以色列公司注冊程序

Pursuant to the Israeli Companies Law, 5759-1999 (the "Companies Law") any person may establish a company in Israel, provided that none of the objects of the company is illegal, immoral or contrary to public policy.  In Israel, a company may have a single shareholder and single director, both of which, generally speaking, can be non-Israeli residents and non-Israeli citizens.

根據《以色列公司法5759-1999》（簡稱《公司法》）的規定，任何人都能在以色列設立公司。公司的主要目的不能為非法、不道德或與與公共秩序相違。在以色列公司可以擁有單一股東和單一董事， 且該股東和董事皆可為非以色列公民或居民。

A.    Company Registration

A.    公司注冊

1.      Under the Companies Law, the registration of a company must be requested in writing by one of the company's shareholders (the "Applicant"), while one shareholder is sufficed to incorporate a company in Israel. The Applicant should file an application form with the Israeli Companies Registrar (the "Registrar"), certified by an Israeli lawyer (or, if executed abroad, by an Israeli consul) in which the Applicant should suggest different names for the new company, in Hebrew, which the option to add an English name as well. The following documents should be attached to the application form:

根據以色列《公司法》的規定，單一股東可滿足在以色列設立公司的要求。公司注冊必須由公司的一名股東書面提出申請（該股東為申請人）。該申請人必須填寫由以色列公司注冊處制定的申請表， 該申請表必須由一位以色列律師認證（如果此申請在以色列以外的國家提出，則須由以色列駐申請人所在地的領事館領事認證）。在申請表中申請人必須填寫不同的擬申請的公司名稱, 該名稱須為希伯來語，在希伯來語名稱之后可加英語名稱。以下文件必須隨付申請表：

1.1   The company's Articles of Association (the “Articles”) duly signed by all of the shareholders, which may includes, inter alia, information regarding the name of the company, its objects, its shareholders scope of liability, the rights and obligations of the shareholders, the board and  management of the company and any other matter the shareholders deem necessary to include in the Articles. Due to the requirement of the registrar, the initial Articles will be in Hebrew. This initial version of the Articles may be replaced by a shareholders' resolution with an amended version of the Articles, which may be in English, and which will be the binding version of the Articles.

由所有股東簽字的公司章程：該章程須包括公司名稱、公司目的、股東責任范圍、股東權利義務、董事會和公司管理層的信息以及其他股東認為需要包括在公司章程中的事項。根據以色列公司注冊處的要求， 初始的公司章程須為希伯來語。最初版本的公司章程可以被股東會決議之后修訂的版本替代，修訂后的公司章程可為英語，公司將受修訂后版本公司章程約束。

1.2   Affidavits of the initial directors of the company asserting their willingness and ability to serve as directors of the company. Please note that the original version of such Affidavits (with the original signatures) must be filed with the Registrar.

由擬設立公司初始董事簽署的宣誓陳述書。董事在該宣誓陳述書中須陳述其擔任公司董事職位的意愿和能力。具有原始簽章的宣誓陳述書原件必須留在以色列公司注冊處報備存檔。

1.3   Affidavits of the initial shareholders of the company asserting their willingness and ability to incorporate the company and to hold its shares. Please note that the original version of such Affidavits (with the original signatures) must be filed with the Registrar.

由擬設立公司初始股東簽署的宣誓陳述書。股東在該宣誓陳述書中須陳述其設立公司及持有公司股份的意愿和能力。具有原始簽章的宣誓陳述書原件必須留在以色列公司注冊處報備存檔。

1.4   The company is also required to provide to the Registrar a true copy of the original passports of all directors and shareholders of the company who are not Israeli citizens, and, with respect to directors and shareholders of the company who are foreign corporations, a certified copy of the certificate of incorporation of such corporations and a confirmation of their valid existence, notarized by a notary in such corporation's jurisdiction of incorporation.

擬注冊公司會被要求向以色列公司注冊處提供其所有非以色列公民董事和股東的護照真實副本；如果該公司的股東是國外公司，則須提交該外國公司經認證的公司注冊書和一份由該國外公司設立地公證處進行過公證的證明，證明該國外公司的有效存續。

2.      Duration of Incorporation/Registration. Following the filing of the registration application and all required documents, the Registrar will issue to the company a certificate of incorporation and a company number of 9 digits within approximately 3 working days; however, the requirement to obtain notarized affidavits and/or other signatures from abroad may result in a more lengthy and complex process.

