Capital Markets Accountant

Who Needs a Capital Market Accountant?

If you engage in capital market transactions — whether it's purchasing stocks, selling securities, investing in mutual funds, or conducting transactions in digital assets — you require professional guidance in taxation and reporting. An accountant with capital market expertise knows how to distinguish between different types of income, apply the correct tax rates, and identify tax benefits that are not always apparent.

Ben Or Kok Accountants specializes in advising freelancers, exempt businesses and licensed businesses, company owners and associations, and employees whose income includes investment and stock returns. We provide professional consulting on tax reporting for investments, tax planning for capital market transactions, and accurate annual reports that reflect all relevant income and expenses.

In recent years, with the growth of fund investments and stock trading, the demand for accountants with capital market expertise has increased significantly. We are here to ensure that your reports are accurate, that you leverage all available tax benefits lawfully, and that you comply with the tax authority's reporting requirements.

What Does a Capital Market CPA Do?

Tax Reporting on Stocks and Investments

Tax reporting on stocks and tax reporting on investments is one of the core services of a capital market accountant. Every capital market transaction — purchasing, selling, or receiving dividends — may create a tax reporting obligation. A CPA specializing in this field knows how to distinguish between capital gains (income from an increase in asset value), dividends, interest, and other income, and apply the correct tax rates to each type of income.

Tax Planning in Capital Market Transactions

Tax planning is not something to be done only after a transaction has been completed. A good capital market CPA can offer preliminary consultation to reduce the tax burden on future transactions. For example, under certain circumstances, there can be a significant difference in tax treatment between an investment in an Israeli company and an investment in a foreign company. Each case is examined individually, according to your specific circumstances.

Annual Reports and Tax Returns

For self-employed individuals and business owners, an annual report is mandatory. A capital market CPA incorporates into this report all income, including income from investments and stocks, and calculates the required tax. For employees who have investment income, a CPA can assist in filing an additional tax return or obtaining a tax refund, if entitled.

International Reporting

If you have investments abroad, or if you are a foreign resident with assets in Israel, international reporting becomes necessary. An expert capital market CPA knows how to handle reports such as FBAR (Report of Foreign Bank Accounts), foreign income reporting, and additional reports according to your specific scenario.

Types of Capital Market Income — How Are They Taxed?

To understand your reporting obligations, it is important to be familiar with the various types of capital market income and their tax treatment. Each type of income may be subject to a different tax rate, and incorrect reporting may result in delays and penalties.

Capital Gains

Capital gain is the profit you receive when you sell an asset in the capital market at a higher price than the price at which you purchased it. Generally, capital gains are subject to a limited tax rate, but this depends on certain conditions — for example, whether it is an asset you held for a long or short period, and whether it is an Israeli or foreign asset. Each case is examined individually, subject to specific circumstances.

Dividends

A dividend is a distribution of profits from a company to its shareholders. Dividends are generally subject to a different tax rate than capital gains, and dividend reporting is a tax obligation. If you received dividends from an Israeli or foreign company, you must report them in your annual report.

Interest from Investments

If your investment generates interest (for example, from bonds or investment funds that pay interest), such interest is subject to the regular income tax rate. Interest must be reported in your annual report, and is generally subject to withholding tax.

Other Income

Under certain circumstances, there may be additional income related to the capital market — for example, income from commissions, income from investment consulting, or income from commercial activity in the capital market. Any such income must be reported separately, according to its nature.

Typical Examples — How Does a Capital Markets CPA Help?

Example 1: A Business Owner Who Purchased Shares and Received Dividends

Dan is a licensed business owner in the consulting field. In 2025, he invested in three shares on the Tel Aviv Stock Exchange and received dividends from each. At the end of the year, he sold two of the shares and realized a capital gain. A capital markets CPA will help him document all transactions, calculate the capital income from each share, report the dividends, and integrate everything into his annual report. Additionally, the CPA may offer advice regarding future transactions to reduce the tax burden.

Example 2: An Employee Who Purchased a Foreign Investment Fund

Sarah is an employee at a high-tech company and invested in an investment fund in the United States. The fund pays her annual interest and also generates capital income upon sale. Sarah needs to report this income in a supplementary tax return, and in certain circumstances, she may be entitled to a tax refund. A capital markets CPA will help her document all income, file the required reports, and ensure she takes advantage of all available tax benefits.

Example 3: A New Immigrant with Assets Abroad

Yossi immigrated to Israel from the United States and holds an established bank account with an American bank, as well as investments in an American investment fund. As a new immigrant, Yossi must report his foreign assets to the Israeli Tax Authority and handle international reporting such as FBAR. A capital markets CPA with knowledge of international reporting will help him navigate this process, ensure he meets all requirements, and avoid delays or complications.

Why Choose Ben Or Kook's Capital Market Accountant?

Ben Or Kook Certified Public Accountants serves business owners, employees, company owners and associations, as well as new immigrants in Petach Tikva and Ramat Gan for many years. We understand the unique needs of each category, and we specialize in complex areas such as capital markets, international taxation, and special reporting.

Personal and Digital Service: We offer face-to-face consulting in Petach Tikva and Ramat Gan, as well as comprehensive digital service — so you can stay in touch with us from wherever is convenient for you. Your first consultation meeting is free of charge, allowing us to understand your needs and propose a customized solution.

Accuracy and Compliance: Every annual report and tax report is handled with professional diligence, in accordance with tax authority guidelines. We use advanced accounting tools and regularly update our tax guidelines to ensure your reports are always accurate and compliant.

In-Depth Knowledge: Our accountants possess deep expertise in capital markets, international taxation, and various types of income. We don't merely prepare reports — we offer advance planning, tax planning, and alert you to potential tax risks.