Operation "Lion's Roar" – Compilation of Updates and Guidelines from State Institutions
Dear friends,
Here is a summary of essential and useful information following the security situation, including the main reliefs and guidelines from state institutions and banks as of the current date:
- Emergency and Business Continuity
- Extension of the state of emergency: The government is expected to extend the state of emergency until April 14th..
- Work format: Starting February 28, 2026, the economy will operate under emergency conditions. Workplace activities will be conducted in accordance with Home Front Command instructions.
- Salary payment: The Israeli government has given its preliminary approval to a compensation plan for employers (as part of an economic aid program), but as of now, the plan has not yet been fully approved by legislation in the Knesset.
- Functional continuity For a review of trade and industry branches authorized to operate as "essential services" – Click here for the search engine.
- The Tax Authority and Online Systems
| Topic | Update | Additional notes |
| Enforcement Policy | No new attachments will be imposed and no enforcement proceedings will be carried out until the day 29.4.2026. | Fines and linkage differences and interest continue to apply according to law. |
| Management Information Systems |
Due to the security situation, most online services (Representatives Portal and SHA'AM systems) operate during defined hours: Sunday–Thursday: 7:30 AM–10:00 PM Day 6: 7:30 AM - 4:00 PM |
The system is closed on nights and Saturdays. |
| Exempt dealer declaration | The annual statement for 2025 can be submitted until 30.4.2026 (Instead of until 31.1). | The submission is made online on the Tax Authority's website or in the personal area. |
| Representative Inquiries | A response will be provided through online channels. For representatives conscripted under Order 8, there is a dedicated response in the inbox: [email protected] |
You can also contact us through the online inquiry system (MEPAL). |
| Compensation Fund – Direct Damage | Claims for compensation for property damage caused by war or hostilities (under the Property Tax Law) can be submitted online. | You can refer to the comprehensive guide for victims on the Tax Authority website. |
| Annual Report to the Tax Authority (126/856) – Submission Deadline | The legal deadline has been extended until 31.5.2026. A "grace period" has been established: reports to be approved by 30.6.2026 will be considered submitted on time. | No late payment penalties will be imposed during this period. Decision of the Tax Authority Commissioner. |
Guidelines Regarding Tax Coordination for 2026 Following the Widening of Income Tax Brackets
Further to the approval of the tax bracket adjustment bill, the Tax Authority has published clarifications regarding tax adjustments for 2026.
Employees who reconciled their taxes during 2026 are not required to update their tax reconciliation due to the widening of the tax brackets. If their expected annual income is less than NIS 193,800, they will not be affected by the legislation. If their expected annual income is higher than NIS 193,800, the Tax Authority will proactively make the necessary update for them.
Employees who were required to file a tax coordination for 2026 but did not, following the Tax Authority's notices extending the validity of tax coordinations from 2025, are now required to complete their tax coordination for 2026. However, it is recommended to wait until a notification is received in the tax coordination system indicating that the system has been updated according to the new legislation. Due to the Passover holiday, there may be a delay in updating the system. Therefore, the Tax Authority has decided to extend the validity of tax coordinations from 2025 until May 13, 2026.
For your convenience, we recommend that those who have not yet made tax arrangements for 2026 wait for the online systems to be updated before submitting their request. Our office is at your disposal to check the need for tax arrangements or for any further questions on the matter.
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- Securities and Exchange Commission
Here is the table of updated deadlines and guidelines for the Securities and Exchange Commission, adapted to the original data structure:Report subject Updated submission deadline Additional notes Periodic reports 2025 20.4.2026 It may be submitted with a delay of up to 20 days. An immediate report stating the intention to use the extension until March 31, 2026, is required. Late submission of the report will prevent fundraising until the actual submission date. Prospectus Drafts (Based on 2025 Reports) 9.4.2026 This extension automatically applies to initial public offerings (IPOs) and drafts submitted for review by the Authority's staff. It should be emphasized that this does not change the established deadlines for receiving the publication permit itself. Shareholder Holdings Statement (T-077) 25.4.2026 A horizontal extension for the annual reporting deadline for shareholder stakes, granted due to the proximity of the Passover holiday and the prevailing circumstances. - Banks – Assistance and Relief Framework
Bank of Israel Outline: Eligibility for the outline and its benefits are determined according to criteria and grouping:
- Eligibility group (first tier): Residents of the North and South (within the specified settlement range), evacuees, victims of hostile actions, first-degree relatives of the killed/hostages/missing, and reservists.
