Firms To Watch: Tax

Founded in 2010 by Meori Ampeli, Ampeli Tax Law Office has considerable experience in international taxation and VAT, and is particularly active in the technology sector.
A wide range of high-net-worth individuals turn to Raveh Haber & Co. for its expertise in fund-related tax matters. The team regularly advises on tax planning, family trusts, employment agreements and executive benefits.
Specialising in tax planning for high-net-worth individuals, Zemah Schneider & Partners offers expertise in immigration-related taxation issues and trusts, and is led by Achu Frank, an expert in estate planning and the international taxation of corporations.

Tax in Israel


Cross-border tax structuring expert Anat Shavit and experienced former Israel Tax Authority official Noa Lev Goldstein jointly lead the taxation team at FISCHER (FBC & Co.), which handles the full spread of contentious, transactional and regulatory work. Yaron Mehulal, who is highly recommended for tax planning on behalf of both corporations and high-net-worth individuals, is also integral to the team, as is municipal taxation specialist Sagit Avital Assaf. Further notable practitioners in the sizeable team include Yuval Peled, who has experience working in the US as well as Israel, the highly recommended Adam Kadesh, and the income tax focused Ofir Nahum Fartuk. Real estate taxation specialist Jonathan Shtang is another key contact.

Practice head(s):

Anat Shavit; Noa Lev Goldstein

Other key lawyers:

Yaron Mehulal; Sagit Avital Assaf; Ofir Fartuk; Yuval Peled; Jonathan Shtang; Adam Kadesh


‘The best team for tax court cases. Appreciated by the tax judges.’

‘Noa Lev Goldstein and Adam Kadesh are true experts and bring a lot of passion to their profession.’

‘Yuval Peled – I could not be more pleased with the level of professional service provided.’

‘Highly experienced professionals with out of the box thinking. While other firms know how to do more generic work, Noa and Adam are always creative.’

‘Noa Lev is an exceptional lawyer in the field of tax, very professional.’

Key clients

Qualcomm Technologies, Inc.

Clal Industries Ltd.

Medtronic Trading Ltd.

Mobileye B.V.

Israel Ports Development & Assets Company (IPC)

Tidhar Group Ltd.

Julius Bär Group AG

Tidhar Rothschild Ltd. (Tidhar Group)

Lime Network Ltd.


Dentsu Aegis Network Israel Ltd.

Tower Semiconductors Inc.

Y.G.M investments Ltd.

The Israeli Teachers’ and Kindergarten Study Funds

Celsius Network

Sumitomo Corporation

Mekorot Water Company Ltd.

Codere Online Luxembourg S.A.

Individual shareholders of Beit Hosen Ltd.

Amit Women Foundation

Wertheimer Group

Schocken Family

PeproTech Inc. shareholders

Y-Box Real Estate Ltd.

Plasel Ltd.

Amram Avraham Group

Hagag Europe Development Z.F.Ltd.

BioEye Ltd.

M.G.S Sport Trading Ltd.

MyTown Group

Goldman Sachs Group, Inc

IDE Technologies Ltd.

Work highlights

  • Represented Y.G.M in a court ruling determining that the Israeli VAT law is not applicable with respect to “Nostro activity” in traded securities.
  • Advised Tidhar Rothschild (Tidhar Group) on the tax aspects of the engagement with Six Senses Luxury Hotel Group for branding and managing the hotel in the Rothschild 10 complex in Tel Aviv.
  • Representation of certain entities belonging to the Celsius Network in the sale of GK8 assets, an Israeli subsidiary of the group, as part of US Chapter 11 proceedings, to Galaxy Digital Trading.

Goldfarb Gross Seligman & Co.

Following the January 2023 merger between Gross & Co and Goldfarb Seligman, the combined Goldfarb Gross Seligman & Co. of Tel Aviv now offers the services of an expanded team of ‘experienced, dynamic and reliable‘ professionals covering an array of specialist areas. The firm represents a vast range of major banking, insurance, retail, tech and healthcare companies, both multinational and domestic. The tax team is led by four practice heads: managing partner Tal Atsmon; high-net-worth individual tax planning expert Yaron Sever; experienced litigator Oren Biran; and indirect taxation specialist Gill Nadel. Liat Faig-Neuwirth, who heads the VAT-focused arm of the practice, is also central, as is real estate taxation expert Elisha Kesner. Moti Balilti, who has a background in international taxation matters, and the Zurich-based Inbal Faibish Wassmer are further notable names.