公司設立／注冊時間: 在公司設立/注冊過程中，在填寫注冊申請及提交所有文件之后，以色列公司注冊處會在提交文件后的三個工作日左右授予該擬注冊公司一份帶有9位注冊號的公司注冊證。必須注意的是在此過程中如涉及到從以色列以外的國家取得公證／認證后的宣誓公證書和/或其它簽章時，公司的注冊過程時間將會更長更復雜。

3.      Payment of Registration and Annual Fees. The Applicant should pay, at the time of the filing of the registration request, a registration fee (currently, approximately US$680). The company shall thereafter pay an annual fee every year to the Registrar (currently, approximately US$365). It is also possible to pay the incorporation and renewal fees via the Internet.

公司注冊費和年費的支付:  申請人需要在提交注冊申請時繳納注冊費 (目前注冊費為2640謝克爾，按照當前匯率約合683美元) 。公司在此后每年須向以色列公司注冊處繳納年費（當前年費約為1502謝克爾，按照當前匯率約合389美元）。注冊費和每年的年費也可以通過網絡繳納。

4.      Share Capital The Companies Law indicates that the company shall determine its registered share capital, including the number of shares of each class in its Articles, and that the shares of the company may all be of nominal value or may all be without a nominal value. Generally speaking, there are no requirements for a minimum or maximum amount of share capital. In a private company it is allowed to have more than one class of shares in the company, such that each class of share may be eligible to different rights.

股本要求: 根據《公司法》規定，公司必須認定其注冊資本，并在其公司章程中包含股份類型和每種類型中的股份數量。公司的股份可以都有或都沒有名義價值。總的來說，以色列法律沒有規定股本的下限和上限。在私營企業的股份中允許包含一種類型以上的股份，而每一類股份可以享有不同的權利。

5.      Limitation of Liability   Under Companies Law, it is permitted to establish an unlimited liability and a limited liability companies. The most common structure for operation of companies in Israel is the private limited liability company. In a limited liability company, the liability of the shareholders for the debts of the company is limited by the amount of share capital invested by the shareholder in the company. The manner of limitation shall also be set out in the Articles. Where the shares in the company are of nominal value, the shareholders shall be liable to pay at least the nominal value of the shares (unless the company decides to allot shares with a nominal value for consideration of less than their nominal value). It should be noted that in some extreme circumstances the Israeli courts can decide to pierce the corporate veil and impose the debt of the company on its shareholders.

有限責任:以色列《公司法》允許設立無限責任公司和有限責任公司。在以色列運營的公司最常見的形式是有私營限責任公司。在有限責任公司中，股東僅以自己的出資額為限對公司債務負責。有限責任形式應在公司章程中列明。當公司的股份具有名義價值時，股東有責任支付股份的名義價值（除非公司決定根據名義價值配股以換取低于名義價值的股本）。在一些極端情況下以色列法院有權決定“刺破公司的面紗”，責令股東直接向公司債權人履行法律義務、承擔法律責任。

B.     Registration with other authorities

在其它機構的登記注冊

1.     Income Tax Authorities. A company is required to file a registration application with the Israeli Income Tax Authorities (the “ITA”) immediately prior to commencing business operations in Israel. Generally, registration with the Israeli Income Tax Authorities is completed in approximately one week from the date on which the application is filed. As opposed to other business entities, a company controlled by non-Israeli residents shall have to appoint a local representative to act as its agent vis-à-vis the Tax Authorities.

所得稅部門:公司在以色列開展業務以前應當在以色列稅務局（ＩＴＡ）填寫注冊申請。通常情況下, 所得稅的注冊在向有關部門提交申請后的約一周可以完成。和其他商業實體不同，由非以色列居民所控制的公司必須指定一名當地代表作為它的代理人與以色列稅務局面對面處理所得稅相關事務。

2.      V.A.T Authorities. Every business entity is required to file a registration application with the V.A.T Authorities immediately prior to commencing business operations in Israel. In fact, an entity that is required to file an application with the V.A.T. Authorities may not enter into any contract under which it receives any payment without first filing the application (although once the filing is completed, the entity may start conducting business). Generally, registration with the V.A.T. Authorities is completed in approximately one week from the date on which the application is filed. As opposed to other business entities, a company controlled by non-Israeli residents shall have to appoint a local representative having a permanent place of residence in Israel, to act as its agent vis-à-vis the V.A.T Authorities.

