以色列公司注册程序

以色列公司注册程序

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.

根据《以色列公司法5759-1999》（简称《公司法》）的规定，任何人都能在以色列设立公司。公司的主要目的不能为非法、不道德或与与公共秩序相违。在以色列公司可以拥有单一股东和单一董事， 且该股东和董事皆可为非以色列公民或居民。

A.    Company Registration

A.    公司注册

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:

根据以色列《公司法》的规定，单一股东可满足在以色列设立公司的要求。公司注册必须由公司的一名股东书面提出申请（该股东为申请人）。该申请人必须填写由以色列公司注册处制定的申请表， 该申请表必须由一位以色列律师认证（如果此申请在以色列以外的国家提出，则须由以色列驻申请人所在地的领事馆领事认证）。在申请表中申请人必须填写不同的拟申请的公司名称, 该名称须为希伯来语，在希伯来语名称之后可加英语名称。以下文件必须随付申请表：

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.

由所有股东签字的公司章程：该章程须包括公司名称、公司目的、股东责任范围、股东权利义务、董事会和公司管理层的信息以及其他股东认为需要包括在公司章程中的事项。根据以色列公司注册处的要求， 初始的公司章程须为希伯来语。最初版本的公司章程可以被股东会决议之后修订的版本替代，修订后的公司章程可为英语，公司将受修订后版本公司章程约束。

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.

由拟设立公司初始董事签署的宣誓陈述书。董事在该宣誓陈述书中须陈述其担任公司董事职位的意愿和能力。具有原始签章的宣誓陈述书原件必须留在以色列公司注册处报备存档。

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.

由拟设立公司初始股东签署的宣誓陈述书。股东在该宣誓陈述书中须陈述其设立公司及持有公司股份的意愿和能力。具有原始签章的宣誓陈述书原件必须留在以色列公司注册处报备存档。

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.

拟注册公司会被要求向以色列公司注册处提供其所有非以色列公民董事和股东的护照真实副本；如果该公司的股东是国外公司，则须提交该外国公司经认证的公司注册书和一份由该国外公司设立地公证处进行过公证的证明，证明该国外公司的有效存续。

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.

公司设立／注册时间: 在公司设立/注册过程中，在填写注册申请及提交所有文件之后，以色列公司注册处会在提交文件后的三个工作日左右授予该拟注册公司一份带有9位注册号的公司注册证。必须注意的是在此过程中如涉及到从以色列以外的国家取得公证／认证后的宣誓公证书和/或其它签章时，公司的注册过程时间将会更长更复杂。

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.

公司注册费和年费的支付:  申请人需要在提交注册申请时缴纳注册费 (目前注册费为2640谢克尔，按照当前汇率约合683美元) 。公司在此后每年须向以色列公司注册处缴纳年费（当前年费约为1502谢克尔，按照当前汇率约合389美元）。注册费和每年的年费也可以通过网络缴纳。

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: 根据《公司法》规定，公司必须认定其注册资本，并在其公司章程中包含股份类型和每种类型中的股份数量。公司的股份可以都有或都没有名义价值。总的来说，以色列法律没有规定股本的下限和上限。在私营企业的股份中允许包含一种类型以上的股份，而每一类股份可以享有不同的权利。

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.

有限责任:以色列《公司法》允许设立无限责任公司和有限责任公司。在以色列运营的公司最常见的形式是有私营限责任公司。在有限责任公司中，股东仅以自己的出资额为限对公司债务负责。有限责任形式应在公司章程中列明。当公司的股份具有名义价值时，股东有责任支付股份的名义价值（除非公司决定根据名义价值配股以换取低于名义价值的股本）。在一些极端情况下以色列法院有权决定“刺破公司的面纱”，责令股东直接向公司债权人履行法律义务、承担法律责任。

B.     Registration with other authorities

在其它机构的登记注册

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.

所得税部门:公司在以色列开展业务以前应当在以色列税务局（ＩＴＡ）填写注册申请。通常情况下, 所得税的注册在向有关部门提交申请后的约一周可以完成。和其他商业实体不同，由非以色列居民所控制的公司必须指定一名当地代表作为它的代理人与以色列税务局面对面处理所得税相关事务。

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.

增值税部门：在以色列，每个商业实体开展业务之前须立即递交所增值税注册申请。须向增值税部门进行申请的实体在完成申请以前不能签订任何接受付款的合同（在递交申请后该实体可开始营业）。一般情况下在增值税部门的注册登记在申请提交后约一周可以完成。与其他商业实体不同，由非以色列居民控制的公司须指派一位在以色列有永久住所的当地代表作为其代理与增值税管理机关面对面处理增值税相关事务。

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.

