{"id":357,"date":"2026-10-09T08:51:55","date_gmt":"2026-10-09T08:51:55","guid":{"rendered":"https:\/\/wiserstate.com\/?post_type=guide&#038;p=357"},"modified":"2026-10-18T13:59:09","modified_gmt":"2026-10-18T13:59:09","slug":"own-and-manage","status":"publish","type":"guide","link":"https:\/\/wiserstate.com\/he\/investor-guide\/own-and-manage\/","title":{"rendered":"\u05d4\u05e9\u05db\u05e8\u05d4 \u05d5\u05e0\u05d9\u05d4\u05d5\u05dc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"357\" class=\"elementor elementor-357 elementor-225\" data-elementor-post-type=\"guide\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0000f e-con-boxed e-flex e-con e-parent\" data-id=\"1b0000f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1b00004 e-con-full e-flex e-con e-child\" data-id=\"1b00004\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00001 wsr-link wsr-link--light wsr-link--plain elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"1b00001\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wiserstate.com\/he\/investor-guide\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05d4\u05de\u05d3\u05e8\u05d9\u05da \u05dc\u05de\u05e9\u05e7\u05d9\u05e2<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00002 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"1b00002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\/<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00003 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"1b00003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05de\u05d3\u05e8\u05d9\u05da 3 \u05de\u05ea\u05d5\u05da 3<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0000e e-con-full e-flex e-con e-child\" data-id=\"1b0000e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b00006 e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"1b00006\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;position&quot;:&quot;relative&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00005 wsr-cover elementor-widget elementor-widget-image\" data-id=\"1b00005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02.webp\" class=\"attachment-full size-full wp-image-201\" alt=\"Pesia, \u05d4\u05d3\u05de\u05d9\u05d4 \u05d0\u05d3\u05e8\u05d9\u05db\u05dc\u05d9\u05ea \u05e9\u05dc \u05e1\u05dc\u05d5\u05df \u05d5\u05e4\u05d9\u05e0\u05ea \u05d0\u05d5\u05db\u05dc\" srcset=\"https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02.webp 1000w, https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02-300x200.webp 300w, https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0000d e-con-full e-flex e-con e-child\" data-id=\"1b0000d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00007 elementor-widget elementor-widget-heading\" data-id=\"1b00007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05de\u05d3\u05e8\u05d9\u05da 3 \u05de\u05ea\u05d5\u05da 3<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00008 wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b00008\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e9\u05db\u05e8\u05d4 \u05d5\u05e0\u05d9\u05d4\u05d5\u05dc<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00009 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1b00009\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05d0\u05d9\u05da \u05de\u05ea\u05e0\u05d4\u05dc\u05d9\u05dd \u05db\u05d1\u05e2\u05dc\u05d9 \u05d3\u05d9\u05e8\u05d4 \u05d1\u05d9\u05d5\u05d5\u05df \u05db\u05e9\u05d2\u05e8\u05d9\u05dd \u05d1\u05d7\u05d5\u05f4\u05dc: \u05d4\u05db\u05e0\u05ea \u05d4\u05e0\u05db\u05e1 \u05dc\u05d4\u05e9\u05db\u05e8\u05d4, \u05d7\u05dc\u05d5\u05e7\u05ea \u05d4\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea, \u05d3\u05d9\u05d5\u05d5\u05d7\u05d9\u05dd \u05e9\u05d5\u05d8\u05e4\u05d9\u05dd \u05d5\u05ea\u05db\u05e0\u05d5\u05df \u05de\u05db\u05d9\u05e8\u05d4 \u05d1\u05d4\u05de\u05e9\u05da.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0000b e-con-full elementor-hidden-desktop e-flex e-con e-child\" data-id=\"1b0000b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;position&quot;:&quot;relative&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0000a wsr-cover elementor-widget elementor-widget-image\" data-id=\"1b0000a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02.webp\" class=\"attachment-full size-full wp-image-201\" alt=\"Pesia, \u05d4\u05d3\u05de\u05d9\u05d4 \u05d0\u05d3\u05e8\u05d9\u05db\u05dc\u05d9\u05ea \u05e9\u05dc \u05e1\u05dc\u05d5\u05df \u05d5\u05e4\u05d9\u05e0\u05ea \u05d0\u05d5\u05db\u05dc\" srcset=\"https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02.webp 1000w, https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02-300x200.webp 300w, https:\/\/wiserstate.com\/wp-content\/uploads\/2026\/10\/RENDERING_pesia_interior_02-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0000c elementor-widget elementor-widget-heading\" data-id=\"1b0000c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05de\u05d0\u05ea \u05e6\u05d5\u05d5\u05ea Wiser \u00b7 \u05e2\u05d5\u05d3\u05db\u05df \u05d1\u05be9 \u05d1\u05e0\u05d5\u05d1\u05de\u05d1\u05e8 2026<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0004f e-con-boxed e-flex e-con e-parent\" data-id=\"1b0004f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1b0004e e-con-full e-flex e-con e-child\" data-id=\"1b0004e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b0001b e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"1b0001b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;position&quot;:&quot;sticky&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00010 elementor-widget elementor-widget-heading\" data-id=\"1b00010\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05d1\u05de\u05d3\u05e8\u05d9\u05da \u05d4\u05d6\u05d4<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b00016 e-con-full e-flex e-con e-child\" data-id=\"1b00016\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00011 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00011\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-tenants\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">01<\/span><span>\u05d4\u05db\u05e0\u05ea \u05d4\u05e0\u05db\u05e1 \u05dc\u05d4\u05e9\u05db\u05e8\u05d4<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00012 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-management\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">02<\/span><span>\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d4\u05e9\u05db\u05e8\u05d4 \u05d5\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea \u05d4\u05d1\u05e2\u05dc\u05d9\u05dd<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00013 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-taxes\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">03<\/span><span>\u05de\u05d9\u05e1\u05d5\u05d9 \u05d5\u05d3\u05d9\u05d5\u05d5\u05d7 \u05e2\u05dc \u05d4\u05e0\u05db\u05e1<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00014 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00014\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-selling\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">04<\/span><span>\u05ea\u05db\u05e0\u05d5\u05df \u05de\u05db\u05d9\u05e8\u05d4 \u05e2\u05ea\u05d9\u05d3\u05d9\u05ea<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00015 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#sources\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\"><\/span><span>\u05de\u05e7\u05d5\u05e8\u05d5\u05ea \u05d5\u05e4\u05e8\u05d8\u05d9 \u05e2\u05e8\u05d9\u05db\u05d4<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b00019 e-con-full e-flex e-con e-child\" data-id=\"1b00019\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00017 elementor-widget elementor-widget-text-editor\" data-id=\"1b00017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05d9\u05e9 \u05dc\u05db\u05dd \u05e9\u05d0\u05dc\u05d4 \u05e2\u05dc \u05e8\u05db\u05d9\u05e9\u05ea \u05e0\u05db\u05e1 \u05d1\u05d9\u05d5\u05d5\u05df?