- Outline of the eligibility group: Postponement of mortgage and consumer loan payments (up to NIS 100,000) for 3 months and postponement of loans for small businesses (up to NIS 2 million) for 2 months – at no cost of interest and fees.
- The surplus group (the second circle): Other customers – option for payment deferral for 3 months (subject to interest).
- Join Window: March 16, 2026 to April 16, 2026. For the full announcement – Click here.
Benefits in Commercial Banks (Expansions Beyond the Framework):
- Mizrahi Tefahot: Mortgage deferrals up to 6 months with facilitations for property damage victims and evacuees, and deferrals for small business loans.
- Bank Hapoalim: Interest-free loans for evacuees (within a defined scope), a dedicated track for reservists, and deferral of consumer and business loans subject to eligibility and criteria.
- Bank Leumi: Mortgage freeze for 3 months for conscripts, and relief for businesses that experienced revenue loss, as well as for victims and evacuees.
5. Ministry of Labor – Recognition of an Essential Facility
- Essential Factory Approval: For submitting applications for recognition of enterprises as essential/vital to the Advisory Committee – Click here for the Ministry of Labor website.
- Overtime: The weekly overtime quota has been expanded to 25 hours (up to 67 working hours per week and 90 overtime hours per month). Employing a worker for more than 12 hours and up to 14 hours per day is conditional on their consent. This is due to a general permit (temporary order) published by the Ministry of Labor for the emergency situation.
6. Corporate Authority and the Social Sector
- Convening meetings: General meetings/board meetings can be held using technological means (video conference) even if not stipulated in the bylaws, as long as it is not expressly prohibited.
- Associations and NGOs: The "Civil Leadership" situation room can be used to centralize information and tools for maintaining operational continuity. Click here to enter the situation room.
- Activity expansionNon-profits and public benefit companies are permitted to conduct activities for the purpose of immediate and essential assistance in the state of emergency, even if these activities do not fully align with the approved purposes of the non-profit, subject to the terms of the directive.
7. Relief for self-employed individuals and employers as part of Operation 'Lion's Roar'
Here are the main relaxations and updates published by the management. National Insurance, Regarding self-employed individuals, employers, and representatives within the framework of "Lion's Roar" operation:
Reduction of advance payments for self-employed individuals
It will be possible to reduce advance payments based on a declaration only, without the need for supporting documents.
Anyone who has already submitted an application during the first quarter will be able to submit a new application starting on April 1, 2026, with the start of the new quarter.
-Reporting and payment deadline for February 2026
At this stage, No extension was granted For the reporting and payment deadline for February 2026.
The payment deadline is 15.3.2026.
For those who pay by direct debit or standing order, the billing date is 18.3.2026.
In case of difficulty with timely payment, you can contact the branch to request the cancellation of fines and indexation differences.
-Freeze on enforcement proceedings
No new liens will be imposed, and enforcement and execution actions will be frozen.
-Workers according to the classification order of insured persons
With the approval of the quarantine framework, a procedure similar to the one implemented in Operation "With the Lion" will be activated.
For this purpose, a dedicated form is expected to be approved for reporting income of insured employees according to the order, which will be approved by the representative for the purpose of confirming employment periods and income amounts.
-Postponement of the first payment date beyond 30 days
If further postponement is required, branches can be contacted.
The treatment will be individual and not a blanket approach, or through the system, as appropriate.
Updates on employer reporting:
-Report on an employee who was furloughed or terminated
Regarding an employee who was placed on unpaid leave by the employer's initiative, or was dismissed, it is necessary to transmit Form 100 Designated Including the date of termination, the last day of employment, and the reason for termination, at the employer's discretion.