Practice head(s):

Tal Atsmon; Yaron Sever; Oren Biran; Gil Nadel

Other key lawyers:

Liat Graber; Elisha Kesner; Liraz Tubul; Liat Faig-Neuwirth; Inbal Faibish Wassmer; Moti Balilti; Shay Fahima; Ayal Shenhav


‘We worked with both seasoned partners and junior associates, and both the categories of professionals performed outstandingly.’

‘The team is experienced, dynamic and reliable, all with a strong background in the industry and well-versed in tax matters. The quality level of the services they offer is above the market.’

‘Inbal Faibish Wassmer in particular is an outstanding professional, able to combine a wide professional knowledge to an equally strong acumen in human relationships.’

‘The service provided was very professional both in terms of the final product and the work process. Every question and need was answered and they were available when needed, even beyond the usual working hours.’

‘I always refer to Inbal Faibish Wassmer, an excellent all-round professional and highly experienced. She is very personable and highly specialized in Israeli tax matters, so I always refer to her for cases involving Israeli features.’

‘They are able to provide complex information that are understandable and help enormously with decision-making. They are very professional and accurate and have extensive knowledge as well experience. They always provide accurate answers quickly.’

‘Goldfarb Gross Seligman & Co. is a leading tax practice in Israel, with a team of experienced and knowledgeable professionals. They have helped me with complex and challenging tax issues, such as cross-border transactions and tax planning. They are always responsive, proactive, and creative in finding solutions. ’

‘Top team in Israel with a very high calibre of professionals. The team has incomparable access to the local administration and is able to negotiate sensitive matters of tax, immigration and property law.’

Key clients

AIG Inc.


The Goldman Sachs Group, Inc.

Credit Suisse

Cisco Systems Inc.

Dell EMC Corporation

Bank Hapoalim B.M.

Arison Group

Teva Pharmaceutical Industries Ltd.


Insight Partners

YL Ventures

IPC Jerusalem Ltd

Babcock Power Inc.

Otonomo Technologies Ltd.

Accelmed Growth Partners

Operator Partners

Alpha Wave Ventures

TLV Partners IV LP

Flytrex Aviation ltd.

Zscaler Inc

ION Acquisition Corp. 1 Ltd.

REE Automotive Ltd.

Pagaya Technologies Ltd.

MyHeritage Ltd.

Itamar Medical Ltd.

DSP Group, Inc.

SodaStream International Ltd.

Michman Basad Ltd.

Adidas Israel Ltd.

Israel Discount Bank Ltd.

Medtronic plc

A.L. Ten Bis Ltd. (“10bis”)

Shufersal Ltd.

Work highlights

  • Representing Teva Pharmaceutical Industries in two tax litigation cases before the Supreme Court involving a unique Israeli taxation mechanism.
  • Acting for American venture capital firm Insight Venture Partners in tax aspects of multiple investments and purchases of Israeli companies.
  • Representing Israeli independent power producer MRC Alon Tavor Power in tax litigation related to its ILS acquisition of the Alon Tavor Power Plant from the Israel Electric Corporation.

Gornitzky & Co.

Gornitzky & Co. is well versed in taxation work for high-net-worth individuals who have immigrated to Israel from other countries, as well as those who have chosen to emigrate from Israel to different jurisdictions. The firm handles matters for such clients including taxation of trusts and foreign tax credit advice. The firm also stands out for its high-profile tax litigation experience, regularly handling appeals at the Supreme Court level, as well as multiple appeals against the tax authority. The team is jointly led by Pinhas Rubin, who focuses on the financial services sector and also specialises in criminal tax adjudication, and trusts and estates expert Daniel Paserman. Gil Grady is also key, covering corporate tax, real estate taxation, VAT and sales tax matters. Shlomo Aviad Zider, an experienced advisor in tax-related investigations and an accomplished litigator, is another of the team’s top practitioners.

Practice head(s):

Pinhas Rubin; Daniel Paserman

Other key lawyers:

Gil Grady; David Goldman; Shlomo Aviad Zider; Adi Haya Raban

Key clients

Apex Fund

CA Software Israel Ltd.


