Professional services · Israel · Corporate & tax

מלכודת הרווחים הכלואים בישראל נסגרת.

החל מ-1 בינואר 2025, סעיף 81 לפקודת מס הכנסה מחיל על כל חברת מעטים עם רווחים צבורים מעל NIS 750,000 (כ-€185,000) בחירה שנתית בין ארבעה מסלולים: לחלק דיבידנד של 6%, לחלק יותר ממחצית הרווחים העודפים, להוכיח שלחברה אין כאלה, או לספוג מס יסף של 2%. הבחירה חוזרת מדי שנת מס, ומס היסף לא ניתן לקיזוז מול שום מס אחר בשום שנה עתידית.

01 הכאב

שבע מאות וחמישים אלף שקל. שם המלכודת נסגרת. מעל NIS 750,000 (כ-€185,000) של רווחים צבורים, כל חברת מעטים ישראלית (חמישה בעלי מניות או פחות, לא ציבורית, לא חברת בת) חייבת לבחור מסלול עד 31 בדצמבר או לשלם מס יסף של 2% על מה שרשות המסים מכנה "רווחים עודפים".1 סעיף 81 לפקודת מס הכנסה נכנס לתוקף ב-1 בינואר 2025.2

הבחירה חוזרת מדי שנת מס. לחלק דיבידנד של 6% מהרווחים הצבורים (5% ב-2025 בלבד). לחלק יותר ממחצית הרווחים העודפים. להוכיח שלחברה אין כאלה. או לספוג את המכה של 2%, ללא זיכוי וללא ניכוי.3 משרד האוצר מכוון להכנסה של NIS 10 מיליארד (כ-€2.5 מיליארד).1 התאגדויות עצמאיות מתחת ל-NIS 30M מחזור עומדות בפני מלכודת מקבילה: רווחיות מעל 25% מההכנסות מסווגת את הפירמה כ"חברת מעטים רווחית" לפי סעיף 62א ומפעילה שיעור שולי של 50% על העודף.2 טיוטת תקנות המגדירה "עודפים רעים" פורסמה ב-20 בינואר 2025.3

מסלול שגוי בלתי-ניתן-לתיקון. לאחר התשלום, ה-2% לא ניתנים לקיזוז מול שום מס אחר בשום שנה עתידית. עשרות אלפי חברות החזקה, עסקים משפחתיים והתאגדויות מקצועיות של אדם אחד מריצות כעת אופטימיזציה של ארבע דרכים מדי דצמבר, כאשר בעלי מניות זרים מחשבים מחדש האם הקלת זיכוי המס הזר שלהם תשרוד את המהלך.4

סעיף 81 בתוקף מ-1 בינואר 2025. יעד האוצר: NIS 10 מיליארד.1
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02Who solves this today

Three Israeli tax practices that publish dedicated client updates on the Section 81 trapped-profits regime on their own websites and offer their tax department to advise closely-held companies on the pathway choice — the route an Israeli founder or family-business CFO actually takes when the Q4 deadline approaches. Each was checked live on the date of writing. The list is intentionally narrow.

Israeli law firm. Tax department publishes a dedicated client update titled "Israeli Tax Reform for 'Closely Held Companies'" and offers its services on the Section 81 / Section 62A pathway choice and the 2% surtax mechanics.
barlaw.co.il
Israeli law firm. Dedicated practitioner update on "Taxation of Undistributed Profits and Personal Service Companies"; tax department offers comprehensive advice on the 4-pathway choice and on draft "bad surpluses" regulations.
herzoglaw.co.il
Israeli law firm. Tax newsflash addresses the Economic Efficiency Law's undistributed-profits regime and the temporary asset-transfer provision; tax department offered for closely-held company pathway and liquidation questions.
s-horowitz.com

Listed providers publicly market to the Israel Section 81 / closely-held-company / trapped-profits / 2% surtax planning niche on their own client-update or news pages. Inclusion is not endorsement. Adjacent vendors and firms were considered and excluded where their public homepage did not explicitly name the niche at the date of writing — CWS Israel (cwsisrael.com) returned HTTP 200 but the homepage marketed Employer-of-Record, payroll outsourcing and digital-reporting compliance services rather than closely-held-company tax planning, so it is referenced in section 01 as a trade-press citation rather than listed as a third-party solution; KPMG Israel (kpmg.com/il) returned HTTP 200 but the tax-services page surfaced only generic international-tax / transfer-pricing / global-mobility lines with no Section 81 / closely-held-company / trapped-profits service line, so it was dropped; Deloitte Israel (deloitte.com/il) returned HTTP 200 but the tax-services page covered only Corporate / International / Indirect / Transfer Pricing taxation with no Section 81 reference, so it was dropped; PwC Israel (pwc.com/il) returned HTTP 403 on the tax-services page probed and the niche could not be confirmed at the front-page level, so it was dropped pending re-check; EY Israel (ey.com/en_il/services/tax) returned HTTP 404 on the tax-services page probed, so it was dropped pending re-check; Pearl Cohen tax (pearlcohen.com/practices/tax) returned HTTP 200 but the page focused on transfer-pricing and Domestic Tax with no Section 81 / closely-held reference, so it was dropped; Shibolet (shibolet.com/practice/tax) returned HTTP 200 but the practice page referenced civil/criminal/income/VAT/international tax broadly with no closely-held-company or trapped-profits language, so it was dropped; FBC & Co. (fbclawyers.com/practices/tax) returned HTTP 200 but listed only coronavirus-relief, municipal-tax-discount, real-estate professional-activity, bad-debt-deductions and ESOP updates with no Section 81 reference, so it was dropped; Goldfarb Seligman (goldfarb.com/practices/tax) returned HTTP 403, Yigal Arnon (yigalarnon.com/practices/tax) returned ECONNREFUSED, Doron Tikotzky Kantor Gutman (dtkgmlaw.com) returned ECONNREFUSED, Meitar (meitar.com/Practice/Detail/3) returned HTTP 404 — all four dropped pending re-check; Trullion, Hyp, Sweep, Sumit, Komo, Papaya Global IL, Deel IL, Hashavshevet, Rivhit, Priority and Hilan were considered as tax-tech / accounting-platform candidates but did not surface a public closely-held-company / Section 81 / trapped-profits / 2% surtax / 6% deemed-dividend planning module on their homepages at the date of writing, so all were dropped pending re-check (the niche today is professional-services advisory, not a packaged software offering — which is precisely the wedge the third TL;DR bullet describes). The Israel Tax Authority and Ministry of Finance — the rule-makers publishing Section 81 guidance, draft "bad surpluses" regulations and the April 2026 digital-reporting API — are referenced in section 01 as the regulators rather than listed as third-party solution providers. Jerusalem Post is referenced in section 01 as a trade-press citation; Barnea, Herzog Fox & Neeman and S. Horowitz double as solution providers because their own front-line client updates self-market specific Section 81 advisory capabilities.

Listed companies — manage your entry. If you are one of the providers above and anything here is wrong, missing, or out of date — or you'd rather not be listed — write to us. Removal within 24 hours; corrections within 7 business days. We do not contact listed companies first; we publish what your own public marketing claims and respond when you reach out. Email contact@aikraft.com.

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