Accounting Services for Self-Employed Individuals and Private Clients<\/em><\/strong><\/p>\n\n\n\n Ongoing Support and Reporting for Small Business Owners<\/em><\/em><\/strong><\/p>\n\n\n\n Small Business (Osek Zair)<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Exempt Dealer (Osek Patur)<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Licensed Dealer (Osek Murshe)<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Asset Declaration for Tax Authority<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Special Certifications for Authorities and Banks<\/strong><\/p>\n<\/div>\n\n\n\n Bookkeeping Services<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Annual Tax Filing for Individuals<\/em><\/em><\/em><\/strong><\/p>\n\n\n\n Tax Refunds for Employees<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n High-Income Individuals<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Rental Income from Properties in Israel<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Israelis with Foreign Income<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Non-Residents with Income in Israel<\/strong><\/p>\n<\/div>\n\n\n\n International Taxation <\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n Articles<\/em><\/strong><\/p>\n\n\n\n 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.\nAs 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').\nAccording to Income Tax Procedure No. 5\/2025 issued by the Israel Tax Authority, it was determined that an additional tax...<\/p> Read more<\/a><\/p><\/div>\n\n\n Opening an independent business in Israel requires registering with three authorities. A \u201cPatur\u201d (Exempt) dealer is a type of small business that allows an individual to report their income from self-employment to the tax authorities (Income Tax, VAT, and National Insurance).\n\nA Patur business can only be registered for one person\u2014it cannot be jointly owned.\n\nThe term \u201cexempt\u201d in \u201cosek patur\u201d (exempt dealer) refers to exemption from charging VAT (Value Added Tax). Every transaction in Israel is generally subject to VAT, but exempt dealers are not required to collect VAT from their clients\u2014provided they meet specific criteria such as staying below a certain annual income threshold...<\/p> Read more<\/a><\/p><\/div>\n\n\n Granting stock options or shares to employees is an effective tool for improving compensation, retaining employees, and attracting new talent\u2014primarily in high-tech and startup companies, but not exclusively. In recent years, more and more companies have been rewarding their employees not only with a monthly salary, but also by granting stock options and company shares.\n\nCompanies mainly use these compensation methods to achieve two key goals...<\/p> Read more<\/a><\/p><\/div>\n\n\n Every business needs the right financial guidance. arielmuc@gmail.com<\/a><\/p>\n\n\n\n 0526495566<\/p>\n\n\n\n Hemda Street, Haifa<\/p>\n\n\n\n![\"\"](\"https:\/\/amuc.co.il\/wp-content\/uploads\/2025\/06\/1-removebg-preview.png\")
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<\/a><\/figure><\/div>\n<\/div>\n\n\n\nWhat is the Additional Tax?<\/a><\/h2>\n\n
![\"\u05d4\u05de\u05e9\u05de\u05e2\u05d5\u05ea](\"https:\/\/amuc.co.il\/wp-content\/uploads\/2025\/06\/afb5cfe8836fbc248a5bd07e1793c9fd.jpg\")
<\/a><\/figure><\/div>\n<\/div>\n\n\n\nThe Meaning of Opening an \"Osek Patur\": Obligations, Rights, and Limitations<\/a><\/h2>\n\n
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<\/a><\/figure><\/div>\n<\/div>\n\n\n\nEverything You Need to Know About Employee Stock Purchase Plans (ESPP)<\/a><\/h2>\n\n
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\n\n\n\nNeed help starting or managing your business?<\/em><\/h2>\n\n\n\n
I\u2019m here to offer reliable, personalized accounting solutions tailored to your needs.
Whether you\u2019re just getting started or expanding your business \u2013 I\u2019m here to help.<\/p>\n<\/div>\n\n\n\nContact me<\/em><\/h2>\n\n\n\n