F. Hoffmann-La Roche Ltd.

Goldman Sachs


LG Electronics

Morgan Stanley

Siemens Industry Software

Warburg Pincus

Work highlights

  • Representing two well-known multinationals in tax appeals revolving around the acquisition of an Israeli start-up by the multinational.
  • Represents CA Software Israel in an appeal filed with the Supreme Court challenging the Israel Tax Authority’s position on the valuation of an IP sale and the resulting secondary adjustment.

Herzog Fox & Neeman

Herzog Fox & Neeman handles a broad variety of taxation work, including corporate tax matters relating to M&A and financing, indirect taxes, customs and tax litigation. The firm is recommended for providing a ‘very personal and dedicated service that is business oriented‘. The team is headed up by Meir Linzen, a specialist in cross-border mergers and tax planning. He is supported by the private client-focused deputy head of the team Guy Katz, experienced corporate taxation expert Yuval Navot and Ofer Granot, who has a notable specialism in government incentives and research and development tax relief. At the associate level, tax litigator and trusts expert Sophie Matatyaho is a further name to note.

Practice head(s):

Meir Linzen

Other key lawyers:

Guy Katz; Yuval Navot; Ofer Granot; Ronen Avner; Sophie Matatyaho


‘The main strength of the Herzog tax team is that they are very experienced in cross-border tax matters and offer very personal and dedicated service that is business oriented.’

‘Highest quality firm. The best tax advice in Israel. ’

‘I mainly work with Guy Katz. He is highly professional. Provides practical and comprehensive solutions and has extensive knowledge and experience in the tax field. He is one of the best tax layers in Israel. He is dealing with the top clients.’

‘Yuval Navot stands out in responsiveness. I feel very confident in his tax advice.’

‘Super professional team, great team work, accountable and responsible, they take care and own the issue, and work professionally towards an optimal resolution.’

‘Guy Katz – best tax practitioner in Israel in my opinion, cannot praise him highly enough.’

‘An outstanding practice with many excellent people.’

‘Super responsive and practical.’

Key clients

888 Holdings Plc

Unity Software Inc.

Leonardo DRS

Work highlights

  • Provided tax advice to Avraham Kadar with respect to the sale of his holdings in the Brainpop brand to Kirkbi, a Danish company, in a high-value transaction.
  • Represented Unity Software in the negotiation and tax aspects of a merger agreement with ironSource.
  • Acted as Israeli counsel to Citigroup, Goldman Sachs Bank, Mizuho, MUFG and PNC Capital Markets as the active joint book-running managers of a $2.5bn sustainability-linked senior debt offering by Teva Pharmaceuticals Industries and related tax considerations.

Meitar Law Offices

Meitar Law Offices handles tax work including litigation, transfer pricing and corporate restructuring. The firm is known for its specialist expertise in the tech industry, but also represents major multinationals in several other sectors, including British Petroleum, General Motors and JP Morgan. The team is led by the well-regarded Eldar Ben-Ruby, an expert in taxation regarding international investment, who also advises the Israel Tax Authority on tax issues facing Israel’s high-tech industry. Tax structuring and transfer pricing specialist Michael Bricker, who has experience working in business as head of tax for a large multinational corporation, is also key, as is the ‘technically very strongOmri Davidov. Shaul Grossman and Keren Shitrit are also integral practitioners in the department.

Practice head(s):

Eldar Ben-Ruby

Other key lawyers:

Omri Davidov; Shaul Grossman; Michael Bricker; Keren Shitrit; Odelya Lazimi; Nadav Weisman


‘We were impressed by their strength in depth, tenacity, technical knowledge and ability to translate Israeli tax concepts for others involved in the transaction.’

‘Eldar Ben-Ruby, Odelya Lazimi and Nadav Weisman are professional in their fields. They assist and provide answers on complicated and unique questions.’

‘Michael Bricker – Vast experience in International taxation and Transfer Pricing. Unique background working for law firms abroad as well as working as the head of tax at one of the largest multinationals in the country. Michael continuously adds value and provides interesting and wise inputs.’

‘Omri Davidov – his performance on this transaction was simply superb. Technically very strong, good communicator, turned work round quickly, and built a strong rapport with me and my associate.’

‘Far beyond the tax knowledge and expertise, which is second to none, the team brings vast international experience in managing all tax aspects of a global multi national high tech company including M&A, Tax Audits, transfer pricing, various structuring considerations.’

‘Michael Bricker’s combination of tax and business understanding, leveraging his own experience in both fields, makes him a valuable asset not only to the tax executive but to the entire C suite when considering major tax decisions.’

