Hishuvend — tax exposure on profit distribution

The whole computation, in one second.

A professional system for Israeli CPAs and tax advisors. It includes a full computation of the rules on undistributed profits and wallet companies (sections 62A and 81A–81F of the Income Tax Ordinance) based on a trial balance or a detail report, a salary vs. dividend comparison, interest and linkage on shareholder loans from a ledger card, and more. The data passes reconciliation checks, and every result is produced as a branded report for the client.

Up to date with Amendment 277 · tax year 2026

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  • First full use free of charge
  • No credit card required
  • Encrypted client files
Section 81ASection 81BSection 81CSection 62A(a1)Income Tax Circular 7/2025Execution Instruction 9/2026Amendment 277Section 121B — surtaxCapital Investments LawPreferred technological enterpriseAssets shieldExpenses shield
7calculators and planning tools
3automatic reconciliation checks per report
100%match with the Tax Authority examples checked
2computation tracks — tax estimate and annual

A complete system for the tax on profit distribution

Built on the wording of the law, Income Tax circulars and execution instructions, and checked against the Israel Tax Authority's numerical examples.

Trial balances and detail reports

Automatic data entry from the trial balance

A trial balance or detail report in Excel, CSV or PDF — including for a period during the year. Accounts are classified automatically, the classification is kept from year to year by account number, and the figures can be extrapolated to a full year.

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Sections 81A–81F

Exempt profits under both alternatives, the three shields, the exemption tests, the transition rule and a comparison of routes.

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Section 62A

Wallet company — 62A(a), and excess profitability — 62A(a1): scope conditions, attribution to active shareholders, marginal tax and both reporting alternatives.

₪

Dividend tax Free!

25% / 30%, including the 3% surtax and the additional 2% on income that is not from personal exertion.

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Benefited and preferred enterprises

Approved, benefited, preferred and technological — corporate tax on release and reduced dividend tax.

⇅

Salary vs. dividend

The optimal mix for the controlling shareholder, including National Insurance at controlling-shareholder rates.

⟳

Shareholder loans

Imputed interest under 3(t) and 3(j), and the exposure on withdrawals under 3(t1).

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Dividend gross-up

The distribution needed to receive a requested net amount, including surtax.

⎙

Client report and Excel

A PDF report branded with the firm's name, Excel export and saved client files.

Reconciliation checks

A reconciliation check for every reading

The system runs reconciliation checks on the data read, and any mismatch is shown to the user.

  • Total assets = liabilities and equity
  • Income less expenses = profit before tax
  • Movement in retained earnings matches profit and dividends
The advantages

From a spreadsheet — to a controlled computation

Manual work

  • Typing the figures from the report by hand
  • Building a separate spreadsheet for each section
  • Risk of errors, broken formulas, multiple versions and more
  • Manually following circulars and legislative changes
  • All the work, every year — from scratch

With the system

  • Automatic reading of the figures from the report
  • Seven ready tools, following the wording of the law
  • Built-in reconciliation checks and approval of the computation
  • Ongoing updates according to current law
  • Data and settings kept from year to year
How it works

Three steps to a full computation

Load a trial balance or detail report

Excel, CSV or PDF. The system identifies the report year, the columns and the account classification.

Review and complete

The figures are entered into the fields and checked. Only data that is not in the report needs to be completed.

Full computation and reports

A detailed result, exemption tests, a comparison of routes and payment dates.

Confidentiality and data security

Client files and documents are stored encrypted in the firm's account, and access is limited to the user and the firm's team. Deleting a file also deletes the documents stored in it. The system operates in accordance with the Israeli Protection of Privacy Law and the Data Security Regulations.

Data encryptionTLS encryptionHashed passwords (bcrypt)No tracking cookiesAccessible

Frequently asked questions

Are uploaded documents stored?

Documents are stored encrypted in the client file, so they can be reopened without uploading them again. Access is limited to the user and the firm's team, and deleting a client file also deletes the documents stored in it. Files are read in the browser; to suggest an account classification, only the account names are sent to the AI provider — no amounts and no client details.

What are the computations based on?

On the wording of sections 81A–81F and 62A(a1) of the Israeli Income Tax Ordinance (Amendment 277), Income Tax Circular 7/2025 and Execution Instruction 9/2026. The calculators were checked against the numerical examples published by the Israel Tax Authority.

How does the system read a trial balance or a detail report?

It identifies the columns, account numbers and balances, and classifies each account into its group — cash, assets, equity, income and expenses. The classification is saved in the client file by account number and applied automatically in later years. After reading, reconciliation checks are run, and any mismatch is shown to the user.

Does the system replace professional advice?

No. The system is a tool for estimating and reviewing. Reviewing the data and the final decision remain the responsibility of the CPA or tax advisor handling the file.

Is the interface in English?

The public site and the professional articles are available in English. The system itself — the calculators, client files and reports — is in Hebrew, since it is built for Israeli tax practice.

How can a subscription be cancelled?

From the account page. There is no commitment period, and access remains active until the end of the paid period.

Who can I contact with further questions?

Through the contact form on the site, by email at dinah@c-b-cpa.co.il or by phone at 02-6237626. A reply is usually given within one business day.

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