli tax authority, in which the taxpayer outlines a planned transaction or structure and requests an official position.<br \/>\nThe authority responds in writing and is bound by its decision, provided the facts presented are complete and accurate.<br \/>\nAdvantages:<br \/>\n\u2022 Clear definition of the tax treatment in advance<br \/>\n\u2022 Reduced uncertainty and risk<br \/>\n\u2022 Legal certainty approved by the authorities<\/p>\n<h3>To sum up :<\/h3>\n<p>We help you determine whether a legal opinion or a pre-ruling is the most suitable approach and handle the entire process from drafting and assembling the file to managing communications with the tax authorities.<\/p>\n<style>body {<br \/>\n        background-color: white;<br \/>\n        font-family: 'Jost', sans-serif;<br \/>\n        color: #222147;<br \/>\n    }<br \/>\n    table {<br \/>\n        width: 100%;<br \/>\n        border-collapse: collapse;<br \/>\n        background-color: white;<br \/>\n        color: #222147;<br \/>\n        font-size: 16px;<br \/>\n        border: 2px solid #222147;<br \/>\n    }<br \/>\n    table,<br \/>\n    tr,<br \/>\n    th,<br \/>\n    td {<br \/>\n        background-color: white !important;<br \/>\n    }<br \/>\n    table:hover,<br \/>\n    tr:hover {<br \/>\n        background-color: white !important;<br \/>\n    }<br \/>\n    th, td {<br \/>\n        border: 2px solid #222147 !important;<br \/>\n        padding: 2px 10px !important;<br \/>\n        vertical-align: top;<br \/>\n        text-align: left;<br \/>\n        line-height: 1.2;<br \/>\n    }<br \/>\n    thead th {<br \/>\n        font-weight: 700;<br \/>\n        text-align: center;<br \/>\n    }<br \/>\n    tbody th {<br \/>\n        font-weight: 700;<br \/>\n        white-space: nowrap;<br \/>\n        width: 30%;<br \/>\n    }<br \/>\n    tbody td:nth-child(2) {<br \/>\n        width: 40%;<br \/>\n    }<br \/>\n    tbody td:nth-child(3) {<br \/>\n        width: 30%;<br \/>\n    }<br \/>\n    \/* TABLETTE *\/<br \/>\n    @media screen and (max-width: 1024px) {<br \/>\n        table {<br \/>\n            font-size: 15px;<br \/>\n        }<br \/>\n        tbody th {<br \/>\n            width: 25%; 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no binding effect on the tax authority)<\/span><\/td>\n<td data-label=\"Pre-Ruling (D\u00e9cision Anticip\u00e9e)\"><span style=\"font-weight: 400;\">Binding for the tax authority (if facts are accurately presented)<\/span><\/td>\n<\/tr>\n<tr>\n<th><b>The Main Objective<\/b><\/th>\n<td data-label=\"Legal Opinion\"><span style=\"font-weight: 400;\">Provide legal certainty and protection (including criminal)<\/span><\/td>\n<td data-label=\"Pre-Ruling (D\u00e9cision Anticip\u00e9e)\"><span style=\"font-weight: 400;\">Obtain an official advance decision on a tax position<\/span><\/td>\n<\/tr>\n<tr>\n<th><b>Timeline<\/b><\/th>\n<td data-label=\"Legal Opinion\"><span style=\"font-weight: 400;\">Fast<\/span><\/td>\n<td data-label=\"Pre-Ruling (D\u00e9cision Anticip\u00e9e)\"><span style=\"font-weight: 400;\">Longer (formal procedure)<\/span><\/td>\n<\/tr>\n<tr>\n<th><b>When Recommended?<\/b><\/th>\n<td data-label=\"Legal Opinion\">Grey area, Internal Validation<\/td>\n<td data-label=\"Pre-Ruling (D\u00e9cision Anticip\u00e9e)\">Complex operation, major tax implications<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>We help you determine whether a legal opinion or a pre-ruling is the most suitable approach and handle the entire process from drafting and assembling the file to managing communications with the tax authorities.<\/p>\n<h2><\/h2>\n<h2>TAXATION OF REAL ESTATE COMPANIES<\/h2>\n<p>We have specific expertise in companies with a real estate focus (hotels, buildings, office spaces, shopping centers):<br \/>\n\u2022 Design of tailored tax structures<br \/>\n\u2022 Optimization of acquisition or holding structures<br \/>\n\u2022 Support with the tax aspects of complex real estate projects<\/p>\n<h2>TRANSFER PRICING \u2013 OECD COMPLIANCE<\/h2>\n<p>For international groups, transfer pricing management is essential. Our experts support you with:<br \/>\n\u2022 Drafting of mandatory documentation (following OECD and Israeli guidelines)<br \/>\n\u2022 Analysis of intra-group transactions<br \/>\n\u2022 Securing pricing strategies between entities in different countries<\/p>\n<h2>ASSET DECLARATION &#8211; \u05d4\u05e6\u05d4\u05e8\u05ea \u05d4\u05d5\u05df<\/h2>\n<p>A critical obligation for self-employed professionals and business owners:<br \/>\n\u2022 Full preparation of your net worth declaration<br \/>\n\u2022 Year-over-year comparison and discrepancy analysis<br \/>\n\u2022 Ensuring compliance with tax authority requirements<\/p>\n<h2>WHY CHOOSE ASSULINE &amp; CO. FOR YOUR TAX STRATEGY?<\/h2>\n<p>\u2022 Tax expertise<br \/>\n\u2022 In-depth knowledge of complex tax systems<br \/>\n\u2022 Full command of international accounting and taxation issues<br \/>\n\u2022 Strategic, confidential, and personalized support<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advisory, Support &#038; Optimization<\/p>\n","protected":false},"author":1,"featured_media":3730,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3729","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation - Cabinet d&#039;expertise Comptable en Israel Assuline &amp; Co<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.assuline.com\/en\/services-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation - Cabinet d&#039;expertise Comptable en Israel Assuline &amp; 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