As part of the government's measures to implement adjustments for compliance with the fiscal frameworks for the years 2025 to 2027, on December 26, 2024, the Economic Efficiency Law (Legislative Amendments for Achieving the Budget Objectives for the 2025 Fiscal Year) was published. As part of this law, Section 121B of the Income Tax Ordinance was amended, which deals with the 'Tax on High Incomes' (hereinafter: 'the Additional Tax'). According to Income Tax Procedure No. 5/2025 issued by the Israel Tax Authority, it was determined that an additional tax...