{"id":3064,"date":"2019-01-17T11:14:31","date_gmt":"2019-01-17T11:14:31","guid":{"rendered":"https:\/\/www.caa-lawyers.com\/?p=3064"},"modified":"2019-01-17T11:28:17","modified_gmt":"2019-01-17T11:28:17","slug":"%d7%9e%d7%a1-%d7%a8%d7%9b%d7%99%d7%a9%d7%94-2019","status":"publish","type":"post","link":"https:\/\/www.caa-lawyers.com\/he\/%d7%9e%d7%a1-%d7%a8%d7%9b%d7%99%d7%a9%d7%94-2019\/","title":{"rendered":"\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 2019"},"content":{"rendered":"<p><strong>\u05de\u05d4\u05d5 \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4? <\/strong><\/p>\n<p>\u05d1\u05d4\u05ea\u05d0\u05dd \u05dc<a href=\"https:\/\/www.nevo.co.il\/law_html\/Law01\/276_002.htm#Seif165\">\u05e1\u05e2\u05d9\u05e3 <\/a><em><a href=\"https:\/\/www.nevo.co.il\/law_html\/Law01\/276_002.htm#Seif165\">9(\u05d0) \u05dc\u05d7\u05d5\u05e7 \u05de\u05d9\u05e1\u05d5\u05d9 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df (\u05e9\u05d1\u05d7 \u05d5\u05e8\u05db\u05d9\u05e9\u05d4)<\/a>, <\/em>\u05db\u05dc \u05d4\u05e8\u05d5\u05db\u05e9 \u05d6\u05db\u05d5\u05ea \u05d1\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05de\u05d7\u05d5\u05d9\u05d9\u05d1 <em>\u05d1\u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4.<\/em> \u05dc\u05d3\u05d5\u05d2\u05de\u05d0: \u00a0\u05d1\u05ea\u05d9\u05dd \u05e4\u05e8\u05d8\u05d9\u05d9\u05dd, \u05d3\u05d9\u05e8\u05d5\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd, \u05de\u05d2\u05e8\u05e9\u05d9\u05dd \u05d1\u05d9\u05e2\u05d5\u05d3\u05d9\u05dd \u05e9\u05d5\u05e0\u05d9\u05dd (\u05d7\u05e7\u05dc\u05d0\u05d9, \u05de\u05e1\u05d7\u05e8\u05d9, \u05de\u05e9\u05e8\u05d3\u05d9\u05dd, \u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05d5\u05e2\u05d5\u05d3) \u05d5\u05de\u05d1\u05e0\u05d9\u05dd \u05d1\u05d9\u05e2\u05d5\u05d3\u05d9\u05dd \u05e9\u05d5\u05e0\u05d9\u05dd.<\/p>\n<p>\u05d4\u05e7\u05d5\u05e0\u05d4 \u05e0\u05d5\u05e9\u05d0 \u05d1\u05ea\u05e9\u05dc\u05d5\u05dd \u05d4\u05de\u05e1 \u05d1\u05e9\u05d9\u05e2\u05d5\u05e8 \u05e7\u05d1\u05d5\u05e2 \u05de\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e0\u05db\u05e1 \u05d5\u05db\u05e9\u05de\u05d3\u05d5\u05d1\u05e8 \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05e9\u05dc \u05d3\u05d9\u05e8\u05d4 (\u05dc\u05dc\u05d0 \u05e4\u05d8\u05d5\u05e8\u05d9\u05dd \u05d0\u05d5 \u05d4\u05e7\u05dc\u05d5\u05ea) \u05d4\u05d4\u05ea\u05e0\u05d4\u05dc\u05d5\u05ea \u05d4\u05d9\u05e0\u05d4 \u05e2\u05dc \u05e4\u05d9 \u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05dc\u05e4\u05d9 \u05e9\u05d5\u05d5\u05d9 \u05e8\u05db\u05d9\u05e9\u05ea \u05d4\u05d3\u05d9\u05e8\u05d4.