- Reserve claim for the first war day, 28.2.2026
In accordance with the directive of the Reserve Affairs Directorate, a claim must be submitted for this day. Separately.
On the home screen, you can continue to process reserve claims smoothly.
Advance payments for compensation for businesses in confrontational line settlements in the North – advance payments track
The compensation fund at the Tax Authority has opened the possibility for businesses located in the confrontation line settlements in the north of the country to request advances on account of the compensation that will be paid to them due to the economic damage caused by Operation "Lion's Roar." Applications can be submitted until June 30, 2026.
The advance is calculated as a percentage of the business's profit loss during the base period and is subject to a ceiling of NIS 100,000.
Businesses that received an advance payment will be required to submit a claim through the "cyclical" track once the submission option is opened, or a claim through the "red" track after the operation has ended. You must choose the "advance payments" track only.
Eligibility applies to businesses in communities along the northern front line, both in those that were evacuated and those that were not, in accordance with the list of communities published by the Tax Authority. It is recommended to verify eligibility based on the complete list of communities published in the official announcement.
Social Security benefits for the self-employed
An independent contractor can arrange to pay off debts during the emergency situation without linkage and without fines, and in long payment installments, through the National Insurance telephone centers.
The National Insurance Institute will make it easier for self-employed individuals who cannot pay their insurance contributions on time, allowing them to pay at a later date. The National Insurance Institute will also simplify requests from self-employed individuals to lift garnishments that were already placed before the operation.
Grant for self-employed individuals who served in the reserves under Order 8
The Compensation Fund has opened the possibility for self-employed individuals who served in reserve duty under emergency order 8 to submit applications for grants for indirect damage in January-February 2026.
8. State-guaranteed loan tracks – Harry Track and North Track
The State-Guaranteed Loan Fund operates two dedicated assistance tracks for businesses affected by the security situation:
Harry's Trail – Intended for small businesses with an annual revenue not exceeding NIS 25 million, who meet the fund's eligibility criteria. Applications can be submitted online on the fund's website between the dates April 19, 2026 Committee June 30, 2026.
Key Loan Terms: An amount of up to 500,000 NIS or up to 8% of revenue (whichever is higher), a repayment period of 1 to 5 years, a grace period of up to 6 months, an average interest rate of prime + 1.7%, collateral of up to 10% of the loan amount, and an origination fee of 1%.
North Route – Intended for businesses, licensed contractors, companies, and associations whose revenue does not exceed NIS 100 million, operating within 9 km of the Lebanese border (according to the established list of localities). The track does not apply to real estate, crypto, foreign exchange conversions, or financial services businesses. Online applications can be submitted between August 6, 2025 Committee June 30, 2026.
Key Loan Terms: An amount of up to 500,000 NIS or up to 8% from the 2024 or 2025 cycle (whichever is higher), a repayment period of up to 7 years (including a grace period), a grace period of up to 12 months, an interest rate of prime + 0.25%, and collateral of up to 5%. No fees are charged for the financial review or for granting the loan. Up to two applications may be submitted as long as the program is open. Please note that applications under this program are not subject to appeal.
Barzilai & Co. is at your disposal to examine your eligibility, choose the appropriate track, prepare the required documents, and provide professional guidance with the fund.
9. Relief for Investment Authority Tracks
The Authority for Investment and Development of Industry and Economy has published a series of concessions in its assistance programs, designed to help industrial enterprises and entrepreneurs cope with the challenges of the current period.
Under the grants track of the Law for the Encouragement of Capital Investments, Among the concessions established: an increase in the ongoing payment to up to 90% of the total grant (compared to 65% previously), an extension of the program’s implementation period by an additional 12 months (up to 6 years in total), an addition of up to 25 points to the geographic location index, a reduction in the minimum compliance rate required to receive final implementation approval to 50%, and an extension of the freeze period for reviewing the final implementation report from 12 to 24 months.
