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Israeli commercial enterprises include:

1. Ìý

   •ÌýÌýÌýÌý two forms of unincorporated small businesses

2. Ìý

   •ÌýÌýÌýÌý public and private companies, partnerships, and

3. Ìý

   •ÌýÌýÌýÌý subsidiaries or branch offices of foreign companies.

In addition to the registration fees described below, companies are generally required to pay annual fees. These fees will generally continue until a corporation is dissolved.

Unincorporated small businesses

It is common for small businesses to operate as unincorporated enterprises, which do not have a separation of identity from that of the business owner. This places unlimited personal liability on the business owner for all activities of the business.

There are two types of small businesses in Israel:

1. Ìý

   •ÌýÌýÌýÌý an Osek Patur, and

2. Ìý

   •ÌýÌýÌýÌý an Osek Murshe

The aforementioned requirement to open a separate bank account applies to small businesses as well, however,