‘Their availability and the ability to hold a steady reliable team helps to add value. ’

Key clients



JP Morgan

British Petroleum


General Motors

Pitango Investment Funds Group

Synaptics Inc

NXP Semiconductors

Taboola Ltd.

Work highlights

Shekel & Co.

Shekel & Co., with its ‘exceptionally rare combination of character and professionalism‘, provides a comprehensive tax offering, assisting clients in sectors ranging from energy to investment funds with the taxation aspects of major transactions, as well as placing an emphasis on excellence in taxation litigation. The team is jointly led by the experienced Yaniv Shekel, who specialises in the areas of corporate tax and commercial law, and Ofer Elboim, an expert in VAT and real estate tax who has experience litigating before the Supreme Court. Also key are the income tax focused Ayelet Hillel-Birenzwig, who previously worked at the Israeli Tax Authority, and international taxation specialist Binyamin Tovi. Dean Klaro, who has niche expertise in tax work for the LNG industry, is another name to note.

Practice head(s):

Yaniv Shekel; Ofer Elboim

Other key lawyers:

Binyamin Tovi; Ayelet Hillel-Birenzwig; Dean Klaro


‘Very attentive to client needs. Doing their utmost to fit the best solutions. Very professional.’

‘The team that I worked with at Shekel & Co. is incredibly smart and creative. More importantly, they have delivered a very good agreement for us with the tax auhtorities which optimised our tax situation.’

‘I worked mainly by Binyamin Tovi and Yaniv Shekel. They are extremely clever, creative and fast thinkers. They were able to grasp and digest all tax issues very quickly and were able to propose great solutions to tax challenges very fast.’

‘Availability. Out-of-the-box solutions. Professionality at a very high level.’

‘They have a great team, complementing each other, with Yaniv Shekel intervening when needed. They have a lot of experience.’

‘Yaniv Shekel has all-around experience, knows corporate law, and provides solutions for us. Very creative but can deliver his promises.’

‘An exceptionally rare combination of character and professionalism. Pleasant people who are the best at what they do.’

‘This firm has a lot of experience and know-how in various fields of taxation. The lawyers are very creative and able to provide useful advice, creating tailor made solutions for the problem which are adjusted to the client’s needs and risk.’

Key clients


New Med

Bank Hapoalim


Colmobil Group

Alony Hetz

Reality Fund




Edeltech Group

Menora – Mitachim


Ayalon Insurance

Amot Investments

Work highlights

  • Advised Chevron, New-Med and Ratio on issues relating to the Leviathan gas field, including Leviathan expansion solutions.
  • Represented Isracard, Max and CAL in VAT litigation regarding payments received from Visa, Mastercard and Amex and payments received from credit card holders relating to purchases in businesses outside Israel.
  • Assisted the Ofer Group, as well as members of the Ofer Family, in the tax structuring and reporting of transactions relating to the control of Melisron and the separation of the family holdings.

Arnon, Tadmor-Levy

A popular choice among household name international clients, Arnon, Tadmor-Levy handles work such as transfer pricing, international tax treaty implementation and technology transfers, as well as ongoing tax planning advice. Key names within the team include cross-border mandates expert Ofir Levy; taxation of trusts specialist Boaz Feinberg; and Ofir Paz, who was promoted to partner in March 2023. The real estate and indirect taxation focused Dan Toledano is a further name to note, expanding the firm’s capabilities in the property and land tax sphere, having joined the firm from EY in 2022. Elizabeth Krishmarov is another recent arrival, joining from Benjamini & Co. in May 2023.

Other key lawyers:

Ofir Levy; Boaz Feinberg; Ofir Paz; Dan Toledano


‘Ofir Levy and his team solved our tax issues, negotiated with the tax office and came back with a solution. They understood the business side.’

‘Best firm in Israel in my opinion. Very responsive with high quality, practical advice.’

‘We recommend Boaz Feinberg.’

‘Ofir Levy is a quick, professional, business-oriented manager.’

Key clients

Intel Corporation.


El Al Airlines Ltd.

Voodoo SAS



Palo Alto Networks Inc.

PerkinElmer Inc.

Work highlights

  • Represented Intel Corp in its tax matters concerning the acquisition of Tower Semiconductor.
  • Represented EssilorLuxottica in tax aspects of its acquisition of Kibbutz Shamir’s remaining 50% stake in Shamir Optical Industry.
  • Acting for The Perkin Elmer Group in its matters concerning the acquisition of certain equity interests in companies within the group around the world.