对股东的住所和国籍要求：除没有以色列籍股东的公司须指派一位在以色列拥有永久住所的代表代理公司处理税务和增值税事务以外，以色列法律对于股东、董事和公司高级职员的住所和国籍没有要求。但从实践上来看，在公司没有以色列股东、以色列董事或以色列高级雇员的情况下，在以色列注册公司、完成所有要求的申请和表格、向正确的机构提交申请（甚至在银行开户）都需要额外的时间和精力。这主要是因为在提交申请之前所需的一些须经公证或认证的文件只能通过以色列公证人、以色列领事馆公证或认证，所有这些过程都可能花费额外的时间和成本。

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.

利用信托公司设立以色列公司：一般来说信托公司会使用最基本的公司章程并填写其它需要的文件（包括前述的申请书和宣誓陈述书）以作为设立新公司的文件。在公司注册成立后，信托公司必须立即（通常为公司成立后的几天内）将其股份转让给受益所有人。公司新股东将在此之后任命公司董事、制定新的公司章程及在需要的情况下通过股东决议更改公司名称，并将更改向以色列公司注册处报备。由于大多数需要从以色列之外的国家进行公证并将原件寄往以色列的文件与任命公司的初始股东和董事相关，此机制能减少需要处理的此类文件数量。

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 .

外国公司注册（分公司注册）:国外公司在其没有在以色列登记注册为外国公司并支付相关的注册费和公示费之前不能在以色列设有办公场所，包括设有以转让股份或登记股份为目的的办公室。

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 :

外国公司（分公司）的注册须在国外公司在以色列设立办公场所后的一个月内向以色列公司注册处提交申请。递交申请时须一并递交以下文件：

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;

拟在以色列设立外国公司(分公司)的公司在本国注册时的注册证书及类似注册证书的授权公司在本国开展业务的文件副本和希伯来语翻译件 (此类文件包括公司章程)。该副本和翻译件须按照以色列司法部要求进行认证。

1.2  A list of the directors of the company;

公司董事名单

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;

授权代表公司接收法律文件及向该公司签发的通知的居住在以色列人员的姓名和地址。

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.

由以色列司法部认可的授权委托书，委托惯常住所在以色列一个自然人代表公司进行活动。

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.

在没有向以色列公司注册处注册以前就在以色列设有办公场所，特别是设有以转让或登记股份为目的的办公室的外国公司会受到罚款。在连续违反以色列相关法律的情况下，该外国公司应为该违法行为发生后的每一天支付额外罚金。违法行为的开始以该外国公司收到以色列公司注册处通知的日期起算。

D.    Differences between a company and a Branch

以色列公司和以色列分公司的区别

Operation via an Israeli Company

通过以色列公司运营

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).

以色列公司须在以色列对其全球收入缴纳公司税（目前税率26.5% ）。用任何利润向以色列公司支付红利将在以色列免税。如果该红利向非以色列公司支付，则须缴纳预提税，税率最高３０％。（根据中国和以色列之间的税收协定，如公司符合协定中条件的要求，预提税税率降至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，非以色列税收居民出售其在以色列公司中的股份将免税。

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须缴纳增值税，目前税率是18%。

Operation via an Israeli Branch

通过以色列分公司运营

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须缴纳目前税率为26.5%的公司税。在以色列没有分公司利润税，因此将以色列分支机构产生利润转出以色列注入国外公司并将其作为分红分给国外公司股东无须缴纳另外的税费。

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须在有一名在以色列处理增值税事项的代表，该代表将对该分公司的增值税缴纳义务负责。该分公司的交易的增值税税率为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.

设立以色列分公司的主要好处是分配到以色列的收入在公司层面只会面临一层税收，且将此收入分配为红利无须缴纳额外的税费。

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.

从另一方面而言，设立以色列分公司的主要缺点是（１）以色列税务局可能会要求提供国外总公司的账目并声明该国外公司的盈利的一部分须被划归以色列分公司；(2)该分公司不会被当作独立的法律实体，因此该分公司的国外总公司将对该以色列分公司的债务、义务等承担责任；（３）该以色列分公司可能无法享有以色列实体可以享有的税收或其它方面的激励和优惠，而设立以色列公司则能享有。

该资料由以色列美泰律师事务所提供，该内容仅作为参考