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00018 wsr-link wsr-link--plain elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"1b00018\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#help\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05ea\u05d9\u05d0\u05d5\u05dd \u05e9\u05d9\u05d7\u05d4<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0001a wsr-link wsr-link--plain elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"1b0001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wiserstate.com\/he\/investor-guide\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><svg class=\"wsr-arrow wsr-arrow--right\" width=\"1em\" height=\"1em\" viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><use href=\"https:\/\/wiserstate.com\/wp-content\/mu-plugins\/wiser-ui\/arrows-v1.svg#right\" xlink:href=\"https:\/\/wiserstate.com\/wp-content\/mu-plugins\/wiser-ui\/arrows-v1.svg#right\"><\/use><\/svg> \u05dc\u05db\u05dc \u05e9\u05dc\u05d5\u05e9\u05ea \u05d4\u05de\u05d3\u05e8\u05d9\u05db\u05d9\u05dd<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0004d e-con-full e-flex e-con e-child\" data-id=\"1b0004d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b00023 e-con-full elementor-hidden-desktop e-flex e-con e-child\" data-id=\"1b00023\" data-element_type=\"container\" data-e-type=\"container\" id=\"contents\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0001c elementor-widget elementor-widget-heading\" data-id=\"1b0001c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05d1\u05de\u05d3\u05e8\u05d9\u05da \u05d4\u05d6\u05d4<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b00022 e-con-full e-flex e-con e-child\" data-id=\"1b00022\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0001d elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b0001d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-tenants\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">01<\/span><span>\u05d4\u05db\u05e0\u05ea \u05d4\u05e0\u05db\u05e1 \u05dc\u05d4\u05e9\u05db\u05e8\u05d4<\/span><span class=\"dn\" aria-hidden=\"true\">\u2193<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0001e elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b0001e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-management\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">02<\/span><span>\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d4\u05e9\u05db\u05e8\u05d4 \u05d5\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea \u05d4\u05d1\u05e2\u05dc\u05d9\u05dd<\/span><span class=\"dn\" aria-hidden=\"true\">\u2193<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0001f elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b0001f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-taxes\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">03<\/span><span>\u05de\u05d9\u05e1\u05d5\u05d9 \u05d5\u05d3\u05d9\u05d5\u05d5\u05d7 \u05e2\u05dc \u05d4\u05e0\u05db\u05e1<\/span><span class=\"dn\" aria-hidden=\"true\">\u2193<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00020 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#ch-selling\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\">04<\/span><span>\u05ea\u05db\u05e0\u05d5\u05df \u05de\u05db\u05d9\u05e8\u05d4 \u05e2\u05ea\u05d9\u05d3\u05d9\u05ea<\/span><span class=\"dn\" aria-hidden=\"true\">\u2193<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00021 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"1b00021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#sources\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><span class=\"num\"><\/span><span>\u05de\u05e7\u05d5\u05e8\u05d5\u05ea \u05d5\u05e4\u05e8\u05d8\u05d9 \u05e2\u05e8\u05d9\u05db\u05d4<\/span><span class=\"dn\" aria-hidden=\"true\">\u2193<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0003c e-con-full e-flex e-con e-child\" data-id=\"1b0003c\" data-element_type=\"container\" data-e-type=\"container\" id=\"ch-tenants\">\n\t\t<div class=\"elementor-element elementor-element-1b00036 e-con-full e-flex e-con e-child\" data-id=\"1b00036\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00034 wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b00034\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"num\">01<\/span><span>\u05d4\u05db\u05e0\u05ea \u05d4\u05e0\u05db\u05e1 \u05dc\u05d4\u05e9\u05db\u05e8\u05d4<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00035 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1b00035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05d4\u05db\u05d9\u05e0\u05d5 \u05d0\u05ea \u05d4\u05d3\u05d9\u05e8\u05d4 \u05dc\u05e4\u05e0\u05d9 \u05e4\u05e8\u05e1\u05d5\u05dd \u05d4\u05de\u05d5\u05d3\u05e2\u05d4. \u05d4\u05e1\u05d3\u05d9\u05e8\u05d5 \u05d0\u05ea \u05de\u05e1\u05de\u05db\u05d9 \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d1\u05d7\u05ea\u05d9\u05de\u05d4 \u05d5\u05d4\u05d2\u05d9\u05e9\u05d5 \u05d0\u05ea \u05d4\u05d3\u05d9\u05d5\u05d5\u05d7 \u05dc\u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd \u05d1\u05ea\u05d5\u05da \u05d4\u05de\u05d5\u05e2\u05d3 \u05d4\u05e0\u05d3\u05e8\u05e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00037 elementor-widget elementor-widget-text-editor\" data-id=\"1b00037\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05dc\u05e4\u05e0\u05d9 \u05e4\u05e8\u05e1\u05d5\u05dd \u05d4\u05de\u05d5\u05d3\u05e2\u05d4<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d4\u05e1\u05d9\u05de\u05d5\u05e0\u05d9\u05dd \u05e0\u05e9\u05de\u05e8\u05d9\u05dd \u05d1\u05d3\u05e4\u05d3\u05e4\u05df \u05d4\u05d6\u05d4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00038 elementor-widget elementor-widget-html\" data-id=\"1b00038\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"background:var(--e-global-color-chalk_2);padding:clamp(20px,2.6vw,32px);margin-top:20px\"><div style=\"display:flex;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:8px 16px\"><p aria-live=\"polite\" data-wg-label=\"listing\" style=\"margin:0;font-size:14px;font-weight:500;color:var(--e-global-color-accent)\">\u05d4\u05d5\u05e9\u05dc\u05de\u05d5 0 \u05de\u05ea\u05d5\u05da 5<\/p><button type=\"button\" data-wg-reset=\"listing\" style=\"min-height:44px;border:0;background:transparent;padding:0;font-size:14px;color:var(--e-global-color-primary);cursor:pointer;text-decoration:underline;text-underline-offset:4px\">\u05d0\u05d9\u05e4\u05d5\u05e1 \u05d4\u05e1\u05d9\u05de\u05d5\u05e0\u05d9\u05dd<\/button><\/div><ul style=\"list-style:none;margin:0;padding:0;border-top:1px solid var(--e-global-color-rule)\"><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"listing\" data-i=\"0\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05d4\u05ea\u05d9\u05e7\u05d5\u05e0\u05d9\u05dd \u05d4\u05d5\u05e9\u05dc\u05de\u05d5 \u05d5\u05de\u05e2\u05e8\u05db\u05ea \u05d4\u05d7\u05d9\u05de\u05d5\u05dd \u05d8\u05d5\u05e4\u05dc\u05d4<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"listing\" data-i=\"1\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05e0\u05d1\u05d7\u05e8\u05d5 \u05e8\u05d9\u05d4\u05d5\u05d8 \u05d5\u05de\u05db\u05e9\u05d9\u05e8\u05d9 \u05d7\u05e9\u05de\u05dc \u05e9\u05de\u05ea\u05d0\u05d9\u05de\u05d9\u05dd \u05dc\u05e7\u05d4\u05dc \u05d4\u05e9\u05d5\u05db\u05e8\u05d9\u05dd<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"listing\" data-i=\"2\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05d4\u05d5\u05e1\u05d3\u05e8\u05d5 \u05d1\u05d9\u05d8\u05d5\u05d7 \u05de\u05d1\u05e0\u05d4 \u05d5\u05ea\u05db\u05d5\u05dc\u05d4<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"listing\" data-i=\"3\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05e7\u05d9\u05d9\u05de\u05ea \u05ea\u05e2\u05d5\u05d3\u05ea \u05d1\u05d9\u05e6\u05d5\u05e2\u05d9\u05dd \u05d0\u05e0\u05e8\u05d2\u05d8\u05d9\u05d9\u05dd \u05ea\u05e7\u05e4\u05d4, \u05d5\u05d4\u05d3\u05d9\u05e8\u05d5\u05d2 \u05d4\u05d0\u05e0\u05e8\u05d2\u05d8\u05d9 \u05e9\u05de\u05d5\u05e4\u05d9\u05e2 \u05d1\u05d4 \u05de\u05d5\u05e6\u05d2 \u05d1\u05de\u05d5\u05d3\u05e2\u05d4<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05d7\u05d5\u05d1\u05d4<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"listing\" data-i=\"4\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05d4\u05d5\u05db\u05e0\u05d5 \u05ea\u05de\u05d5\u05e0\u05d5\u05ea \u05d5\u05ea\u05d5\u05db\u05e0\u05d9\u05ea \u05d3\u05d9\u05e8\u05d4 \u05dc\u05e4\u05e8\u05e1\u05d5\u05dd<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00039 elementor-widget elementor-widget-text-editor\" data-id=\"1b00039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u05d1\u05d7\u05ea\u05d9\u05de\u05d4 \u05d5\u05dc\u05d0\u05d7\u05e8 \u05ea\u05d7\u05d9\u05dc\u05ea \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0003a elementor-widget elementor-widget-html\" data-id=\"1b0003a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"background:var(--e-global-color-chalk_2);padding:clamp(20px,2.6vw,32px);margin-top:20px\"><div style=\"display:flex;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:8px 16px\"><p aria-live=\"polite\" data-wg-label=\"lease\" style=\"margin:0;font-size:14px;font-weight:500;color:var(--e-global-color-accent)\">\u05d4\u05d5\u05e9\u05dc\u05de\u05d5 0 \u05de\u05ea\u05d5\u05da 4<\/p><button type=\"button\" data-wg-reset=\"lease\" style=\"min-height:44px;border:0;background:transparent;padding:0;font-size:14px;color:var(--e-global-color-primary);cursor:pointer;text-decoration:underline;text-underline-offset:4px\">\u05d0\u05d9\u05e4\u05d5\u05e1 \u05d4\u05e1\u05d9\u05de\u05d5\u05e0\u05d9\u05dd<\/button><\/div><ul style=\"list-style:none;margin:0;padding:0;border-top:1px solid var(--e-global-color-rule)\"><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"lease\" data-i=\"0\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05d7\u05d5\u05d6\u05d4 \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05e0\u05d1\u05d3\u05e7 \u05e2\u05dc \u05d9\u05d3\u05d9 \u05e2\u05d5\u05e8\u05da \u05d4\u05d3\u05d9\u05df \u05e9\u05dc\u05db\u05dd<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"lease\" data-i=\"1\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d3\u05d5\u05d5\u05d7\u05d4 \u05e2\u05d3 \u05e1\u05d5\u05e3 \u05d4\u05d7\u05d5\u05d3\u05e9 \u05e9\u05dc\u05d0\u05d7\u05e8 \u05ea\u05d7\u05d9\u05dc\u05ea\u05d4 \u05d0\u05d5 \u05e9\u05d9\u05e0\u05d5\u05d9\u05d4<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05d7\u05d5\u05d1\u05d4<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"lease\" data-i=\"2\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05d4\u05d5\u05e2\u05d1\u05e8\u05d5 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d4\u05e9\u05d9\u05e8\u05d5\u05ea\u05d9\u05dd \u05e2\u05dc \u05e9\u05dd \u05d4\u05e9\u05d5\u05db\u05e8 \u05d5\u05e0\u05e8\u05e9\u05de\u05d5 \u05e7\u05e8\u05d9\u05d0\u05d5\u05ea \u05d4\u05de\u05d5\u05e0\u05d9\u05dd<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><li><label style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:14px;align-items:start;padding:14px 0;border-bottom:1px solid var(--e-global-color-rule);cursor:pointer\"><input type=\"checkbox\" data-wg=\"lease\" data-i=\"3\" style=\"width:22px;height:22px;margin:1px 0 0;accent-color:var(--e-global-color-primary);cursor:pointer\"><span style=\"display:block;min-width:0\"><span data-wg-text style=\"display:block;font-size:17px;line-height:1.45;color:var(--e-global-color-accent);text-wrap:pretty\">\u05ea\u05d5\u05e2\u05d3\u05d5 \u05d4\u05e4\u05d9\u05e7\u05d3\u05d5\u05df \u05d5\u05e8\u05e9\u05d9\u05de\u05ea \u05d4\u05ea\u05db\u05d5\u05dc\u05d4<\/span><span style=\"display:block;margin-top:2px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05de\u05d5\u05de\u05dc\u05e5<\/span><\/span><\/label><\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0003b elementor-widget elementor-widget-text-editor\" data-id=\"1b0003b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05de\u05e8\u05d5\u05d4\u05d8\u05ea \u05d0\u05d5 \u05dc\u05d0 \u05de\u05e8\u05d5\u05d4\u05d8\u05ea<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d4\u05d7\u05dc\u05d9\u05d8\u05d5 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05e7\u05d4\u05dc \u05d4\u05e9\u05d5\u05db\u05e8\u05d9\u05dd \u05d5\u05dc\u05d4\u05d9\u05e6\u05e2 \u05d1\u05d3\u05d9\u05e8\u05d5\u05ea \u05d3\u05d5\u05de\u05d5\u05ea \u05d1\u05e1\u05d1\u05d9\u05d1\u05d4. \u05e8\u05d9\u05d4\u05d5\u05d8 \u05de\u05d2\u05d3\u05d9\u05dc \u05d0\u05ea \u05d4\u05d4\u05e9\u05e7\u05e2\u05d4 \u05d4\u05e8\u05d0\u05e9\u05d5\u05e0\u05d9\u05ea \u05d5\u05db\u05e8\u05d5\u05da \u05d2\u05dd \u05d1\u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05d4\u05d7\u05dc\u05e4\u05d4 \u05dc\u05d0\u05d5\u05e8\u05da \u05d4\u05e9\u05e0\u05d9\u05dd; \u05d4\u05e9\u05db\u05e8\u05d4 \u05dc\u05dc\u05d0 \u05e8\u05d9\u05d4\u05d5\u05d8 \u05db\u05e8\u05d5\u05db\u05d4 \u05d1\u05e4\u05d7\u05d5\u05ea \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05d4\u05db\u05e0\u05d4. \u05d4\u05e9\u05d5\u05d5 \u05de\u05d5\u05d3\u05e2\u05d5\u05ea \u05e2\u05d3\u05db\u05e0\u05d9\u05d5\u05ea \u05dc\u05e9\u05e0\u05d9 \u05d4\u05e1\u05d5\u05d2\u05d9\u05dd \u05dc\u05e4\u05e0\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e8\u05d4.<\/p><h3 style=\"margin:32px 0 14px;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800;font-size:clamp(24px,2.4vw,30px);line-height:1.25;color:var(--e-global-color-primary);text-wrap:balance\">\u05de\u05e9\u05da \u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d5\u05d3\u05d9\u05d5\u05d5\u05d7<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d1\u05d4\u05e9\u05db\u05e8\u05d4 \u05dc\u05de\u05d2\u05d5\u05e8\u05d9\u05dd \u05e9\u05d7\u05dc\u05d4 \u05e2\u05dc\u05d9\u05d4 \u05d4\u05d4\u05d2\u05e0\u05d4 \u05d4\u05d7\u05d5\u05e7\u05d9\u05ea, \u05e0\u05e7\u05d5\u05d3\u05ea \u05d4\u05de\u05d5\u05e6\u05d0 \u05d4\u05d9\u05d0 \u05ea\u05e7\u05d5\u05e4\u05ea \u05de\u05d9\u05e0\u05d9\u05de\u05d5\u05dd \u05e9\u05dc \u05e9\u05dc\u05d5\u05e9 \u05e9\u05e0\u05d9\u05dd, \u05d2\u05dd \u05d0\u05dd \u05d1\u05d7\u05d5\u05d6\u05d4 \u05e0\u05db\u05ea\u05d1 \u05e4\u05e8\u05e7 \u05d6\u05de\u05df \u05e7\u05e6\u05e8 \u05d9\u05d5\u05ea\u05e8. \u05dc\u05e4\u05e0\u05d9 \u05d4\u05d1\u05d8\u05d7\u05ea \u05e4\u05d9\u05e0\u05d5\u05d9, \u05de\u05db\u05d9\u05e8\u05d4 \u05dc\u05dc\u05d0 \u05e9\u05d5\u05db\u05e8 \u05d0\u05d5 \u05d4\u05e9\u05db\u05e8\u05d4 \u05dc\u05ea\u05e7\u05d5\u05e4\u05d4 \u05de\u05d5\u05d2\u05d1\u05dc\u05ea, \u05d1\u05e7\u05e9\u05d5 \u05de\u05e2\u05d5\u05e8\u05da \u05d4\u05d3\u05d9\u05df \u05dc\u05d1\u05d3\u05d5\u05e7 \u05d0\u05ea \u05ea\u05d7\u05d5\u05dc\u05ea \u05d4\u05db\u05dc\u05dc \u05d5\u05d0\u05ea \u05ea\u05e0\u05d0\u05d9 \u05e1\u05d9\u05d5\u05dd \u05d4\u05d7\u05d5\u05d6\u05d4 \u05d4\u05de\u05e1\u05d5\u05d9\u05dd. <a href=\"https:\/\/areiospagos.gr\/nomologia\/apofaseis_DISPLAY.asp?apof=650_2007&amp;cd=E0AHIYcvjapdjIkxvgyJtmze2Aarfl\" target=\"_blank\" rel=\"noopener noreferrer\">\u05d1\u05d9\u05ea \u05d4\u05de\u05e9\u05e4\u05d8 \u05d4\u05e2\u05dc\u05d9\u05d5\u05df \u05d4\u05d9\u05d5\u05d5\u05e0\u05d9 \u2014 \u05e4\u05e1\u05e7 \u05d3\u05d9\u05df 650\/2007<\/a>.<\/p><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d0\u05ea \u05d4\u05e6\u05d4\u05e8\u05ea \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05de\u05d2\u05d9\u05e9\u05d9\u05dd \u05e2\u05d3 \u05e1\u05d5\u05e3 \u05d4\u05d7\u05d5\u05d3\u05e9 \u05e9\u05dc\u05d0\u05d7\u05e8 \u05ea\u05d7\u05d9\u05dc\u05ea\u05d4 \u05d0\u05d5 \u05e9\u05d9\u05e0\u05d5\u05d9\u05d4. \u05dc\u05d0\u05d7\u05e8 \u05d4\u05d4\u05d5\u05d3\u05e2\u05d4 \u05de\u05bemyAADE, \u05dc\u05e9\u05d5\u05db\u05e8 \u05d5\u05dc\u05d9\u05ea\u05e8 \u05d4\u05d1\u05e2\u05dc\u05d9\u05dd \u05d4\u05de\u05e9\u05d5\u05ea\u05e4\u05d9\u05dd \u05d9\u05e9 30 \u05d9\u05d5\u05dd \u05dc\u05e7\u05d1\u05dc \u05d0\u05d5 \u05dc\u05d3\u05d7\u05d5\u05ea \u05d0\u05ea \u05d4\u05d4\u05e6\u05d4\u05e8\u05d4; \u05d1\u05d4\u05d9\u05e2\u05d3\u05e8 \u05e4\u05e2\u05d5\u05dc\u05d4 \u05d4\u05d9\u05d0 \u05e0\u05d7\u05e9\u05d1\u05ea \u05de\u05d0\u05d5\u05e9\u05e8\u05ea. \u05d6\u05d4\u05d5 \u05e9\u05dc\u05d1 \u05d1\u05d3\u05d9\u05d5\u05d5\u05d7 \u05d4\u05de\u05e1, \u05d5\u05d9\u05e9 \u05dc\u05e9\u05de\u05d5\u05e8 \u05d2\u05dd \u05d0\u05ea \u05d4\u05d7\u05d5\u05d6\u05d4 \u05d5\u05d0\u05ea \u05ea\u05d9\u05e2\u05d5\u05d3 \u05d4\u05de\u05e1\u05d9\u05e8\u05d4. <a href=\"https:\/\/www.aade.gr\/en\/property-rentalstatements\" target=\"_blank\" rel=\"noopener noreferrer\">\u05de\u05d5\u05e2\u05d3 \u05d4\u05d3\u05d9\u05d5\u05d5\u05d7<\/a>, <a href=\"https:\/\/www.aade.gr\/sites\/default\/files\/2025-06\/dt_02.06.2025..pdf\" target=\"_blank\" rel=\"noopener noreferrer\">AADE \u2014 \u05d4\u05dc\u05d9\u05da \u05d4\u05d0\u05d9\u05e9\u05d5\u05e8<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b00041 e-con-full e-flex e-con e-child\" data-id=\"1b00041\" data-element_type=\"container\" data-e-type=\"container\" id=\"ch-management\">\n\t\t<div class=\"elementor-element elementor-element-1b0003f e-con-full e-flex e-con e-child\" data-id=\"1b0003f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0003d wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b0003d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"num\">02<\/span><span>\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d4\u05e9\u05db\u05e8\u05d4 \u05d5\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea \u05d4\u05d1\u05e2\u05dc\u05d9\u05dd<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0003e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1b0003e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05de\u05e0\u05d4\u05dc \u05e0\u05db\u05e1 \u05d9\u05db\u05d5\u05dc \u05dc\u05d8\u05e4\u05dc \u05d1\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05e9\u05d5\u05d8\u05e3. \u05d7\u05e9\u05d5\u05d1 \u05dc\u05e1\u05db\u05dd \u05de\u05e8\u05d0\u05e9 \u05d0\u05ea \u05ea\u05d7\u05d5\u05de\u05d9 \u05d4\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea \u05e9\u05dc\u05d5, \u05d0\u05ea \u05ea\u05d3\u05d9\u05e8\u05d5\u05ea \u05d4\u05d3\u05d9\u05d5\u05d5\u05d7\u05d9\u05dd \u05d5\u05d0\u05ea \u05d4\u05de\u05e7\u05e8\u05d9\u05dd \u05e9\u05d1\u05d4\u05dd \u05e0\u05d3\u05e8\u05e9 \u05d0\u05d9\u05e9\u05d5\u05e8\u05db\u05dd.