Benjamini & Co.

Benjamini & Co. of Tel Aviv is a go-to choice for major multinational companies requiring tax advice relating to corporate transactions in Israel. Described as a ‘practical and trustworthy‘ practice, the team is recommended by clients for its commitment to building ‘a trusted adviser relationship‘. The team is led jointly by real estate tax and VAT specialist Sagiv Ron, the customs and excise focused Michal Richulsky and Yair Benjamini, who has particular expertise in Israeli-US nexus transactions. Chartered accountant and former Tax Authority trusts inspector Doron Elmekiesse; tax incentives specialist Shahar Strauss; and Nofar Zigdon, a veteran in taxation work focusing on the high-tech industry, are also key practitioners. Elizabeth Krishmarov left the firm in May 2023.

Practice head(s):

Yair Benjamini; Sagiv Ron; Michal Richulsky

Other key lawyers:

Shahar Strauss; Nofar Zigdon; Doron Elmekiesse


‘Practical and trustworthy. They demonstrate that they are able to bring added value in their services and also create a trusted adviser relationship.’

‘Yair Benjamini is the best tax adviser I’ve worked with in Israel and even globally. Yair is very practical and he acts as a trusted adviser. He is able to come up with practical solutions and is very responsive.’

‘Very professional, available and creative.’

Key clients

Mandiant Inc.

Johnson & Johnson


Kardan Real Estate Enterprise and Development Ltd.

Alphabet Inc.

Kfir Geva

Starry Group

Rotem Shani Construction Company

Work highlights

  • Advising on a ruling from the ITA with respect to the effect of the $5.4bn acquisition of Mandiant by Google, especially pertaining to the tax treatment of the employee awards.
  • Advising on many Israeli tax-related matters with respect to Johnson & Johnson’s proposed spin-off of its consumer health division.
  • Advised Fortinet, as Israeli tax counsel, with respect to the contemplated reorganisation of its Israeli activities and the sale of an Israeli company within the group.

Meir Mizrahi & Co. Law Office

Tax boutique Meir Mizrahi & Co. Law Office has established a strong reputation for tax litigation, winning precedent-setting Supreme Court cases involving the high-tech sector and issues of land tax. Lauded by clients for doing ‘a phenomenal job at analysing the issue at hand‘, the firm has also handled the tax aspects of a string of urban renewal projects and frequently takes on tax work for construction, engineering and railway companies. Former administrator of the land taxation department at the Internal Revenue Service, Meir Mizrahi, the founder and managing partner of the firm, leads the team jointly with Amnon Rafael, who joined the firm following its January 2023 merger with A Rafael & Co. Shlomi Vaknin, whose focus is on VAT, is also a key contact.

Practice head(s):

Meir Mizrahi; Amnon Rafael

Other key lawyers:

Dorit Binyamini; Shlomi Vaknin; Tali Yehoshua; Yoni Cohen; Efrat Solomon; Ofir Saadon


‘The team, led by Meir Mizrahi, is a top-class firm in Israel. Their know-how, professionalism and level of service is exceptional.’

‘They know every legal aspect of Israeli tax and their estimations always proved to be accurate.’

‘They are the best tax law firm in Israel from my point of view.’

‘Very professional. Committed to clients and to finding the best solution for the client. Very empathetic and gives its services in a good atmosphere. Has a good reputation vis-a-vis the tax authorities, which helps to solve complicated cases. Meir is a real master. Yoni Cohen is excellent.’

‘They do a phenomenal job at analysing the issue at hand, providing solutions and when necessary, coming up with innovative and creative solutions while thinking out-of-the-box.’

‘Meir Mizrahi, the head of the firm, has been working with us for many many years. His level of expertise in unparalleled, his wisdom and experience are unique and his personality is exceptional in his pleasant manner on one hand but at the same time without any compromise to his professionalism. ’

‘The team provided comprehensive and timely advice and did so in a manner that succinctly addressed complex Israeli tax issues. This was very helpful in terms of the end user being able to make a risk-based assessment of certain issues.’

Key clients


Israel Electric Company

Reichman University

Mekorot Israel National Water Company

Bank Hapoalim Ltd.

