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Leor Nouman

Work +972 3.5670838
S. Horowitz & Co

Work Department

Tax Practice Group.


Leor Nouman chairs the firm’s Tax Practice Group. His tax practice covers every aspect of Israeli corporate, partnership and individual taxation, including cross border taxation, transfer pricing policies, the scope of double taxation treaties, tax planning, estates and trusts, employee incentive schemes, the taxation of real estate and disputes (including white collar tax litigation) with the Israeli tax authorities and extensive experience in commercial real estate transactions. Leor's clients include multinationals, publicly traded and private companies, financial institutions, real estate and property developers, investors, funds, charities, not for profit organisations, trusts and foundations and high net worth individuals. He advises his clients on tax structuring, tax reporting and the tax effects of transactions spanning a wide range of activities and industries. Leor's expertise includes acting for clients in the structuring of local and cross border mergers and acquisitions, the structuring of investments in Israeli real estate and other assets, tax on financial transactions, the structuring of tax efficient employee stock option plans and other reward systems for employees and obtaining Israeli tax rulings for various corporate activities and other potential tax events. Leor also has extensive experience advising individuals, families, trusts, foundations and charities, from many jurisdictions, on all aspects of Israeli income tax, capital gains tax and the tax benefits and tax holidays that may be available in Israel. He provides tax planning and wealth protection advice and is an expert in setting up tax efficient structures for the holding property and other investments in Israel and overseas. In addition, Leor represents clients on disputed tax assessments as well as voluntary disclosure of unreported taxable income. Leor has a wealth of experience resolving and negotiating settlements with the Israeli tax authorities and, where necessary, successfully challenging disputed tax assessments before the tax appeal committees, the district courts and the Supreme Court.


Israel Bar, 1999.


English and Hebrew.


Leor is Vice Chairman of the Tax Committee of the Israel Bar Association. He also serves on the Tax, International Tax and VAT Committees of the Israel Bar Association.


Bar Ilan University, LL.M. magna cum laude, (1998) Bar Ilan University, LL.B. magna cum laude, (1997) Bar Ilan University, B.A. in Economics, magna cum laude (1997).


Real estate and construction

Within: Real estate and construction

S. Horowitz & Co is active in commercial and residential development mandates and leasing transactions, advising domestic real estate companies and purchasing groups. Jointly headed by Leor Nouman and Avigail Kastiel, the team provides ongoing support to Minhal Megurim Israel, which manages development projects and arranges large purchasing groups throughout Israel. Further, Kastiel advised Minrav Group on a property sale transaction in the Ashdod Industrial Zone, and is also acting for a successful joint bidder in relation to a government tender for the establishment of 550 residential units across multiple Israeli cities. Also of note, Nouman is acting for Ofarim Bashron Promotion & Construction in relation to the development of a hotel and residential tower in Netanya.

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Within: Tax

In terms of 'professionalism and client attention', S. Horowitz & Co is considered 'far superior to many of its competitors'. In addition to supporting the corporate group's cross-border transactional activity, the tax team handles taxation with regard to complex financial products and cryptocurrencies, and represents clients in disputes with the tax authorities, including criminal investigations initiated by the ITA. Department head Leor Nouman assisted a Chinese shipping company with negotiations concerning the taxation of Chinese workers in Israeli waters, and Ophir Kaplan has represented public companies such as Dubek in tax audits. Further, Nouman and Kaplan are representing Veolia Group in negotiations with the ITA regarding the sale of Veolia's entire Israeli business activity to a Luxembourg resident corporation. Additionally, the team advises families and individuals on voluntary disclosure proceedings. Zen Protocol, Bank Hapoalim, Perrigo Group and are also among the department's clients.

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