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00040 elementor-widget elementor-widget-text-editor\" data-id=\"1b00040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05de\u05d9 \u05e2\u05d5\u05e9\u05d4 \u05de\u05d4<\/h3><div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,220px),1fr));gap:12px;margin:20px 0\"><div style=\"background:var(--e-global-color-primary);color:var(--e-global-color-chalk);padding:22px;min-width:0\"><p style=\"margin:0 0 10px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:#CFD6E0\">\u05ea\u05d7\u05d5\u05de\u05d9 \u05d4\u05d8\u05d9\u05e4\u05d5\u05dc \u05e9\u05dc \u05de\u05e0\u05d4\u05dc \u05d4\u05e0\u05db\u05e1<\/p><ul style=\"list-style:none;margin:0;padding:0\"><li style=\"padding:10px 0;border-top:1px solid rgba(245,244,240,.24);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d0\u05d9\u05ea\u05d5\u05e8 \u05d5\u05d1\u05d3\u05d9\u05e7\u05ea \u05e9\u05d5\u05db\u05e8\u05d9\u05dd<\/li><li style=\"padding:10px 0;border-top:1px solid rgba(245,244,240,.24);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d2\u05d1\u05d9\u05d9\u05ea \u05e9\u05db\u05e8 \u05d3\u05d9\u05e8\u05d4 \u05d5\u05de\u05e2\u05e7\u05d1 \u05d0\u05d7\u05e8 \u05e4\u05d9\u05d2\u05d5\u05e8\u05d9\u05dd<\/li><li style=\"padding:10px 0;border-top:1px solid rgba(245,244,240,.24);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05ea\u05d9\u05d0\u05d5\u05dd \u05ea\u05d9\u05e7\u05d5\u05e0\u05d9\u05dd \u05e2\u05d3 \u05dc\u05e1\u05db\u05d5\u05dd \u05de\u05d5\u05e1\u05db\u05dd<\/li><li style=\"padding:10px 0;border-top:1px solid rgba(245,244,240,.24);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05ea\u05d9\u05d0\u05d5\u05dd \u05db\u05e0\u05d9\u05e1\u05ea \u05e9\u05d5\u05db\u05e8\u05d9\u05dd \u05d5\u05e4\u05d9\u05e0\u05d5\u05d9 \u05d4\u05d3\u05d9\u05e8\u05d4 \u05d1\u05e1\u05d9\u05d5\u05dd \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea<\/li><\/ul><\/div><div style=\"background:var(--e-global-color-chalk_2);color:var(--e-global-color-accent);padding:22px;min-width:0\"><p style=\"margin:0 0 10px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05d4\u05d7\u05dc\u05d8\u05d5\u05ea \u05d1\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea\u05db\u05dd<\/p><ul style=\"list-style:none;margin:0;padding:0\"><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d2\u05d5\u05d1\u05d4 \u05e9\u05db\u05e8 \u05d4\u05d3\u05d9\u05e8\u05d4 \u05d5\u05d1\u05d7\u05d9\u05e8\u05ea \u05d4\u05e9\u05d5\u05db\u05e8<\/li><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05ea\u05d9\u05e7\u05d5\u05e0\u05d9\u05dd \u05de\u05e2\u05dc \u05d4\u05e1\u05db\u05d5\u05dd \u05d4\u05de\u05d5\u05e1\u05db\u05dd<\/li><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d7\u05d9\u05d3\u05d5\u05e9\u05d9 \u05d7\u05d5\u05d6\u05d4 \u05d5\u05e9\u05d9\u05e0\u05d5\u05d9\u05d9 \u05e9\u05db\u05e8 \u05d3\u05d9\u05e8\u05d4<\/li><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05de\u05d5\u05e2\u05d3 \u05d4\u05de\u05db\u05d9\u05e8\u05d4<\/li><\/ul><\/div><div style=\"background:var(--e-global-color-chalk_2);color:var(--e-global-color-accent);padding:22px;min-width:0\"><p style=\"margin:0 0 10px;font-size:12px;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05e8\u05d5\u05d0\u05d4 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05e9\u05dc\u05db\u05dd<\/p><ul style=\"list-style:none;margin:0;padding:0\"><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d3\u05d9\u05d5\u05d5\u05d7\u05d9 \u05e9\u05db\u05d9\u05e8\u05d5\u05ea, \u05d0\u05dd \u05d4\u05d5\u05d0 \u05de\u05d8\u05e4\u05dc \u05d1\u05db\u05da \u05e2\u05d1\u05d5\u05e8\u05db\u05dd<\/li><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d3\u05d5\u05d7 \u05d4\u05de\u05e1 \u05d4\u05e9\u05e0\u05ea\u05d9<\/li><li style=\"padding:10px 0;border-top:1px solid var(--e-global-color-rule);font-size:15px;line-height:1.4;text-wrap:pretty\">\u05d0\u05d9\u05dc\u05d5 \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05de\u05d5\u05ea\u05e8\u05d5\u05ea \u05d1\u05e0\u05d9\u05db\u05d5\u05d9<\/li><\/ul><\/div><\/div><h3 style=\"margin:32px 0 14px;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800;font-size:clamp(24px,2.4vw,30px);line-height:1.25;color:var(--e-global-color-primary);text-wrap:balance\">\u05d4\u05e1\u05db\u05dd \u05e0\u05d9\u05d4\u05d5\u05dc \u05d5\u05d3\u05d5\u05d7 \u05dc\u05d1\u05e2\u05dc\u05d9\u05dd<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d4\u05e1\u05db\u05dd \u05e0\u05d9\u05d4\u05d5\u05dc \u05e6\u05e8\u05d9\u05da \u05dc\u05d4\u05d1\u05d4\u05d9\u05e8 \u05d0\u05ea \u05d4\u05d9\u05e7\u05e3 \u05d4\u05e9\u05d9\u05e8\u05d5\u05ea \u05d5\u05d0\u05ea \u05d4\u05e2\u05dc\u05d5\u05ea \u05e9\u05dc\u05d5. \u05d1\u05d3\u05e7\u05d5 \u05e2\u05dc \u05de\u05d4 \u05de\u05d7\u05d5\u05e9\u05d1\u05ea \u05d4\u05e2\u05de\u05dc\u05d4, \u05d0\u05dd \u05e0\u05d5\u05e1\u05e3 \u05de\u05e2\u05f4\u05de, \u05de\u05d4 \u05de\u05e9\u05d5\u05dc\u05dd \u05d1\u05d6\u05de\u05df \u05e9\u05d4\u05d3\u05d9\u05e8\u05d4 \u05e4\u05e0\u05d5\u05d9\u05d4, \u05d5\u05d0\u05dd \u05d9\u05e9 \u05ea\u05e9\u05dc\u05d5\u05dd \u05e0\u05e4\u05e8\u05d3 \u05dc\u05d0\u05d9\u05ea\u05d5\u05e8 \u05e9\u05d5\u05db\u05e8, \u05dc\u05d7\u05d9\u05d3\u05d5\u05e9 \u05d7\u05d5\u05d6\u05d4 \u05d0\u05d5 \u05dc\u05d1\u05d9\u05e7\u05d5\u05e8 \u05d1\u05e0\u05db\u05e1. \u05e7\u05d1\u05e2\u05d5 \u05ea\u05e7\u05e8\u05ea \u05d4\u05d5\u05e6\u05d0\u05d4 \u05dc\u05dc\u05d0 \u05d0\u05d9\u05e9\u05d5\u05e8\u05db\u05dd, \u05de\u05e1\u05dc\u05d5\u05dc \u05dc\u05d8\u05d9\u05e4\u05d5\u05dc \u05d1\u05de\u05e7\u05e8\u05d4 \u05d3\u05d7\u05d5\u05e3, \u05ea\u05d3\u05d9\u05e8\u05d5\u05ea \u05d3\u05d9\u05d5\u05d5\u05d7 \u05d5\u05de\u05d5\u05e2\u05d3 \u05d4\u05e2\u05d1\u05e8\u05ea \u05d4\u05db\u05e1\u05e4\u05d9\u05dd. \u05d1\u05d3\u05e7\u05d5 \u05d2\u05dd \u05d0\u05ea \u05de\u05e9\u05da \u05d4\u05d4\u05e1\u05db\u05dd, \u05d4\u05d5\u05d3\u05e2\u05ea \u05d4\u05e1\u05d9\u05d5\u05dd \u05d5\u05d4\u05e2\u05d1\u05e8\u05ea \u05d4\u05de\u05e4\u05ea\u05d7\u05d5\u05ea, \u05d4\u05de\u05e1\u05de\u05db\u05d9\u05dd \u05d5\u05d4\u05d9\u05ea\u05e8\u05d5\u05ea \u05dc\u05de\u05e0\u05d4\u05dc \u05d7\u05dc\u05d5\u05e4\u05d9.<\/p><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d1\u05d3\u05d5\u05d7 \u05dc\u05d1\u05e2\u05dc\u05d9\u05dd \u05db\u05d3\u05d0\u05d9 \u05dc\u05d4\u05e6\u05d9\u05d2 \u05d0\u05ea \u05e9\u05db\u05e8 \u05d4\u05d3\u05d9\u05e8\u05d4 \u05e9\u05d4\u05d9\u05d4 \u05d0\u05de\u05d5\u05e8 \u05dc\u05d4\u05ea\u05e7\u05d1\u05dc, \u05d4\u05ea\u05e7\u05d1\u05d5\u05dc\u05d9\u05dd \u05d1\u05e4\u05d5\u05e2\u05dc, \u05d7\u05d5\u05d1\u05d5\u05ea \u05e4\u05ea\u05d5\u05d7\u05d9\u05dd, \u05d7\u05e9\u05d1\u05d5\u05e0\u05d9\u05d5\u05ea \u05e9\u05e9\u05d5\u05dc\u05de\u05d5, \u05d3\u05de\u05d9 \u05e0\u05d9\u05d4\u05d5\u05dc, \u05d9\u05ea\u05e8\u05d4 \u05e9\u05de\u05d5\u05e8\u05d4 \u05d5\u05d4\u05e1\u05db\u05d5\u05dd \u05e9\u05d4\u05d5\u05e2\u05d1\u05e8 \u05dc\u05d1\u05e2\u05dc\u05d9\u05dd. \u05db\u05da \u05d0\u05e4\u05e9\u05e8 \u05dc\u05d4\u05d1\u05d7\u05d9\u05df \u05d1\u05d9\u05df \u05d4\u05db\u05e0\u05e1\u05d4 \u05d7\u05d5\u05d6\u05d9\u05ea, \u05db\u05e1\u05e3 \u05e9\u05e0\u05d2\u05d1\u05d4 \u05d5\u05d4\u05db\u05e1\u05e3 \u05e9\u05e0\u05db\u05e0\u05e1 \u05dc\u05d7\u05e9\u05d1\u05d5\u05df.<\/p><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05e4\u05d9\u05e7\u05d3\u05d5\u05df \u05e9\u05dc \u05e9\u05d5\u05db\u05e8 \u05e6\u05e8\u05d9\u05da \u05dc\u05d4\u05d5\u05e4\u05d9\u05e2 \u05d1\u05e0\u05e4\u05e8\u05d3 \u05de\u05d4\u05db\u05e0\u05e1\u05d4 \u05e9\u05d5\u05d8\u05e4\u05ea. \u05d1\u05d3\u05d9\u05e8\u05d4 \u05e4\u05e0\u05d5\u05d9\u05d4 \u05e2\u05d3\u05d9\u05d9\u05df \u05e2\u05e9\u05d5\u05d9\u05d5\u05ea \u05dc\u05d4\u05d9\u05d5\u05ea \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05d1\u05e2\u05dc\u05d9\u05dd. \u05d1\u05de\u05e7\u05e8\u05d4 \u05e9\u05dc \u05d0\u05d9\u05be\u05ea\u05e9\u05dc\u05d5\u05dd, \u05ea\u05e2\u05d3\u05d5 \u05d0\u05ea \u05d4\u05d7\u05d5\u05d1 \u05d5\u05e4\u05e2\u05dc\u05d5 \u05e2\u05dd \u05de\u05e0\u05d4\u05dc \u05d4\u05e0\u05db\u05e1 \u05d5\u05e2\u05d5\u05e8\u05da \u05d4\u05d3\u05d9\u05df \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05e1\u05db\u05dd \u05d5\u05dc\u05d3\u05d9\u05df; \u05d0\u05dc \u05ea\u05d1\u05e0\u05d5 \u05d0\u05ea \u05d4\u05ea\u05e7\u05e6\u05d9\u05d1 \u05e2\u05dc \u05e4\u05d9\u05e0\u05d5\u05d9 \u05de\u05d9\u05d9\u05d3\u05d9 \u05d0\u05d5 \u05e2\u05dc \u05d2\u05d1\u05d9\u05d9\u05d4 \u05d5\u05d3\u05d0\u05d9\u05ea.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b00046 e-con-full e-flex e-con e-child\" data-id=\"1b00046\" data-element_type=\"container\" data-e-type=\"container\" id=\"ch-taxes\">\n\t\t<div class=\"elementor-element elementor-element-1b00044 e-con-full e-flex e-con e-child\" data-id=\"1b00044\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00042 wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b00042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"num\">03<\/span><span>\u05de\u05d9\u05e1\u05d5\u05d9 \u05d5\u05d3\u05d9\u05d5\u05d5\u05d7 \u05e2\u05dc \u05d4\u05e0\u05db\u05e1<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00043 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1b00043\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05d1\u05e2\u05dc\u05d5\u05ea \u05e2\u05dc \u05e0\u05db\u05e1 \u05d1\u05d9\u05d5\u05d5\u05df \u05db\u05e8\u05d5\u05db\u05d4 \u05d1\u05d7\u05d5\u05d1\u05d5\u05ea \u05de\u05e1 \u05d5\u05d3\u05d9\u05d5\u05d5\u05d7, \u05d5\u05d1\u05d4\u05df \u05de\u05e1 \u05e2\u05dc \u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05de\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d5\u05de\u05e1 \u05e0\u05db\u05e1 \u05e9\u05e0\u05ea\u05d9. \u05d9\u05e9 \u05dc\u05d8\u05e4\u05dc \u05d1\u05d4\u05df \u05d1\u05d9\u05d5\u05d5\u05df \u05d2\u05dd \u05d0\u05dd \u05d0\u05ea\u05dd \u05de\u05ea\u05d2\u05d5\u05e8\u05e8\u05d9\u05dd \u05d1\u05de\u05d3\u05d9\u05e0\u05d4 \u05d0\u05d7\u05e8\u05ea.