Phoenix Insurance Group

El Al Airlines

New Med Energy

Flying Cargo, part of the DHL Group

JTLV Investments Fund

Porat Hotels Management Ltd.

Miracle for Israel (NGO)

Pisgat Yaron

Hadera Founders

Ms. Hanna Alter and others

Messer’s Meir Scholnick and Gilad Hochman

Beer Yaakov Yeshiva

National Union of Israeli Students

Shikun & Binui

Bank Julius Baer & Co. Ltd.

Israir Airlines

Israel Airport Authority

Teva Pharmaceuticals

Tel Aviv Municipality

Ampa Group

Rami Shbiro Group

Abou Yehiel Group

Ramat Gan Municipality

Africa Israel

Migdal Group – Insurance and Finance

Aura Israel

Ashdar, of the Ashtrom Group

Metropolis Urban Renewal

Meshulam Levinstein Group

Z.F. Building Company

Gindi Holdings

Ari Real Estate (Arena) Investments Ltd.

ICR – Israel Canada – Reem Group

Kata Group

Dunietz Group


Allied Group

Mr. and Mrs. Shinel and Maria Stein

Work highlights

  • Represented the Stein family before the Supreme Court in a ruling where the court dismissed an appeal by the Israel Land Tax Authority.
  • Represented high-tech company Amdocs before the Supreme Court in a precedential ruling where the court dismissed the tax authority’s appeal and declared that the expenses involved in providing meals to employees in a dedicated area are not part of the employee benefit itself.
  • Represented Shikun & Binui, Azorim, ICR – Israel Canada – Reem Group, Kata Group, Aura Israel, Ashdar, of the Ashtrom Group, Dunietz Group, Metropolis Urban Renewal and others in the taxation aspects of their urban renewal projects.

S. Horowitz & Co

Real estate taxation specialist Leor Nouman, who is experienced in both domestic and international tax planning, leads the team at S. Horowitz & Co. M&A-related tax matters, wealth management, taxation of charities, and issues around the withholding of tax are among the various matters covered by the tax group, which is engaged for such work by both public and privately trading companies. Indirect taxation and customs expert Ophir Kaplan is a further key name in the team, as is certified accountant and experienced litigator Moti Saban. The firm is particularly noted for its disputes capability, demonstrating a strong record in litigating novel and contentious sector-specific tax points, including with regards to the energy industry.

Practice head(s):

Leor Nouman

Other key lawyers:

Ophir Kaplan; Moti Saban; Michael Azulay

Key clients

Veolia Group

Perrigo Group

The Israel Electric Corporation

Bank Hapoalim Ltd

Ambridge Europe and Euclid Transactional

The Weizmann Institute of Science (WIS) and Yeda Research & Development Ltd (the WIS technology transfer arm)

The Hebrew University of Jerusalem (HUJI) and its subsidiaries

Elyakim Ben-Ari Group

Ms. Drorit Wertheim and related entities

Vontier Group

Bright Pixel Capital (Sonae IM)

Private Equity Minorities I K/S

7-Eleven Group

Bet Shemesh Engines Ltd (BSEL)

Brown Hotels Group

Raicol Group

Tikehau Capital Group

Dubek Group

Jewish National Fund UK

Forever Living Group

Work highlights

  • Advising and representing the Veolia group regarding the taxation of the sale of the group’s Israeli operations, including acting for the client in multiple legal tribunals simultaneously.
  • Advising The Weizmann Institute of Science and Yeda Research & Development on various tax matters concerning several commercial issues, including regarding non-profit tax ememption.
  • Providing tax advice and representation of IEC in the sale of power plants, which raised complex disagreements with the ITA as for the classification and valuation of the sold assets.

Yossi Elisha Calderon & Co.

Yossi Elisha Calderon & Co. represents a number of large Israeli enterprises and holding groups, as well as real estate and urban renewal companies, providing advice on matters such as international taxation and indirect tax. The team is jointly led by experienced land tax expert Yossi Elisha and Benny Calderon, whose work includes providing tax advice to local authorities and municipal governments. Urban renewal specialist Yarden Avidani-Akirav and former Tax Authority attorney Barak Maimon are also names to note.

Practice head(s):

Yossi Elisha; Benny Calderon

Other key lawyers:

Yarden Avidani-Akirav; Barak Maimon

Key clients

Elco Group

Electra Group

Sella Issta Israeli Real Estate Ltd.