增值稅部門：在以色列，每個商業實體開展業務之前須立即遞交所增值稅注冊申請。須向增值稅部門進行申請的實體在完成申請以前不能簽訂任何接受付款的合同（在遞交申請后該實體可開始營業）。一般情況下在增值稅部門的注冊登記在申請提交后約一周可以完成。與其他商業實體不同，由非以色列居民控制的公司須指派一位在以色列有永久住所的當地代表作為其代理與增值稅管理機關面對面處理增值稅相關事務。

3.     Requirements Relating to Residency and Nationality of Shareholders. There are no legal requirements regarding the residency and nationality of shareholders, directors and officers of a company, except for the requirement for a company without Israeli shareholders to have a representative with permanent place of residence in Israel for tax and V.A.T. purposes, as set forth above. Please note, however, that from a practical point of view, the incorporation of a company in Israel, completing all required applications and forms, filing those applications with the appropriate authorities (and even opening a bank account) may require additional time and effort if there are no Israeli shareholders and/or directors and/or officers, due to, among other things, requirements regarding notarization and affirmation of necessary affidavits and other documents. This is generally because acceptable notarization with respect to some of the documents that are required to be notarized prior to filing is only by way of an Israeli notary, through the local Israeli consulate or through an apostil process and all such options can involve additional time and costs.

對股東的住所和國籍要求：除沒有以色列籍股東的公司須指派一位在以色列擁有永久住所的代表代理公司處理稅務和增值稅事務以外，以色列法律對于股東、董事和公司高級職員的住所和國籍沒有要求。但從實踐上來看，在公司沒有以色列股東、以色列董事或以色列高級雇員的情況下，在以色列注冊公司、完成所有要求的申請和表格、向正確的機構提交申請（甚至在銀行開戶）都需要額外的時間和精力。這主要是因為在提交申請之前所需的一些須經公證或認證的文件只能通過以色列公證人、以色列領事館公證或認證，所有這些過程都可能花費額外的時間和成本。

4.     Formation of an Israeli Company Using the Services of a Trust Company.  Generally speaking, the trust company will establish a new company using a very basic form of Articles of Association, and filing all other required documents (including the above mentioned application letter and affidavits). Immediately following the registration of the company, which is usually achieved in a matter of a few days, the trust company shall transfer the company's shares to the beneficial owner. The company's new shareholders would then appoint its directors, amend the Article of the company and, if necessary, change its name by a shareholder's resolution, and report such changes to the Registrar. This mechanism will reduce the number of documents that shall need to be notarized and send in their original from abroad, as most of those requirements apply to the initial shareholders and directors of the company.

利用信托公司設立以色列公司：一般來說信托公司會使用最基本的公司章程并填寫其它需要的文件（包括前述的申請書和宣誓陳述書）以作為設立新公司的文件。在公司注冊成立后，信托公司必須立即（通常為公司成立后的幾天內）將其股份轉讓給受益所有人。公司新股東將在此之后任命公司董事、制定新的公司章程及在需要的情況下通過股東決議更改公司名稱，并將更改向以色列公司注冊處報備。由于大多數需要從以色列之外的國家進行公證并將原件寄往以色列的文件與任命公司的初始股東和董事相關，此機制能減少需要處理的此類文件數量。

C.    Foreign Company Registration ("Branch"). A foreign company shall not keep a place of business in Israel including an office for the transfer of shares or for the registration of shares, unless registered in Israel as a foreign company and paid the relevant registration and publication fees .

外國公司注冊（分公司注冊）:國外公司在其沒有在以色列登記注冊為外國公司并支付相關的注冊費和公示費之前不能在以色列設有辦公場所，包括設有以轉讓股份或登記股份為目的的辦公室。

1.     The registration of a foreign company shall be submitted to the Registrar within one month after the establishment of a place of business, together with the following documents :

外國公司（分公司）的注冊須在國外公司在以色列設立辦公場所后的一個月內向以色列公司注冊處提交申請。遞交申請時須一并遞交以下文件：

1.1  A copy and a Hebrew translation, confirmed in the manner prescribed by the Minister, of the documents under which the company is incorporated or pursuant to which it operates, as required under the laws of the country in which it is incorporated, including its Articles, if any;

擬在以色列設立外國公司(分公司)的公司在本國注冊時的注冊證書及類似注冊證書的授權公司在本國開展業務的文件副本和希伯來語翻譯件 (此類文件包括公司章程)。該副本和翻譯件須按照以色列司法部要求進行認證。

1.2  A list of the directors of the company;

公司董事名單

1.3  The name and address of a person residing in Israel who is authorized on behalf of the company to receive judicial documents and notices issued to the company;

授權代表公司接收法律文件及向該公司簽發的通知的居住在以色列人員的姓名和地址。

1.4  A copy certified in the manner prescribed by the Minister, of a power of attorney which authorizing a person ordinarily residing in Israel to act on behalf of the company in Israel.