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00045 elementor-widget elementor-widget-text-editor\" data-id=\"1b00045\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 \u05e2\u05dc \u05e9\u05db\u05e8 \u05d3\u05d9\u05e8\u05d4<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05dc\u05d9\u05d7\u05d9\u05d3\u05d9\u05dd, \u05d4\u05de\u05e1 \u05e2\u05dc \u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05de\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d1\u05e9\u05e0\u05ea \u05d4\u05de\u05e1 2026 \u05de\u05d7\u05d5\u05e9\u05d1 \u05d1\u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05e9\u05d5\u05dc\u05d9\u05d5\u05ea, \u05dc\u05e4\u05d9 \u05d4\u05d4\u05db\u05e0\u05e1\u05d4 \u05d4\u05d7\u05d9\u05d9\u05d1\u05ea \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05ea. \u05d4\u05d7\u05d9\u05e9\u05d5\u05d1 \u05d0\u05d9\u05e0\u05d5 \u05e0\u05e2\u05e9\u05d4 \u05d1\u05e0\u05e4\u05e8\u05d3 \u05dc\u05db\u05dc \u05d3\u05d9\u05e8\u05d4.<\/p><table style=\"width:100%;max-width:520px;margin-top:20px;border-collapse:collapse;font-size:16px\"><caption style=\"position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap\">\u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05e2\u05dc \u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05de\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05dc\u05d9\u05d7\u05d9\u05d3\u05d9\u05dd, \u05e9\u05e0\u05ea \u05d4\u05de\u05e1 2026<\/caption><thead><tr style=\"border-top:2px solid var(--e-global-color-accent);border-bottom:1px solid var(--e-global-color-ink)\"><th scope=\"col\" style=\"text-align:right;padding:12px 16px 12px 0;font-size:11px;font-weight:500;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05d4\u05db\u05e0\u05e1\u05d4 \u05d7\u05d9\u05d9\u05d1\u05ea \u05de\u05e9\u05db\u05d9\u05e8\u05d5\u05ea<\/th><th scope=\"col\" style=\"text-align:left;padding:12px 0;font-size:11px;font-weight:500;letter-spacing:0;text-transform:uppercase;color:var(--e-global-color-text_2)\">\u05e9\u05d9\u05e2\u05d5\u05e8<\/th><\/tr><\/thead><tbody><tr style=\"border-bottom:1px solid var(--e-global-color-rule)\"><th scope=\"row\" style=\"text-align:right;padding:13px 16px 13px 0;font-weight:400;color:var(--e-global-color-accent);font-variant-numeric:tabular-nums\">\u05e2\u05d3 \u20ac12,000<\/th><td style=\"padding:13px 0;text-align:left;font-family:Secular One,sans-serif;font-size:20px;color:var(--e-global-color-primary)\">15%<\/td><\/tr><tr style=\"border-bottom:1px solid var(--e-global-color-rule)\"><th scope=\"row\" style=\"text-align:right;padding:13px 16px 13px 0;font-weight:400;color:var(--e-global-color-accent);font-variant-numeric:tabular-nums\">\u20ac12,000 \u2013 \u20ac24,000<\/th><td style=\"padding:13px 0;text-align:left;font-family:Secular One,sans-serif;font-size:20px;color:var(--e-global-color-primary)\">25%<\/td><\/tr><tr style=\"border-bottom:1px solid var(--e-global-color-rule)\"><th scope=\"row\" style=\"text-align:right;padding:13px 16px 13px 0;font-weight:400;color:var(--e-global-color-accent);font-variant-numeric:tabular-nums\">\u20ac24,000 \u2013 \u20ac36,000<\/th><td style=\"padding:13px 0;text-align:left;font-family:Secular One,sans-serif;font-size:20px;color:var(--e-global-color-primary)\">35%<\/td><\/tr><tr style=\"border-bottom:1px solid var(--e-global-color-rule)\"><th scope=\"row\" style=\"text-align:right;padding:13px 16px 13px 0;font-weight:400;color:var(--e-global-color-accent);font-variant-numeric:tabular-nums\">\u05de\u05e2\u05dc \u20ac36,000<\/th><td style=\"padding:13px 0;text-align:left;font-family:Secular One,sans-serif;font-size:20px;color:var(--e-global-color-primary)\">45%<\/td><\/tr><\/tbody><\/table><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d4\u05ea\u05d5\u05e6\u05d0\u05d4 \u05d4\u05ea\u05e4\u05e2\u05d5\u05dc\u05d9\u05ea \u05d0\u05d9\u05e0\u05d4 \u05d1\u05d4\u05db\u05e8\u05d7 \u05d4\u05d4\u05db\u05e0\u05e1\u05d4 \u05d4\u05d7\u05d9\u05d9\u05d1\u05ea \u05d1\u05de\u05e1. \u05dc\u05d9\u05d7\u05d9\u05d3\u05d9\u05dd \u05e2\u05e9\u05d5\u05d9 \u05dc\u05d7\u05d5\u05dc \u05e0\u05d9\u05db\u05d5\u05d9 \u05e0\u05d5\u05e8\u05de\u05d8\u05d9\u05d1\u05d9 \u05e9\u05dc 5% \u05d1\u05db\u05e4\u05d5\u05e3 \u05dc\u05ea\u05e0\u05d0\u05d9\u05dd, \u05d5\u05dc\u05d0 \u05e0\u05d9\u05db\u05d5\u05d9 \u05d0\u05d5\u05d8\u05d5\u05de\u05d8\u05d9 \u05e9\u05dc \u05db\u05dc \u05d4\u05d5\u05e6\u05d0\u05d4 \u05e9\u05d4\u05d5\u05e4\u05d9\u05e2\u05d4 \u05d1\u05d3\u05d5\u05d7 \u05d4\u05e0\u05d9\u05d4\u05d5\u05dc. \u05dc\u05d3\u05d5\u05d2\u05de\u05ea \u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05d1\u05dc\u05d1\u05d3, \u05d4\u05db\u05e0\u05e1\u05d4 \u05d7\u05d9\u05d9\u05d1\u05ea \u05e9\u05dc \u20ac18,000 \u05d1\u05e9\u05e0\u05ea 2026 \u05d9\u05d5\u05e6\u05e8\u05ea \u05de\u05e1 \u05e9\u05dc \u20ac3,300: \u20ac12,000 \u00d7 15% \u05d5\u05e2\u05d5\u05d3 \u20ac6,000 \u00d7 25%. \u05d6\u05d5 \u05d4\u05db\u05e0\u05e1\u05d4 \u05d7\u05d9\u05d9\u05d1\u05ea \u05e9\u05db\u05d1\u05e8 \u05d7\u05d5\u05e9\u05d1\u05d4, \u05dc\u05d0 \u05ea\u05e7\u05d1\u05d5\u05dc\u05d9\u05dd \u05d1\u05e8\u05d5\u05d8\u05d5. <a href=\"https:\/\/minfin.gov.gr\/forologiki-politiki\/forologikos-odigos\/forologia-eisodimatos\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u05de\u05e9\u05e8\u05d3 \u05d4\u05d0\u05d5\u05e6\u05e8 \u2014 \u05de\u05d9\u05e1\u05d5\u05d9 \u05d4\u05db\u05e0\u05e1\u05d4<\/a>.<\/p><h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">ENFIA \u05d5\u05beE9<\/h3><dl style=\"margin:20px 0 0;border-top:1px solid var(--e-global-color-ink)\"><div style=\"display:flex;flex-wrap:wrap;gap:4px 32px;padding:18px 0;border-bottom:1px solid var(--e-global-color-rule)\"><dt style=\"flex:0 0 190px;font-size:17px;font-weight:500;color:var(--e-global-color-primary)\">E9<\/dt><dd style=\"flex:1 1 320px;min-width:0;margin:0;font-size:16px;text-wrap:pretty\">\u05d4\u05e6\u05d4\u05e8\u05d4 \u05dc\u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd \u05e2\u05dc \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05e9\u05d1\u05d1\u05e2\u05dc\u05d5\u05ea\u05db\u05dd. \u05d1\u05d3\u05e7\u05d5 \u05e9\u05d4\u05e4\u05e8\u05d8\u05d9\u05dd \u05de\u05e2\u05d5\u05d3\u05db\u05e0\u05d9\u05dd \u05dc\u05d0\u05d7\u05e8 \u05e8\u05db\u05d9\u05e9\u05d4 \u05d0\u05d5 \u05de\u05db\u05d9\u05e8\u05d4.<\/dd><\/div><div style=\"display:flex;flex-wrap:wrap;gap:4px 32px;padding:18px 0;border-bottom:1px solid var(--e-global-color-rule)\"><dt style=\"flex:0 0 190px;font-size:17px;font-weight:500;color:var(--e-global-color-primary)\">ENFIA<\/dt><dd style=\"flex:1 1 320px;min-width:0;margin:0;font-size:16px;text-wrap:pretty\">\u05de\u05e1 \u05d4\u05e0\u05db\u05e1 \u05d4\u05e9\u05e0\u05ea\u05d9 \u05e9\u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd \u05e7\u05d5\u05d1\u05e2\u05ea \u05e2\u05dc \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05e9\u05d1\u05d1\u05e2\u05dc\u05d5\u05ea\u05db\u05dd.<\/dd><\/div><\/dl><h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05d4\u05e4\u05e2\u05d5\u05dc\u05d5\u05ea \u05d4\u05e0\u05d3\u05e8\u05e9\u05d5\u05ea \u05dc\u05d0\u05d5\u05e8\u05da \u05ea\u05e7\u05d5\u05e4\u05ea \u05d4\u05d1\u05e2\u05dc\u05d5\u05ea<\/h3><table style=\"width:100%;table-layout:fixed;border-collapse:collapse;margin:24px 0;font-size:16px;line-height:1.55;overflow-wrap:break-word\"><thead><tr><th scope=\"col\" style=\"width:30%;padding:12px 10px;text-align:start;vertical-align:top;background:var(--e-global-color-primary);color:white\">\u05de\u05ea\u05d9<\/th><th scope=\"col\" style=\"padding:12px 10px;text-align:start;vertical-align:top;background:var(--e-global-color-primary);color:white\">\u05de\u05d4 \u05d1\u05d5\u05d3\u05e7\u05d9\u05dd<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05dc\u05d0\u05d7\u05e8 \u05e8\u05db\u05d9\u05e9\u05d4 \u05d0\u05d5 \u05e9\u05d9\u05e0\u05d5\u05d9 \u05d1\u05d6\u05db\u05d5\u05d9\u05d5\u05ea<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05e9\u05e0\u05d5\u05e6\u05e8 \u05d0\u05d5 \u05d4\u05d5\u05d2\u05e9 E9 \u05e0\u05db\u05d5\u05df; \u05db\u05db\u05dc\u05dc, \u05d4\u05de\u05d5\u05e2\u05d3 \u05d4\u05d5\u05d0 31 \u05d1\u05d9\u05e0\u05d5\u05d0\u05e8 \u05d1\u05e9\u05e0\u05d4 \u05e9\u05dc\u05d0\u05d7\u05e8 \u05d4\u05e9\u05d9\u05e0\u05d5\u05d9, \u05d1\u05db\u05e4\u05d5\u05e3 \u05dc\u05db\u05dc\u05dc\u05d9\u05dd \u05d5\u05d4\u05d0\u05e8\u05db\u05d5\u05ea. \u05d0\u05d9\u05df \u05dc\u05d4\u05e1\u05ea\u05e4\u05e7 \u05d1\u05d4\u05e0\u05d7\u05d4 \u05e9\u05d4\u05de\u05e2\u05e8\u05db\u05ea \u05e2\u05d3\u05db\u05e0\u05d4 \u05d4\u05db\u05d5\u05dc \u05d0\u05d5\u05d8\u05d5\u05de\u05d8\u05d9\u05ea. <a href=\"https:\/\/www.aade.gr\/en\/e9enfia\" target=\"_blank\" rel=\"noopener noreferrer\">AADE<\/a><\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05dc\u05d0\u05d7\u05e8 \u05ea\u05d7\u05d9\u05dc\u05ea \u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d0\u05d5 \u05e9\u05d9\u05e0\u05d5\u05d9 \u05d1\u05d4<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d4\u05e6\u05d4\u05e8\u05ea \u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d1\u05de\u05d5\u05e2\u05d3, \u05d5\u05de\u05e2\u05e7\u05d1 \u05d0\u05d7\u05e8 \u05d4\u05dc\u05d9\u05da \u05d4\u05d0\u05d9\u05e9\u05d5\u05e8 \u05d1\u05bemyAADE<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05de\u05d3\u05d9 \u05d7\u05d5\u05d3\u05e9<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d4\u05ea\u05d0\u05de\u05ea \u05d7\u05d5\u05d6\u05d4 \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05dc\u05ea\u05e7\u05d1\u05d5\u05dc\u05d9\u05dd, \u05d1\u05d3\u05d9\u05e7\u05ea \u05e4\u05d9\u05d2\u05d5\u05e8\u05d9\u05dd, \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05d5\u05d9\u05ea\u05e8\u05d4 \u05dc\u05d4\u05e2\u05d1\u05e8\u05d4<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05de\u05d3\u05d9 \u05e9\u05e0\u05d4<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d1\u05d3\u05d9\u05e7\u05ea \u05e9\u05d5\u05de\u05ea ENFIA \u05d5\u05d4\u05d3\u05d5\u05d7 \u05d4\u05e9\u05e0\u05ea\u05d9 \u05d1\u05d9\u05d5\u05d5\u05df, \u05d5\u05d3\u05d9\u05d5\u05d5\u05d7 \u05d1\u05de\u05d3\u05d9\u05e0\u05ea \u05ea\u05d5\u05e9\u05d1\u05d5\u05ea \u05d4\u05de\u05e1 \u05db\u05db\u05dc \u05e9\u05e0\u05d3\u05e8\u05e9<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d1\u05e1\u05d9\u05d5\u05dd \u05e9\u05db\u05d9\u05e8\u05d5\u05ea<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05ea\u05d9\u05e2\u05d5\u05d3 \u05de\u05e1\u05d9\u05e8\u05d4, \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d5\u05e4\u05d9\u05e7\u05d3\u05d5\u05df, \u05d5\u05e2\u05d3\u05db\u05d5\u05df \u05d3\u05d9\u05d5\u05d5\u05d7 \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05db\u05dc\u05dc\u05d9\u05dd<\/td><\/tr><\/tbody><\/table><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05db\u05d3\u05d0\u05d9 \u05dc\u05d4\u05e1\u05d3\u05d9\u05e8 \u05ea\u05e9\u05dc\u05d5\u05dd \u05e9\u05db\u05e8 \u05d3\u05d9\u05e8\u05d4 \u05de\u05ea\u05d5\u05e2\u05d3 \u05d1\u05d1\u05e0\u05e7 \u05db\u05d1\u05e8 \u05d1\u05d4\u05e1\u05db\u05dd. \u05dc\u05e4\u05d9 \u05d4\u05d5\u05d3\u05e2\u05ea AADE, \u05ea\u05d7\u05d9\u05dc\u05ea \u05d7\u05d5\u05d1\u05ea \u05d4\u05ea\u05e9\u05dc\u05d5\u05dd \u05d4\u05d1\u05e0\u05e7\u05d0\u05d9 \u05e0\u05d3\u05d7\u05ea\u05d4 \u05dc\u05be1 \u05d1\u05d9\u05d5\u05dc\u05d9 2027; \u05d9\u05e9 \u05dc\u05d1\u05d3\u05d5\u05e7 \u05e9\u05d5\u05d1 \u05d0\u05ea \u05d4\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05e7\u05e8\u05d0\u05ea \u05de\u05d5\u05e2\u05d3 \u05d6\u05d4. <a href=\"https:\/\/www.aade.gr\/deltia-typoy-anakoinoseis\/deltio-typoy-17092026\" target=\"_blank\" rel=\"noopener noreferrer\">AADE \u2014 \u05d4\u05d5\u05d3\u05e2\u05ea 17 \u05d1\u05e1\u05e4\u05d8\u05de\u05d1\u05e8 2026<\/a>.<\/p><h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05d0\u05dd \u05d0\u05ea\u05dd \u05de\u05ea\u05d2\u05d5\u05e8\u05e8\u05d9\u05dd \u05de\u05d7\u05d5\u05e5 \u05dc\u05d9\u05d5\u05d5\u05df<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d2\u05dd \u05d1\u05de\u05d3\u05d9\u05e0\u05ea \u05ea\u05d5\u05e9\u05d1\u05d5\u05ea \u05d4\u05de\u05e1 \u05e9\u05dc\u05db\u05dd \u05e2\u05e9\u05d5\u05d9 \u05dc\u05d7\u05d5\u05dc \u05de\u05e1 \u05e2\u05dc \u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05de\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d1\u05d9\u05d5\u05d5\u05df. \u05d0\u05de\u05e0\u05d5\u05ea \u05dc\u05de\u05e0\u05d9\u05e2\u05ea \u05db\u05e4\u05dc \u05de\u05e1 \u05e2\u05e9\u05d5\u05d9\u05d5\u05ea \u05dc\u05de\u05e0\u05d5\u05e2 \u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e1 \u05db\u05e4\u05d5\u05dc, \u05d0\u05da \u05d4\u05db\u05dc\u05dc\u05d9\u05dd \u05de\u05e9\u05ea\u05e0\u05d9\u05dd \u05de\u05de\u05d3\u05d9\u05e0\u05d4 \u05dc\u05de\u05d3\u05d9\u05e0\u05d4 \u2014 \u05d4\u05ea\u05d9\u05d9\u05e2\u05e6\u05d5 \u05e2\u05dd \u05e8\u05d5\u05d0\u05d4 \u05d7\u05e9\u05d1\u05d5\u05df \u05e9\u05de\u05db\u05d9\u05e8 \u05d0\u05ea \u05de\u05e2\u05e8\u05db\u05d5\u05ea \u05d4\u05de\u05e1 \u05d1\u05e9\u05ea\u05d9 \u05d4\u05de\u05d3\u05d9\u05e0\u05d5\u05ea.<\/p><h3 style=\"margin:32px 0 14px;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800;font-size:clamp(24px,2.4vw,30px);line-height:1.25;color:var(--e-global-color-primary);text-wrap:balance\">\u05d0\u05dd \u05d0\u05ea\u05dd \u05ea\u05d5\u05e9\u05d1\u05d9 \u05de\u05e1 \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d1\u05d4\u05d7\u05d6\u05e7\u05d4 \u05d9\u05e9\u05d9\u05e8\u05d4 \u05e9\u05dc \u05d3\u05d9\u05e8\u05d4 \u05d1\u05d9\u05d5\u05d5\u05df, \u05d7\u05e9\u05d5\u05d1 \u05dc\u05d1\u05d3\u05d5\u05e7 \u05d0\u05ea \u05d0\u05de\u05e0\u05ea \u05d4\u05de\u05e1 \u05d4\u05d9\u05d9\u05e2\u05d5\u05d3\u05d9\u05ea \u05d1\u05d9\u05df \u05d9\u05e9\u05e8\u05d0\u05dc \u05dc\u05d9\u05d5\u05d5\u05df. \u05d1\u05e0\u05d5\u05e1\u05d7 \u05d4\u05d0\u05e0\u05d2\u05dc\u05d9 \u05d4\u05e8\u05e9\u05de\u05d9 \u05e9\u05dc \u05e1\u05e2\u05d9\u05e3 6, \u05de\u05d9\u05e1\u05d5\u05d9 \u05d4\u05d4\u05db\u05e0\u05e1\u05d4 \u05de\u05d4\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05de\u05d5\u05e7\u05e6\u05d4 \u05dc\u05de\u05d3\u05d9\u05e0\u05d4 \u05e9\u05d1\u05d4 \u05d4\u05dd \u05e0\u05de\u05e6\u05d0\u05d9\u05dd; \u05d4\u05e1\u05e2\u05d9\u05e3 \u05db\u05d5\u05dc\u05dc \u05d4\u05db\u05e0\u05e1\u05d4 \u05de\u05d4\u05e9\u05db\u05e8\u05d4. \u05dc\u05db\u05df \u05d0\u05d9\u05df \u05dc\u05d4\u05e0\u05d9\u05d7 \u05e9\u05d4\u05d8\u05d9\u05e4\u05d5\u05dc \u05d4\u05d5\u05d0 \u05d1\u05d4\u05db\u05e8\u05d7 \u05de\u05e1 \u05d9\u05e9\u05e8\u05d0\u05dc\u05d9 \u05e0\u05d5\u05e1\u05e3 \u05e2\u05dd \u05d6\u05d9\u05db\u05d5\u05d9 \u05e2\u05dc \u05d4\u05de\u05e1 \u05d4\u05d9\u05d5\u05d5\u05e0\u05d9. \u05e8\u05d5\u05d0\u05d4 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05e6\u05e8\u05d9\u05da \u05dc\u05d1\u05d3\u05d5\u05e7 \u05d0\u05ea \u05d4\u05d6\u05db\u05d0\u05d5\u05ea \u05dc\u05d4\u05d7\u05dc\u05ea \u05d4\u05d0\u05de\u05e0\u05d4, \u05d0\u05ea \u05de\u05d1\u05e0\u05d4 \u05d4\u05d4\u05d7\u05d6\u05e7\u05d4 \u05d5\u05d0\u05ea \u05d7\u05d5\u05d1\u05d5\u05ea \u05d4\u05d3\u05d9\u05d5\u05d5\u05d7 \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc. \u05d4\u05de\u05e1\u05e7\u05e0\u05d4 \u05e2\u05e9\u05d5\u05d9\u05d4 \u05dc\u05d4\u05d9\u05d5\u05ea \u05e9\u05d5\u05e0\u05d4 \u05e2\u05d1\u05d5\u05e8 \u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05d7\u05d1\u05e8\u05d4, \u05d7\u05dc\u05d5\u05e7\u05ea \u05e8\u05d5\u05d5\u05d7\u05d9\u05dd \u05d0\u05d5 \u05ea\u05d5\u05e9\u05d1\u05d5\u05ea \u05de\u05e1 \u05d0\u05d7\u05e8\u05ea. <a href=\"https:\/\/www.aade.gr\/sites\/default\/files\/2025-01\/ISRAEL_1998_0100_012.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u05d0\u05de\u05e0\u05ea \u05d9\u05e9\u05e8\u05d0\u05dc\u2013\u05d9\u05d5\u05d5\u05df, \u05e1\u05e2\u05d9\u05e3 6<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b0004b e-con-full e-flex e-con e-child\" data-id=\"1b0004b\" data-element_type=\"container\" data-e-type=\"container\" id=\"ch-selling\">\n\t\t<div class=\"elementor-element elementor-element-1b00049 e-con-full e-flex e-con e-child\" data-id=\"1b00049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00047 wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b00047\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"num\">04<\/span><span>\u05ea\u05db\u05e0\u05d5\u05df \u05de\u05db\u05d9\u05e8\u05d4 \u05e2\u05ea\u05d9\u05d3\u05d9\u05ea<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00048 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1b00048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05db\u05d1\u05e8 \u05d1\u05e2\u05ea \u05d4\u05e8\u05db\u05d9\u05e9\u05d4 \u05db\u05d3\u05d0\u05d9 \u05dc\u05d7\u05e9\u05d5\u05d1 \u05e2\u05dc \u05de\u05db\u05d9\u05e8\u05d4 \u05e2\u05ea\u05d9\u05d3\u05d9\u05ea. \u05de\u05d7\u05d9\u05e8 \u05d4\u05e8\u05db\u05d9\u05e9\u05d4, \u05d4\u05e2\u05d1\u05d5\u05d3\u05d5\u05ea \u05e9\u05ea\u05d1\u05e6\u05e2\u05d5 \u05d5\u05d4\u05de\u05e1\u05de\u05db\u05d9\u05dd \u05e9\u05ea\u05e9\u05de\u05e8\u05d5 \u05e2\u05e9\u05d5\u05d9\u05d9\u05dd \u05dc\u05d4\u05e9\u05e4\u05d9\u05e2 \u05e2\u05dc\u05d9\u05d4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0004a elementor-widget elementor-widget-text-editor\" data-id=\"1b0004a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05e9\u05d9\u05e7\u05d5\u05dc\u05d9\u05dd \u05e9\u05db\u05d3\u05d0\u05d9 \u05dc\u05d4\u05d1\u05d9\u05d0 \u05d1\u05d7\u05e9\u05d1\u05d5\u05df \u05db\u05d1\u05e8 \u05d1\u05e8\u05db\u05d9\u05e9\u05d4<\/h3><ul style=\"list-style:none;margin:20px 0 0;padding:0;border-top:1px solid var(--e-global-color-ink)\"><li style=\"display:grid;grid-template-columns:14px minmax(0,1fr);gap:16px;padding:16px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"width:10px;height:10px;background:var(--e-global-color-primary);margin-top:8px\"><\/span><div><p style=\"margin:0 0 4px;font-size:17px;font-weight:500;color:var(--e-global-color-accent)\">\u05de\u05d9\u05e7\u05d5\u05dd<\/p><p style=\"margin:0;font-size:16px;text-wrap:pretty\">\u05d1\u05d3\u05e7\u05d5 \u05e2\u05e1\u05e7\u05d0\u05d5\u05ea \u05d3\u05d5\u05de\u05d5\u05ea \u05d5\u05d0\u05ea \u05de\u05e9\u05da \u05d4\u05e9\u05d9\u05d5\u05d5\u05e7 \u05d1\u05d0\u05d6\u05d5\u05e8 \u05dc\u05e4\u05e0\u05d9 \u05e9\u05de\u05e0\u05d9\u05d7\u05d9\u05dd \u05db\u05de\u05d4 \u05e7\u05dc \u05d9\u05d4\u05d9\u05d4 \u05dc\u05de\u05db\u05d5\u05e8.