In an advanced production line for fertility support (For businesses in Ashkelon, Sderot, the Gaza Envelope, and communities along the northern front line), the relief measures include: an increase in the current payment to up to 75% (compared to 65%) and an extension of the program implementation period from 36 to 72 months.
In addition, the Ariel Sharon Industrial and High-Tech Park has been designated as a Development Zone A, offering investment grants ranging from 20% to 30% for factories in Peripheral Clusters 1–4 in the Northern District, along with a reduced corporate tax rate of 7.5% for eligible companies.
Industrial plants in Peripheral Clusters 1–4 whose plans are approved in 2026 based on applications submitted during 2025 may be eligible for an increased grant of 30%, subject to the availability of a designated budget.
Barzilai & Co. is at your disposal to examine the applicability of benefits to existing programs and for professional guidance with the Investment Authority.
10. Update on Privacy and Information Security
In light of the current emergency situation and recent regulatory publications, here is a compilation of guidelines and emphasis points from the National Cyber Directorate and the Privacy Protection Authority. This update summarizes the clarifications published on information security, privacy protection, and the regulation of remote work during the current period.
National Cyber Directorate Guidelines for Remote Access The National Cyber Directorate has issued urgent alerts and guidelines aimed at strengthening the security of remote access in organizations. Key emphasizes include blocking access to management interfaces, tightening authentication mechanisms, ensuring system updates, and increasing risk management when using online work and collaboration tools.
Guiding Principles for Maintaining Privacy During Emergencies The Privacy Protection Authority published a principles document emphasizing that the right to privacy is maintained even during emergencies. According to the Authority's position, unnecessary invasions of privacy should be avoided as much as possible, and even when an urgent operational need arises to act in a way that may harm privacy, this must be done proportionally and with minimal impact.
Privacy aspects of employee monitoring in remote work The Authority has published a comprehensive review examining the use of technological means to monitor employees who work outside the office. The document details the necessary safeguards for using these monitoring tools in accordance with privacy protection laws. [For more information]
Report serious information security incidents A list of security incidents classified as serious according to the interpretation of the Privacy Protection Authority has been published. In the event of identifying a security incident that meets these definitions, there is an obligation to report immediately to the Authority, including details on the steps taken following the incident.
11. Guidelines for Reporting Employees Returning from Leave
As part of updating employee records and regulating reports to the authorities, we request to refresh the guidelines regarding reporting employees who have returned to work after a period of unpaid leave during the war.
Important points for report execution:
Employers must ensure that a dedicated Form 100 is submitted, including the following details:
Return date: The exact date the employee returned to work must be updated.
Mandatory field completion: In payroll systems, ensure that the "From Date" and "To Date" fields (in addition to the reason for reporting) are filled out.
Occupation code: For reporting for the current month, enter code 9999.
Why is it important?
A report must be broadcast for every work stoppage or return to work (for any reason), in order to ensure that the employee's record is updated and accurate.
Please note: Failure to report a return to work in a timely manner may result in an "overpayment" to the employee, leading to the creation of a debt in the employee's account.
For further questions or assistance with filing the report, the office staff is at your disposal.
12. Packaging Law (Tamir Corporation) – Annual Reporting Extension
Following the security situation, a decision was made to ease the deadlines for environmental reporting for manufacturers and importers:
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Updated submission deadline: The deadline for submitting Tamir Corporation's annual report has been extended to 31.5.2026.
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Who has the obligation: Manufacturers and importers who are obligated to report according to the Law for the Arrangement of Treatment of Packaging, 5771-2011, for the weight and types of packaging of the products marketed by them in Israel in the reporting year.
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Verification requirements It should be emphasized that the annual report must be audited and verified by a certified public accountant as part of the submission requirements for the recycling corporation.
Swords of Iron War – Update Roundup and state-mandated guidelines
Extension of the deadline for submitting claims under the red track for "Swords of Iron" until June 30, 2026.
In response to an inquiry from the Chamber, the Tax Authority announced that the deadline for submitting claims under the red track due to the "Swords of Iron" war will be extended by two months, until June 30, 2026.
To the Tax Authority's notice Click here