<\/p>\n<p>\u05e2\u05dd \u05db\u05e0\u05d9\u05e1\u05ea \u05e9\u05e0\u05ea \u05d4\u05de\u05e1 2019, \u05d1\u05d5\u05e6\u05e2\u05d5 \u05e2\u05d3\u05db\u05d5\u05e0\u05d9 \u05e1\u05db\u05d5\u05de\u05d9\u05dd \u05db\u05e4\u05d9 \u05e9\u05d9\u05e4\u05d5\u05e8\u05d8\u05d5 \u05dc\u05d4\u05dc\u05df:<\/p>\n<p><strong>\u00a0\u05d3\u05d9\u05e8\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05d9\u05d7\u05d9\u05d3\u05d4 \u2013 \u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05d9\u05d5\u05dd 16.1.19:<\/strong><\/p>\n<p>\u05d2\u05d5\u05d1\u05d4 \u05d4\u05de\u05e1 \u05d0\u05d5\u05ea\u05d5 \u05ea\u05d9\u05d3\u05e8\u05e9\u05d5 \u05dc\u05e9\u05dc\u05dd \u05d1\u05e8\u05db\u05d9\u05e9\u05ea \u05d3\u05d9\u05e8\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05d9\u05d7\u05d9\u05d3\u05d4:<\/p>\n<ol>\n<li>\u05d3\u05d9\u05e8\u05d4 \u05e2\u05d3 \u05dc\u05e1\u05db\u05d5\u05dd \u05e9\u05dc 1,696,750 \u20aa &#8211; \u05dc\u05d0 \u05ea\u05d7\u05d5\u05d9\u05d9\u05d1 \u05d1\u05de\u05e1 (0%).\n<div id=\"attachment_3065\" style=\"width: 373px\" class=\"wp-caption alignleft\"><img fetchpriority=\"high\" decoding=\"async\" aria-describedby=\"caption-attachment-3065\" class=\"wp-image-3065\" src=\"https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-300x169.jpg\" alt=\" \u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 2019\" width=\"363\" height=\"205\" srcset=\"https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-300x169.jpg 300w, https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-768x432.jpg 768w, https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-1024x576.jpg 1024w, https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-260x146.jpg 260w, https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-50x28.jpg 50w, https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675-133x75.jpg 133w, https:\/\/www.caa-lawyers.com\/file\/2019\/01\/shutterstock_1055988521-resized-1200x675.jpg 1200w\" sizes=\"(max-width:767px) 363px, 363px\" \/><p id=\"caption-attachment-3065\" class=\"wp-caption-text\">\u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 2019<\/p><\/div><\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 1,696,750 \u20aa \u05d5\u05e2\u05d3 2,012,560 \u20aa &#8211; 3.5%.<\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 2,012,560 \u20aa \u05d5\u05e2\u05d3 5,192,150 \u20aa- 5%.<\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 5,192,150 \u20aa \u05d5\u05e2\u05d3 17,307,170 \u20aa- 8%.<\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 17,307,170 \u20aa &#8211; 10%.<\/li>\n<\/ol>\n<p><strong>\u05d3\u05d9\u05e8\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05e9\u05d0\u05d9\u05e0\u05d4 \u05d3\u05d9\u05e8\u05d4 \u05d9\u05d7\u05d9\u05d3\u05d4 (\u05de\u05e8\u05d5\u05d1\u05d4 \u05d3\u05d9\u05e8\u05d5\u05ea) :<\/strong><\/p>\n<ol>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05e9\u05e2\u05d3 5,194,225 \u20aa &#8211; 8%.<\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 5,194,225 \u20aa &#8211; 10%.