<\/p><\/div><\/li><li style=\"display:grid;grid-template-columns:14px minmax(0,1fr);gap:16px;padding:16px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"width:10px;height:10px;background:var(--e-global-color-primary);margin-top:8px\"><\/span><div><p style=\"margin:0 0 4px;font-size:17px;font-weight:500;color:var(--e-global-color-accent)\">\u05de\u05e1\u05de\u05db\u05d9\u05dd<\/p><p style=\"margin:0;font-size:16px;text-wrap:pretty\">\u05ea\u05d9\u05e7 \u05de\u05e1\u05de\u05db\u05d9\u05dd \u05de\u05dc\u05d0 \u05dc\u05d4\u05e2\u05d1\u05e8\u05ea \u05d4\u05d1\u05e2\u05dc\u05d5\u05ea \u05de\u05e1\u05d9\u05d9\u05e2 \u05dc\u05e7\u05d3\u05dd \u05d0\u05ea \u05d4\u05de\u05db\u05d9\u05e8\u05d4 \u05d4\u05d1\u05d0\u05d4.<\/p><\/div><\/li><li style=\"display:grid;grid-template-columns:14px minmax(0,1fr);gap:16px;padding:16px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"width:10px;height:10px;background:var(--e-global-color-primary);margin-top:8px\"><\/span><div><p style=\"margin:0 0 4px;font-size:17px;font-weight:500;color:var(--e-global-color-accent)\">\u05ea\u05d9\u05e2\u05d5\u05d3<\/p><p style=\"margin:0;font-size:16px;text-wrap:pretty\">\u05e9\u05de\u05e8\u05d5 \u05e7\u05d1\u05dc\u05d5\u05ea \u05e2\u05dc \u05e2\u05d1\u05d5\u05d3\u05d5\u05ea \u05e9\u05d9\u05e4\u05d5\u05e5 \u2014 \u05d4\u05df \u05e2\u05e9\u05d5\u05d9\u05d5\u05ea \u05dc\u05d4\u05d9\u05d5\u05ea \u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05d5\u05ea \u05dc\u05de\u05d9\u05e1\u05d5\u05d9 \u05d1\u05de\u05db\u05d9\u05e8\u05d4.<\/p><\/div><\/li><li style=\"display:grid;grid-template-columns:14px minmax(0,1fr);gap:16px;padding:16px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"width:10px;height:10px;background:var(--e-global-color-primary);margin-top:8px\"><\/span><div><p style=\"margin:0 0 4px;font-size:17px;font-weight:500;color:var(--e-global-color-accent)\">\u05ea\u05db\u05e0\u05d5\u05df \u05d4\u05d3\u05d9\u05e8\u05d4<\/p><p style=\"margin:0;font-size:16px;text-wrap:pretty\">\u05d1\u05d3\u05e7\u05d5 \u05de\u05d9 \u05e2\u05e9\u05d5\u05d9 \u05dc\u05e8\u05db\u05d5\u05e9 \u05d0\u05ea \u05d4\u05d3\u05d9\u05e8\u05d4 \u05d1\u05e2\u05ea\u05d9\u05d3, \u05d5\u05d0\u05d9\u05da \u05ea\u05db\u05e0\u05d5\u05df \u05d4\u05d3\u05d9\u05e8\u05d4 \u05de\u05ea\u05d0\u05d9\u05dd \u05dc\u05e6\u05e8\u05db\u05d9\u05d5.<\/p><\/div><\/li><\/ul><h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05e2\u05dc\u05d5\u05d9\u05d5\u05ea \u05d4\u05de\u05db\u05d9\u05e8\u05d4<\/h3><table style=\"width:100%;table-layout:fixed;border-collapse:collapse;margin:24px 0;font-size:16px;line-height:1.55;overflow-wrap:break-word\"><thead><tr><th scope=\"col\" style=\"width:30%;padding:12px 10px;text-align:start;vertical-align:top;background:var(--e-global-color-primary);color:white\">\u05de\u05d4 \u05de\u05e4\u05d7\u05d9\u05ea\u05d9\u05dd \u05de\u05de\u05d7\u05d9\u05e8 \u05d4\u05de\u05db\u05d9\u05e8\u05d4<\/th><th scope=\"col\" style=\"padding:12px 10px;text-align:start;vertical-align:top;background:var(--e-global-color-primary);color:white\">\u05d1\u05e1\u05d9\u05e1 \u05dc\u05ea\u05db\u05e0\u05d5\u05df<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05ea\u05d9\u05d5\u05d5\u05da<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d4\u05d4\u05e1\u05db\u05dd \u05e2\u05dd \u05d4\u05de\u05ea\u05d5\u05d5\u05da, \u05db\u05d5\u05dc\u05dc \u05de\u05e1\u05d9\u05dd \u05db\u05db\u05dc \u05e9\u05d7\u05dc\u05d9\u05dd<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05dc\u05d9\u05d5\u05d5\u05d9 \u05de\u05e9\u05e4\u05d8\u05d9<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d4\u05e6\u05e2\u05ea \u05d4\u05de\u05d7\u05d9\u05e8 \u05d5\u05d4\u05d9\u05e7\u05e3 \u05d4\u05d8\u05d9\u05e4\u05d5\u05dc<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05de\u05e1\u05de\u05db\u05d9 \u05d4\u05e2\u05d1\u05e8\u05d4 \u05d5\u05e2\u05d1\u05d5\u05d3\u05d5\u05ea \u05e0\u05d3\u05e8\u05e9\u05d5\u05ea<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d4\u05de\u05e1\u05de\u05db\u05d9\u05dd \u05d4\u05de\u05e2\u05d5\u05d3\u05db\u05e0\u05d9\u05dd \u05e9\u05d4\u05e0\u05d5\u05d8\u05e8\u05d9\u05d5\u05df \u05d3\u05d5\u05e8\u05e9; \u05d1\u05dc\u05d9 \u05dc\u05d7\u05d9\u05d9\u05d1 \u05e4\u05e2\u05de\u05d9\u05d9\u05dd \u05de\u05e1\u05de\u05db\u05d9\u05dd \u05d7\u05d5\u05e4\u05e4\u05d9\u05dd<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d9\u05ea\u05e8\u05ea \u05d4\u05dc\u05d5\u05d5\u05d0\u05d4 \u05d5\u05e2\u05dc\u05d5\u05d9\u05d5\u05ea \u05e1\u05d9\u05dc\u05d5\u05e7<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d0\u05d9\u05e9\u05d5\u05e8 \u05de\u05d4\u05d1\u05e0\u05e7, \u05d0\u05dd \u05d9\u05e9 \u05de\u05d9\u05de\u05d5\u05df<\/td><\/tr><tr><th scope=\"row\" style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05de\u05e1\u05d9\u05dd \u05d5\u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05e0\u05d5\u05e1\u05e4\u05d5\u05ea<\/th><td style=\"padding:13px 10px;border-bottom:1px solid var(--e-global-color-rule);text-align:start;vertical-align:top;font-weight:400\">\u05d4\u05db\u05dc\u05dc\u05d9\u05dd \u05d1\u05de\u05d5\u05e2\u05d3 \u05d4\u05de\u05db\u05d9\u05e8\u05d4, \u05e0\u05e1\u05d9\u05d1\u05d5\u05ea \u05d4\u05d1\u05e2\u05dc\u05d9\u05dd \u05d5\u05de\u05d3\u05d9\u05e0\u05ea \u05ea\u05d5\u05e9\u05d1\u05d5\u05ea \u05d4\u05de\u05e1<\/td><\/tr><\/tbody><\/table><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05ea\u05de\u05d5\u05e8\u05d4 \u05e0\u05d8\u05d5 \u05d1\u05de\u05db\u05d9\u05e8\u05d4 \u05d4\u05d9\u05d0 \u05de\u05d7\u05d9\u05e8 \u05d4\u05de\u05db\u05d9\u05e8\u05d4 \u05e4\u05d7\u05d5\u05ea \u05d4\u05e2\u05dc\u05d5\u05d9\u05d5\u05ea \u05d5\u05d4\u05d7\u05d5\u05d1\u05d5\u05ea \u05d4\u05e0\u05e4\u05e8\u05e2\u05d9\u05dd \u05d1\u05de\u05e1\u05d2\u05e8\u05ea\u05d4. \u05d4\u05d9\u05d0 \u05d0\u05d9\u05e0\u05d4 \u05d6\u05d4\u05d4 \u05dc\u05e8\u05d5\u05d5\u05d7 \u05de\u05d4\u05d4\u05e9\u05e7\u05e2\u05d4. \u05db\u05d3\u05d9 \u05dc\u05d7\u05e9\u05d1 \u05d0\u05ea \u05d4\u05e8\u05d5\u05d5\u05d7 \u05d4\u05db\u05d5\u05dc\u05dc, \u05de\u05d1\u05d9\u05d0\u05d9\u05dd \u05d1\u05d7\u05e9\u05d1\u05d5\u05df \u05d2\u05dd \u05d0\u05ea \u05d4\u05d4\u05e9\u05e7\u05e2\u05d4 \u05d4\u05e8\u05d0\u05e9\u05d5\u05e0\u05d9\u05ea, \u05ea\u05e7\u05d1\u05d5\u05dc\u05d9 \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea, \u05d4\u05d4\u05d5\u05e6\u05d0\u05d5\u05ea, \u05d4\u05de\u05e1\u05d9\u05dd \u05d5\u05d4\u05de\u05d9\u05de\u05d5\u05df \u05dc\u05d0\u05d5\u05e8\u05da \u05d4\u05e9\u05e0\u05d9\u05dd.<\/p><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d4\u05de\u05e7\u05d5\u05e8 \u05d4\u05de\u05de\u05e9\u05dc\u05ea\u05d9 \u05e9\u05e0\u05d1\u05d3\u05e7 \u05de\u05e6\u05d9\u05d2 \u05d4\u05e9\u05e2\u05d9\u05d9\u05ea \u05de\u05e1 \u05e8\u05d5\u05d5\u05d7 \u05d4\u05d5\u05df \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9 \u05e2\u05d3 31 \u05d1\u05d3\u05e6\u05de\u05d1\u05e8 2026. \u05e4\u05d5\u05e8\u05e1\u05de\u05d4 \u05d4\u05e6\u05e2\u05d4 \u05dc\u05d4\u05d0\u05e8\u05db\u05d4 \u05dc\u05be2027. \u05d0\u05d9\u05df \u05dc\u05e7\u05d1\u05e2 \u05d4\u05d9\u05d5\u05dd \u05de\u05e1 \u05d0\u05e4\u05e1 \u05dc\u05de\u05db\u05d9\u05e8\u05d4 \u05e9\u05ea\u05ea\u05e8\u05d7\u05e9 \u05d1\u05e2\u05ea\u05d9\u05d3, \u05d5\u05d0\u05d9\u05df \u05dc\u05d4\u05e1\u05d9\u05e7 \u05de\u05d4\u05d3\u05d9\u05df \u05d4\u05d9\u05d5\u05d5\u05e0\u05d9 \u05dc\u05d1\u05d3\u05d5 \u05de\u05d4\u05d5 \u05d4\u05d8\u05d9\u05e4\u05d5\u05dc \u05d1\u05de\u05d3\u05d9\u05e0\u05d4 \u05d0\u05d7\u05e8\u05ea. <a href=\"https:\/\/minfin.gov.gr\/forologiki-politiki\/forologikos-odigos\/forologia-eisodimatos\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u05de\u05e9\u05e8\u05d3 \u05d4\u05d0\u05d5\u05e6\u05e8 \u2014 \u05d4\u05d3\u05d9\u05df \u05d4\u05de\u05d5\u05e6\u05d2<\/a>, <a href=\"https:\/\/minfin.gov.gr\/anartithike-se-dimosia-diavoulefsi-to-nomoschedio-me-ta-metra-pou-anakoinothikan-stin-90i-diethni-ekthesi-thessalonikis-kai-efarmozontai-kata-ta-eti-2026-kai-2027\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u05d4\u05e6\u05e2\u05ea \u05d4\u05d4\u05d0\u05e8\u05db\u05d4<\/a>.