由以色列司法部認可的授權委托書，委托慣常住所在以色列一個自然人代表公司進行活動。

2.     A foreign company that keeps a place of business in Israel, especially maintains an office for the transfer of shares or for the registration of shares without proper registration with the Registrar shall be subject to a fine, and in case of an ongoing breach, shall be subject to an additional fine for every day on which the breach continues, from the date that the company receives a notice from the Registrar of Companies.

在沒有向以色列公司注冊處注冊以前就在以色列設有辦公場所，特別是設有以轉讓或登記股份為目的的辦公室的外國公司會受到罰款。在連續違反以色列相關法律的情況下，該外國公司應為該違法行為發生后的每一天支付額外罰金。違法行為的開始以該外國公司收到以色列公司注冊處通知的日期起算。

D.    Differences between a company and a Branch

以色列公司和以色列分公司的區別

Operation via an Israeli Company

通過以色列公司運營

Israeli companies are subject to corporate tax in Israel at the current rate of 26.5% on their worldwide income.  Distributing any profits as dividends will be exempt from tax in Israel, if it is made to an Israeli company, and subject to withholding tax at the rate of up to 30% if it is made to a non Israeli company (according to the tax treaty between Israel and China the rate is reduced to 10% subject to compliance with the conditions of the treaty).

以色列公司須在以色列對其全球收入繳納公司稅（目前稅率26.5% ）。用任何利潤向以色列公司支付紅利將在以色列免稅。如果該紅利向非以色列公司支付，則須繳納預提稅，稅率最高３０％。（根據中國和以色列之間的稅收協定，如公司符合協定中條件的要求，預提稅稅率降至１０％）

The sale of shares of an Israeli company by a non-Israeli tax resident would be tax exempt in Israel under certain circumstances.

在特定情形下，非以色列稅收居民出售其在以色列公司中的股份將免稅。

In addition, any transaction of an Israeli company in Israel might be subject to VAT at the current rate of 18%.

除此以外，任何以色列公司在以色列的交易須繳納增值稅，目前稅率是18%。

Operation via an Israeli Branch

通過以色列分公司運營

The income of a branch is subject to corporate tax in Israel at the current rate of 26.5%.  There is no branch profits tax in Israel and therefore transferring the profits accrued within the branch outside of Israel to a foreign company and distributing them as a dividend to the shareholder of the foreign company is not subject to any additional tax in Israel.

以色列分公司的收入須繳納目前稅率為26.5%的公司稅。在以色列沒有分公司利潤稅，因此將以色列分支機構產生利潤轉出以色列注入國外公司并將其作為分紅分給國外公司股東無須繳納另外的稅費。

The branch has to have a representative for VAT purposes in Israel, who will be liable for the VAT obligations of the branch.  The VAT rate on the branch’s transactions is 18%.

在以色列的分公司必須在有一名在以色列處理增值稅事項的代表，該代表將對該分公司的增值稅繳納義務負責。該分公司的交易的增值稅稅率為１８％。

The main advantage of this alternative is that the income allocated to Israel will only be subject to one layer of tax at the corporate level while distributing this income as a dividend will not be subject to additional tax.

設立以色列分公司的主要好處是分配到以色列的收入在公司層面只會面臨一層稅收，且將此收入分配為紅利無須繳納額外的稅費。

On the other hand, the main disadvantages of this alternative are: (i) the ITA might request the entire bookkeeping of the foreign entity and claim that an additional portion of the foreign entity’s revenues should be attributed to the Israeli branch; (ii) the branch is not treated as separate legal entity and thus the foreign company is liable to the undertakings, obligations and debts of the Israeli branch; (iii) the branch may not be eligible for various tax and other benefits and incentives that an Israeli legal entity (i.e. a subsidiary company) may be entitled.

從另一方面而言，設立以色列分公司的主要缺點是（１）以色列稅務局可能會要求提供國外總公司的賬目并聲明該國外公司的盈利的一部分須被劃歸以色列分公司；(2)該分公司不會被當作獨立的法律實體，因此該分公司的國外總公司將對該以色列分公司的債務、義務等承擔責任；（３）該以色列分公司可能無法享有以色列實體可以享有的稅收或其它方面的激勵和優惠，而設立以色列公司則能享有。

該資料由以色列美泰律師事務所提供，該內容僅作為參考