The Israel Tax Authority has issued a new professional circular addressing the acceleration mechanisms for stock option vesting under Section 102 of the Israeli Tax Ordinance.The circular clarifies the tax implications of different acceleration types, including single trigger, double trigger and termination-based accelerations, while distinguishing between cash and equity compensation tax treatments. On 11 March 2025, the Israel Tax Authority (ITA) published a professional circular regarding the acceleration mechanism for the vesting period of stock options granted under Israeli Tax Ordinance (Ordinance) Section 102.According to the circular, the ITA distinguishes between three different types of acceleration mechanisms.Single-trigger acceleration: If the acceleration...