# ITA Tax Settlement & Refund Escrow | Psagot Equity

> Neutral escrow held through an ITA arrangement, and ITA-compliant tax refund trusts for residents and foreign residents. No third-party payments.

Canonical: https://psagotequity.co.il/tax-escrow-ita

## Tax-settlement and refund escrow. Funds held by an independent trustee pending resolution.

A neutral escrow that holds funds through an ITA arrangement, or receives a tax refund into a segregated, documented account. Strict discipline: no third-party payments, ever. Money moves only per the arrangement, and the trust is run by a team that works with the ITA every day.

[Talk to an expert](https://psagotequity.co.il/contact)

### Two trusts for the tax process.

#### The arrangement escrow

A neutral place to put the money while your counsel negotiates.

When a tax position is under negotiation with the ITA, the money cannot sit just anywhere. A neutral escrow with documented release conditions shows the ITA the amount is secured, and lets your tax counsel negotiate from a position of compliance rather than urgency. We hold; they negotiate; the arrangement decides.

- Funds held neutral until the arrangement is finalized

- ITA-facing documentation handled

- Release follows the arrangement, not the parties

#### The refund trust

A documented home for a refund in motion.

Expecting a significant ITA refund from a deal, a withholding reclaim or a closed assessment? Every refund trust is its own uniquely numbered account, one client, never pooled, with you as the sole named beneficiary. The documentation set, a bank confirmation of the account plus the trustee’s certificate linking it uniquely to you, is built to what the ITA’s own guidelines define for a specific trust account.

- A uniquely numbered account per client, never an omnibus pool

- You are the sole named beneficiary, documented end to end

- Released onward only at your instruction

#### ITA fluency, every day

We speak the ITA’s language because we work with it daily.

This is not a side product. ITA arrangements and refunds sit at the core of what we do across Section 102, restructuring and withholding. The same fluency applies to your arrangement escrow, and it is rare in the Israeli trustee market.

- Daily working-level engagement with the ITA across services

- Support for your advisors on the arrangement’s mechanics

- Discipline enforced in writing at engagement

### From review to release.

#### Tax structure reviewed.

We review the transaction and identify the ITA-related requirements: arrangements, certificates, escrow needs.

#### Filings prepared.

The ITA-facing documentation is prepared and tracked through to response.

#### Escrow established.

Where an ITA process is unresolved, a segregated escrow ring-fences the uncertain amount.

#### Resolution and release.

The arrangement concludes, the correct amounts flow per its terms, and the escrow releases on ITA resolution, fully documented.

### Common questions

Direct answers on tax-negotiation escrow and refund trusts.

[Talk to an expert](https://psagotequity.co.il/contact)

### Related trust services

#### M&A Paying Agent & Escrow

Withholding, ITA approvals and refunds handled in the same mandate.

[See more — M&A Paying Agent & Escrow](https://psagotequity.co.il/ma-paying-agent-israel)

#### Restructuring

Tax-deferred restructuring under Sections 103, 104 and 104H of the Israeli Income Tax Ordinance.

[See more — Restructuring](https://psagotequity.co.il/restructuring-trustee-103-104)

#### Asset Payment Account (coming soon)

Tax-payment accounts with reporting attached, ring-fenced per purpose.

[See more — Asset Payment Account (coming soon)](https://psagotequity.co.il/asset-account)

### ITA issue holding up your money? Talk to our team. We move at deal speed.

[Talk to an expert](https://psagotequity.co.il/contact)

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