The Israel Tax Authority has released guidelines on submitting employee equity incentive plans and a circular clarifying how to make these submissions through trustees.This guidance reflects changes to the Income Tax Regulations that are effective as of 1 January 2025. Following recent amendment to the Income Tax Regulations (Tax Relief in Employee Stock Allocations), 2003, updated on 17 September 2024 and effective as of 1 January 2025 (the Amended Regulations), the Israel Tax Authority (ITA) has published new guidance and a professional circular:On 5 December 2024, the ITA released a guideline (Guideline) detailing the submission process for employee equity incentive plans...