<\/li>\n<\/ol>\n<p><strong>\u05e4\u05d8\u05d5\u05e8\u05d9\u05dd \u05d4\u05e7\u05dc\u05d5\u05ea :<\/strong><\/p>\n<p>\u05d1\u05ea\u05e7\u05e0\u05d5\u05ea \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05e0\u05e7\u05d1\u05e2\u05d5 \u05e4\u05d8\u05d5\u05e8\u05d9\u05dd \u05d5\u05d4\u05e7\u05dc\u05d5\u05ea \u05de\u05e1:<\/p>\n<ul>\n<li><strong>\u05d4\u05e7\u05dc\u05d4 \u05dc&quot;\u05e2\u05d5\u05dc\u05d4&quot;: <\/strong>\u00a0\u05e8\u05d5\u05db\u05e9 \u05d4\u05de\u05d5\u05d2\u05d3\u05e8 \u05db&quot;\u05e2\u05d5\u05dc\u05d4&quot; \u05d6\u05db\u05d0\u05d9 \u05dc\u05d4\u05e7\u05dc\u05d4 \u05d1\u05de\u05e1 \u05d4\u05e8\u05db\u05d9\u05e9\u05d4 \u05d1\u05e2\u05ea \u05e8\u05db\u05d9\u05e9\u05ea \u05d3\u05d9\u05e8\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05d0\u05d5 \u05e2\u05e1\u05e7 \u05d4\u05d7\u05dc \u05de\u05e9\u05e0\u05d4 \u05dc\u05e4\u05e0\u05d9 \u05e2\u05dc\u05d9\u05d9\u05ea\u05d5 \u05d0\u05e8\u05e6\u05d4 \u05d5\u05e2\u05d3 7 \u05e9\u05e0\u05d9\u05dd \u05dc\u05d0\u05d7\u05e8 \u05e2\u05dc\u05d9\u05d9\u05ea\u05d5.\u00a0 \u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05d4\u05de\u05e1 \u05dc\u05d6\u05db\u05d0\u05d9 \u05dc\u05d4\u05d8\u05d1\u05d4:<\/li>\n<\/ul>\n<ol>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05e9\u05e2\u05d3 1,788,285 \u20aa &#8211; 0.5%.<\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 1,788,285 \u20aa &#8211; 5%.<\/li>\n<\/ol>\n<ul>\n<li><strong>\u05d4\u05e7\u05dc\u05d4 \u05dc\u05e8\u05d5\u05db\u05e9 \u05de\u05e9\u05e7 \u05d7\u05e7\u05dc\u05d0\u05d9: <\/strong>\u05d4\u05e8\u05d5\u05db\u05e9 \u05d6\u05db\u05d5\u05ea \u05d1\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05dc\u05e6\u05d5\u05e8\u05da \u05d9\u05d9\u05e1\u05d5\u05d3 \u05de\u05e9\u05e7 \u05d7\u05e7\u05dc\u05d0\u05d9 \u05d0\u05d5 \u05e7\u05d9\u05d5\u05de\u05d5, \u05d6\u05db\u05d0\u05d9 \u05dc\u05d4\u05e7\u05dc\u05d4 \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4. \u05d4\u05d6\u05db\u05d0\u05d9 \u05dc\u05d4\u05d8\u05d1\u05d4 \u05d9\u05d7\u05d5\u05d9\u05d9\u05d1 \u05d1\u05de\u05e1 (\u05dc\u05d2\u05d1\u05d9 \u05d4\u05d7\u05dc\u05e7 \u05e9\u05d0\u05d9\u05e0\u05d5 \u05d1\u05e0\u05d9\u05d9\u05df \u05d4\u05de\u05e9\u05de\u05e9 \u05dc\u05de\u05d2\u05d5\u05e8\u05d9\u05dd, \u05d0\u05e9\u05e8 \u05dc\u05d2\u05d1\u05d9\u05d5 \u05d9\u05e9\u05dc\u05dd \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05e9\u05d9\u05e2\u05d5\u05e8\u05d9 \u05d4\u05de\u05e1 \u05d4\u05d7\u05dc\u05d9\u05dd \u05e2\u05dc \u05e8\u05db\u05d9\u05e9\u05ea \u05d3\u05d9\u05e8\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05db\u05d0\u05de\u05d5\u05e8 \u05dc\u05e2\u05d9\u05dc):<\/li>\n<\/ul>\n<ol>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05e9\u05d0\u05d9\u05e0\u05d5 \u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 428,255 \u20aa &#8211; 0.5%.<\/li>\n<li>\u05e2\u05dc \u05d7\u05dc\u05e7 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dc 428,255 \u20aa &#8211; 5%.<\/li>\n<\/ol>\n<ul>\n<li><strong>\u05d4\u05e7\u05dc\u05d4 \u05dc\u05e0\u05db\u05d4, \u05e2\u05d9\u05d5\u05d5\u05e8, \u05e0\u05e4\u05d2\u05e2 \u05e4\u05e2\u05d5\u05dc\u05d5\u05ea \u05d0\u05d9\u05d1\u05d4 \u05d5\u05de\u05e9\u05e4\u05d7\u05d5\u05ea \u05d7\u05d9\u05d9\u05dc\u05d9\u05dd \u05e9\u05e0\u05e1\u05e4\u05d5 \u05d1\u05de\u05e2\u05e8\u05db\u05d4: <\/strong>\u00a0\u05d4\u05e8\u05d5\u05db\u05e9 \u05e2\u05e9\u05d5\u05d9 \u05dc\u05d4\u05d9\u05d5\u05ea \u05d6\u05db\u05d0\u05d9 \u05dc\u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05d5\u05e4\u05d7\u05ea \u05d1\u05e9\u05d9\u05e2\u05d5\u05e8 \u05e9\u05dc 0.5% \u05d1\u05dc\u05d1\u05d3 \u05de\u05e2\u05e8\u05da \u05d4\u05d3\u05d9\u05e8\u05d4.