The Israel Tax Authority has released new reportable tax positions for the 2025 tax year, targeting structures similar to tax shelters in the United States and the United Kingdom. These positions require Israeli residents with foreign income, especially those investing in the United States through partnerships or limited-liability companies, to calculate their income according to Israeli tax law. This includes reconciling differences in depreciation rates between countries, which may lead to significant reporting obligations and affect tax advantages for investors.

Other new positions address issues such as the treatment of relatives' trusts and the use of foreign tax credits by Israeli parent companies. The measures are complex and will require careful attention from those with direct or substantial investments abroad. Taxpayers are advised to consult with professional advisers to ensure compliance and to understand the implications for their specific situations.