<\/p><h3 style=\"margin:48px 0 14px;font-size:clamp(24px,2.4vw,30px);line-height:1.15;color:var(--e-global-color-primary);text-wrap:balance;font-family:'Noto Sans Hebrew',sans-serif;font-weight:800\">\u05de\u05db\u05d9\u05e8\u05ea \u05d3\u05d9\u05e8\u05d4 \u05de\u05d5\u05e9\u05db\u05e8\u05ea<\/h3><p style=\"margin:0 0 18px;font-size:18px;line-height:1.6;max-width:66ch;text-wrap:pretty\">\u05d1\u05e7\u05e9\u05d5 \u05de\u05e2\u05d5\u05e8\u05da \u05d4\u05d3\u05d9\u05df \u05dc\u05d1\u05d3\u05d5\u05e7 \u05d0\u05ea \u05d7\u05d5\u05d6\u05d4 \u05d4\u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d5\u05d4\u05d4\u05d2\u05e0\u05d5\u05ea \u05d4\u05d7\u05dc\u05d5\u05ea \u05e2\u05dc \u05d4\u05e9\u05d5\u05db\u05e8 \u05dc\u05e4\u05e0\u05d9 \u05e1\u05d9\u05db\u05d5\u05dd \u05ea\u05e0\u05d0\u05d9 \u05d4\u05de\u05db\u05d9\u05e8\u05d4 \u05d0\u05d5 \u05d4\u05ea\u05d7\u05d9\u05d9\u05d1\u05d5\u05ea \u05dc\u05de\u05e1\u05d9\u05e8\u05ea \u05e0\u05db\u05e1 \u05e4\u05e0\u05d5\u05d9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"elementor-element elementor-element-1b00029 e-con-full e-flex e-con e-child\" data-id=\"1b00029\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/wiserstate.com\/he\/investor-guide\/\">\n\t\t<div class=\"elementor-element elementor-element-1b00027 e-con-full e-flex e-con e-child\" data-id=\"1b00027\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00024 elementor-widget elementor-widget-heading\" data-id=\"1b00024\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05e1\u05d9\u05d5\u05dd \u05d4\u05de\u05d3\u05e8\u05d9\u05da \u05dc\u05de\u05e9\u05e7\u05d9\u05e2<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00025 wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b00025\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05db\u05dc \u05e9\u05dc\u05d5\u05e9\u05ea \u05d4\u05de\u05d3\u05e8\u05d9\u05db\u05d9\u05dd<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00026 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1b00026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u05d7\u05d6\u05e8\u05d5 \u05dc\u05e8\u05e9\u05d9\u05de\u05ea \u05d4\u05de\u05d3\u05e8\u05d9\u05db\u05d9\u05dd \u05db\u05d3\u05d9 \u05dc\u05e2\u05d9\u05d9\u05df \u05d1\u05e0\u05d5\u05e9\u05d0 \u05d0\u05d7\u05e8 \u05d0\u05d5 \u05dc\u05d7\u05d6\u05d5\u05e8 \u05dc\u05e9\u05dc\u05d1 \u05e7\u05d5\u05d3\u05dd.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b00028 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"1b00028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u05d7\u05d6\u05e8\u05d4 \u05dc\u05de\u05d3\u05e8\u05d9\u05da \u05dc\u05de\u05e9\u05e7\u05d9\u05e2 <svg class=\"wsr-arrow wsr-arrow--left\" width=\"1em\" height=\"1em\" viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><use href=\"https:\/\/wiserstate.com\/wp-content\/mu-plugins\/wiser-ui\/arrows-v1.svg#left\" xlink:href=\"https:\/\/wiserstate.com\/wp-content\/mu-plugins\/wiser-ui\/arrows-v1.svg#left\"><\/use><\/svg><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-1b0002d e-con-full e-flex e-con e-child\" data-id=\"1b0002d\" data-element_type=\"container\" data-e-type=\"container\" id=\"sources\">\n\t\t<div class=\"elementor-element elementor-element-1b0002c e-con-full e-flex e-con e-child\" data-id=\"1b0002c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0002a wsr-he-heading elementor-widget elementor-widget-heading\" data-id=\"1b0002a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05e7\u05d5\u05e8\u05d5\u05ea \u05d5\u05e4\u05e8\u05d8\u05d9 \u05e2\u05e8\u05d9\u05db\u05d4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0002b elementor-widget elementor-widget-text-editor\" data-id=\"1b0002b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin:0;font-size:16px;line-height:1.55;color:var(--e-global-color-accent);max-width:66ch;text-wrap:pretty\">\u05e0\u05db\u05ea\u05d1 \u05e2\u05dc \u05d9\u05d3\u05d9 \u05e6\u05d5\u05d5\u05ea Wiser. \u05e2\u05d5\u05d3\u05db\u05df \u05d1\u05be9 \u05d1\u05e0\u05d5\u05d1\u05de\u05d1\u05e8 2026.<\/p><ol style=\"margin:24px 0 0;padding:0;list-style:none;border-top:1px solid var(--e-global-color-rule);font-size:15px\"><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">1<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/minfin.gov.gr\/forologiki-politiki\/forologikos-odigos\/forologia-eisodimatos\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u05de\u05e9\u05e8\u05d3 \u05d4\u05d0\u05d5\u05e6\u05e8 \u05d4\u05d9\u05d5\u05d5\u05e0\u05d9<\/a> \u2014 \u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e1 \u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05dc\u05e9\u05e0\u05ea 2026 \u05d5\u05d4\u05e9\u05e2\u05d9\u05d9\u05ea \u05de\u05e1 \u05e8\u05d5\u05d5\u05d7\u05d9 \u05d4\u05d5\u05df \u05e2\u05d3 31 \u05d1\u05d3\u05e6\u05de\u05d1\u05e8 2026.<\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">2<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/www.aade.gr\/en\/e9enfia\" rel=\"noopener noreferrer\" target=\"_blank\">AADE<\/a> \u2014 E9 \u05d5\u05beENFIA; \u05e9\u05d9\u05e8\u05d5\u05ea \u05d5\u05de\u05d5\u05e2\u05d3\u05d9\u05dd \u05e2\u05d3\u05db\u05e0\u05d9\u05d9\u05dd.<\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">3<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/www.aade.gr\/en\/property-rentalstatements\" rel=\"noopener noreferrer\" target=\"_blank\">AADE<\/a> \u2014 \u05d3\u05d9\u05d5\u05d5\u05d7\u05d9 \u05e9\u05db\u05d9\u05e8\u05d5\u05ea \u05d5\u05de\u05d5\u05e2\u05d3 \u05d4\u05d2\u05e9\u05ea\u05dd.<\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">4<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/www.aade.gr\/deltia-typoy-anakoinoseis\/deltio-typoy-17092026\" rel=\"noopener noreferrer\" target=\"_blank\">AADE<\/a> \u2014 \u05d3\u05d7\u05d9\u05d9\u05ea \u05d7\u05d5\u05d1\u05ea \u05d4\u05ea\u05e9\u05dc\u05d5\u05dd \u05d4\u05d1\u05e0\u05e7\u05d0\u05d9 \u05dc\u05be1 \u05d1\u05d9\u05d5\u05dc\u05d9 2027; \u05d4\u05d5\u05d3\u05e2\u05ea 17 \u05d1\u05e1\u05e4\u05d8\u05de\u05d1\u05e8 2026.<\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">5<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/ypen.gov.gr\/me-energeiako-pistopoiitiko-oles-oi-angelies-polisis-misthosis-akiniton-apo-1-1-2021\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u05de\u05e9\u05e8\u05d3 \u05d4\u05e1\u05d1\u05d9\u05d1\u05d4 \u05d5\u05d4\u05d0\u05e0\u05e8\u05d2\u05d9\u05d4<\/a> \u2014 \u05d3\u05d9\u05e8\u05d5\u05d2 \u05d0\u05e0\u05e8\u05d2\u05d8\u05d9 \u05d1\u05de\u05d5\u05d3\u05e2\u05d5\u05ea \u05e0\u05db\u05e1\u05d9\u05dd.<\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">6<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/ypen.gov.gr\/energopoieitai-i-ilektroniki-taftotita-ktiriou-apo-1i-ianouariou-2021\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u05de\u05e9\u05e8\u05d3 \u05d4\u05e1\u05d1\u05d9\u05d1\u05d4 \u05d5\u05d4\u05d0\u05e0\u05e8\u05d2\u05d9\u05d4<\/a> \u2014 \u05d6\u05d4\u05d5\u05ea \u05d1\u05e0\u05d9\u05d9\u05df \u05d0\u05dc\u05e7\u05d8\u05e8\u05d5\u05e0\u05d9\u05ea \u05d5\u05d0\u05d9\u05e9\u05d5\u05e8 \u05e9\u05dc\u05de\u05d5\u05ea.<\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">7<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/areiospagos.gr\/nomologia\/apofaseis_DISPLAY.asp?apof=650_2007&amp;cd=E0AHIYcvjapdjIkxvgyJtmze2Aarfl\" rel=\"noopener noreferrer\" target=\"_blank\">\u05d1\u05d9\u05ea \u05d4\u05de\u05e9\u05e4\u05d8 \u05d4\u05e2\u05dc\u05d9\u05d5\u05df \u05d4\u05d9\u05d5\u05d5\u05e0\u05d9 \u2014 \u05e4\u05e1\u05e7 \u05d3\u05d9\u05df 650\/2007<\/a><\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">8<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/www.aade.gr\/sites\/default\/files\/2025-06\/dt_02.06.2025..pdf\" rel=\"noopener noreferrer\" target=\"_blank\">AADE \u2014 \u05d4\u05dc\u05d9\u05da \u05d4\u05d0\u05d9\u05e9\u05d5\u05e8<\/a><\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">9<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/www.aade.gr\/sites\/default\/files\/2025-01\/ISRAEL_1998_0100_012.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">\u05d0\u05de\u05e0\u05ea \u05d9\u05e9\u05e8\u05d0\u05dc\u2013\u05d9\u05d5\u05d5\u05df, \u05e1\u05e2\u05d9\u05e3 6<\/a><\/span><\/li><li style=\"display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-bottom:1px solid var(--e-global-color-rule)\"><span style=\"font-family:Georgia,'Times New Roman',serif;color:#746D65\">10<\/span><span style=\"text-wrap:pretty\"><a href=\"https:\/\/minfin.gov.gr\/anartithike-se-dimosia-diavoulefsi-to-nomoschedio-me-ta-metra-pou-anakoinothikan-stin-90i-diethni-ekthesi-thessalonikis-kai-efarmozontai-kata-ta-eti-2026-kai-2027\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u05d4\u05e6\u05e2\u05ea \u05d4\u05d4\u05d0\u05e8\u05db\u05d4<\/a><\/span><\/li><\/ol><p style=\"margin:20px 0 0;font-size:14px;color:var(--e-global-color-text_2);max-width:66ch;text-wrap:pretty\">\u05d4\u05de\u05d9\u05d3\u05e2 \u05db\u05dc\u05dc\u05d9 \u05d5\u05d0\u05d9\u05e0\u05d5 \u05de\u05d4\u05d5\u05d5\u05d4 \u05d9\u05d9\u05e2\u05d5\u05e5 \u05de\u05e9\u05e4\u05d8\u05d9, \u05d9\u05d9\u05e2\u05d5\u05e5 \u05de\u05e1 \u05d0\u05d5 \u05d9\u05d9\u05e2\u05d5\u05e5 \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9. \u05e2\u05d5\u05e8\u05da \u05d4\u05d3\u05d9\u05df \u05d5\u05e8\u05d5\u05d0\u05d4 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