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>\u05de\u05d7\u05e9\u05d1\u05d5\u05df \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4- \u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05d9\u05e1\u05d9\u05dd:<\/strong><\/span><\/p>\n<p>\u05e1\u05db\u05d5\u05dd \u05d4\u05de\u05e1 \u05d0\u05d5\u05ea\u05d5 \u05ea\u05d9\u05d3\u05e8\u05e9\u05d5 \u05dc\u05e9\u05dc\u05dd \u05d1\u05d1\u05d9\u05e6\u05d5\u05e2 \u05e2\u05e1\u05e7\u05ea \u05e0\u05d3\u05dc&quot;\u05df \u05ea\u05dc\u05d5\u05d9 \u05d1\u05d2\u05d5\u05e8\u05de\u05d9\u05dd \u05e9\u05d5\u05e0\u05d9\u05dd \u05db\u05d2\u05d5\u05df: \u05e1\u05d5\u05d2 \u05d4\u05d7\u05d9\u05e9\u05d5\u05d1 (\u05e8\u05d2\u05d9\u05dc\/\u05e0\u05db\u05d4\/\u05e2\u05d9\u05d5\u05d5\u05e8\/\u05e2\u05d5\u05dc\u05d4) , \u05ea\u05d0\u05e8\u05d9\u05da \u05d4\u05e8\u05db\u05d9\u05e9\u05d4, \u05e9\u05d5\u05d5\u05d9 \u05d4\u05e2\u05e1\u05e7\u05d4 \u05d5\u05db\u05d5'. \u05d1\u05e2\u05d6\u05e8\u05ea \u05d4\u05e1\u05d9\u05de\u05d5\u05dc\u05d8\u05d5\u05e8 \u05e9\u05dc \u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05d9\u05e1\u05d9\u05dd \u05ea\u05d5\u05db\u05dc\u05d5 \u05dc\u05d1\u05e6\u05e2 \u05d7\u05d9\u05e9\u05d5\u05d1 \u05d5\u05dc\u05d3\u05e2\u05ea \u05de\u05d4\u05d5 \u05d4\u05e1\u05db\u05d5\u05dd \u05dc\u05ea\u05e9\u05dc\u05d5\u05dd \u05d4\u05e6\u05e4\u05d5\u05d9 \u05dc\u05db\u05dd \u05d1\u05de\u05e1\u05d2\u05e8\u05ea \u05e2\u05e1\u05e7\u05ea \u05d4\u05e0\u05d3\u05dc&quot;\u05df.<\/p>\n<p>\u05dc\u05db\u05e0\u05d9\u05e1\u05d4 \u05dc\u05e1\u05d9\u05de\u05d5\u05dc\u05d8\u05d5\u05e8 \u2013 <a href=\"https:\/\/www.misim.gov.il\/svsimurechisha\/FrmFirstPage.aspx#nbb\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df.<\/a><\/p>\n<p><strong>\u05dc\u05e4\u05e8\u05d8\u05d9\u05dd \u05e0\u05d5\u05e1\u05e4\u05d9\u05dd, \u05d0\u05e0\u05d5 \u05e2\u05d5\u05de\u05d3\u05d9\u05dd \u05dc\u05e8\u05e9\u05d5\u05ea\u05db\u05dd &#8211; \u05dc\u05d7\u05e5 <a href=\"https:\/\/www.caa-lawyers.com\/he\/#contact\">\u05db\u05d0\u05df<\/a>.\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u05de\u05d4\u05d5 \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4? \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05e1\u05e2\u05d9\u05e3 9(\u05d0) \u05dc\u05d7\u05d5\u05e7 \u05de\u05d9\u05e1\u05d5\u05d9 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df (\u05e9\u05d1\u05d7 \u05d5\u05e8\u05db\u05d9\u05e9\u05d4), \u05db\u05dc \u05d4\u05e8\u05d5\u05db\u05e9 \u05d6\u05db\u05d5\u05ea \u05d1\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05de\u05d7\u05d5\u05d9\u05d9\u05d1 \u05d1\u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4. \u05dc\u05d3\u05d5\u05d2\u05de\u05d0: \u00a0\u05d1\u05ea\u05d9\u05dd \u05e4\u05e8\u05d8\u05d9\u05d9\u05dd, \u05d3\u05d9\u05e8\u05d5\u05ea \u05de\u05d2\u05d5\u05e8\u05d9\u05dd, \u05de\u05d2\u05e8\u05e9\u05d9\u05dd 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