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The Dray & Dray firm in figures


year founded


satisfied clients


client satisfaction


team members

Why Dray & Dray ?

Strong experience of Israeli life and culture.

The Dray & Dray firm was created by two brothers, Elyahou Dray and Nathaniel Dray. Originally from Lyon, and having made our Alya in Jerusalem in 2002, we are perfectly immersed in the heart of Israeli economic and fiscal life. Each of us specializing in areas of expertise in accounting and taxation in Israel, we founded this company with the aim of supporting companies and freelancers to develop and succeed in their integration in Israel.

A family spirit combining rigor, seriousness, discipline and creativity.

Our family unit is characterized by solidarity, good atmosphere, complicity and surpassing oneself. Our complementarity and our experience allow us to be able to manage several subjects, diverse and varied. We therefore work in a family and solidarity spirit.

Dray² or Dray “squared”.

On the other hand, and this is the why and the importance of having dubbed the name Dray, each of us is an expert in his field. One on tax, accounting, administrative issues, the other on the analytical, commercial, legal and financial approach.

The importance of being able to count on 2 ways of thinking is essential for our customers. The fact of having founded this “two-headed” entity also allows us to grant greater availability and extensive follow-up adapted to each of our clients.

The quality of service “Anglo-style”, Israeli immersion.

Finally, English-speaking, but totally immersed in its Israeli culture, Dray & Dray works in both languages fluently. Israeli and English culture being strongly anchored in us, we are uncompromising on rigor, discipline, availability and professionalism for our clients.

We are fully aware that the success of our firm depends above all on that of our clients, so we do everything we can to support them throughout their development.

Our Services


Your financal statements are prepared by professionals and supervised by chartered accountants in Jerusalem and Tel Aviv.


We take care of your accounting entry in accordance with the laws and the general Israeli tax code.

Business Consultancy

We support you at every stage of the life of your business, bringing our analytical strength and our experience to optimize your resources.

Payroll & Deductions

You have employees, we will take care of them! Departure or arrival formalities, our firm will assist you in all your procedures.

Tax Optimization

Optimization of the company's tax burden, establishment of forecasting and control of budget monitoring, asset advice, optimization of the manager's personal taxation, prevention and anticipation of tax risks.

Business Formation

Studies and simulations for the choice of legal, social and tax regimes, search for financing, forecast studies for new companies or for already existing companies.

Sole proprietorships

Osek Patur et Osek Mourche

There are 2 types of sole proprietorships in Israel:

  • The Osek Patur (invoicing without VAT), capped at a turnover of approximately 100,000 Nis per year.
  • The Osek Mourche (invoicing with VAT) which applies to any self-employed person with an annual turnover greater than 100,000 Nis.

Only an Osek Mourche is entitled to recover VAT.

It is important to note that an Osek Mourche still allows you to have employees.

Limited Liability Company

Protection by the legal person

The body responsible for regulating the registration and establishment of LLC (חברה בעמ) companies is the Rasham Ha’Chavarot – Chamber of Commerce.

The main characteristic of the creation of this type of company is the establishment of a legal separation between the shareholder and the structure, otherwise called “Protection by the legal person”.

In addition to the advantage of legal person protection mentioned above, the LLC company also benefits from a more flexible tax regime, allowing for significant tax optimizations.

Our Offices

You can reach us by phone at 02 631 9000, by fax at 02 631 9005, by email at office@cpa-dray.com, or by coming to see us in Jerusalem or Tel Aviv.


Kanfei Nesharim Street, 15
Bet Hateomim

Tel Aviv

Rothschild Road, 3
Migdal Psagot
Tel Aviv