Aura Israel

Eldan Group

Etz HaShaked Group

Bulthaup Investments

Compilation of Real Estate and Urban Renewal Companies

Ashdod Port

Albar Group


Hachshara Insurance Company

Red Sea Real Estate of the global Red Sea

Institute of Tax Consultants in Israel

Israel Bar Association

Bank Hapoalim

Yenot Bitan

Avis Israel

Gabay Group

Carmel Wineries

Allied Real Estate


IDF Veterans Disabled Persons Association

Ramat Gan Municipality

Work highlights

  • Represented Elco Group in taxation matters including appeals against tax assessments.
  • Advising Electra Group, including its subsidiaries, in appeals against tax assessment and transactional matters.
  • Providing ongoing support to Ashdod Port in the taxation aspects of its operation.

Ziv Sharon & Co. Law Office

Well regarded by peers and clients alike for its tax litigation expertise, Ziv Sharon & Co. Law Office has a strong record in claims, appeals, class actions and Supreme Court petitions. The firm is staffed by a number of former Israeli Tax Authority and state attorney lawyers, providing expert opinions, tax planning and consultancy services as well as court representation. Claims handled by the firm often require sector-specific tax understanding in areas such as professional sport and education. The team is led by Ziv Sharon, founder of the firm and former chairman of the Tax Forum of the Israeli Bar. Further key names in this boutique outfit include the ‘proactive‘ and ‘detail-orientedYoad Frenkel; real estate tax specialist Orit Koch; and Guy Bar-On, who is experienced in transactional support work and has a particular focus on the oil and gas industry. Amit Glick is another key contact.

Practice head(s):

Ziv Sharon

Other key lawyers:

Orit Koch; Guy Bar-On; Amit Glick; Yoad Frenkel


‘Ziv Sharon & Co. Law office is a very creative and smart tax boutique law office. It is far more aggressive from other offices I know and I’m impressed by their great professional service as well as from their knowledge in tax.’

‘I have been working with Yoad Frenkel of Ziv Sharon on Israeli and international tax issues. They have been extremely proactive and have taken complete management of the files – even when other countries and professional are involved.’

‘Very, very impressed with Yoad Frenkel. Proactive, detail-oriented, pleasant manner, knowledgeable.’

Key clients

Maccabi Tel Aviv Basketball Club


Yaniv Garty, former CEO of Intel Israel

Kfir Kugler

Mr. Eddi Rosen

Triple M Power Plants Ltd.

R.S. Accord of the Adi Zim Group

Hexa Solutions Ltd.

Egged Israel Transport Cooperative Society Ltd.

Azrieli Group

Hagag Group and its owner and founder Mr. Zachi Hagag

Kibbutz Kfar Masaryk

Eldar Group, of the Ashtrom Properties Group

Ms. Galia Kut

Work highlights

  • Provided representation for Maccabi Tel Aviv Basketball Club in an appeal against a tax assessment in connection with foreign sportsman player status and break payments.
  • Represented Technion, a science and technology research university, in an appeal against a tax assessment with the aggregate disputed tax amount standing at ~NIS267.4m.
  • Represented the CEO of Ezugi, co-founder of Gamesmart and VP of Evolution, a Swedish company traded on the Stockholm stock exchange, in settling his tax residency status.

Alter Attorneys at Law

Spearheaded by ‘exceptional lawyerAnat Tenne, Alter Attorneys at Law’s team is noted for its specialisation in the taxation of capital and trusts, VAT and corporate taxation. Other core workflows of the practice include complex M&A, and taxation in real estate, energy and infrastructure projects, where Nir Horenstein is the key contact. The team also includes international taxation and overseas funds expert Udi Shostak and capital market taxation specialist Helena Ben-Baruch.

Practice head(s):

Anat Tenne-Engel

Other key lawyers:

Nir Horenstein; Udi Shostak; Helena Ben-Baruch


‘The team is very professional. They helped me with personal transactions and also with corporate transactions. In both, they were very sensitive and solved complicated issues with creative ideas. They are client-oriented, very efficient and cost-effective.’

‘Very professional. Domain experts. Very pragmatic in their legal thinking. Trying to get the best outcome for the client while minimising costs. Very responsive and always willing to help with any matter or question. Willing to help with matters unrelated to the case pro bono. I never had to wait for a response from them.’

‘Deep knowledge and experience of the taxation system and authorities in Israel, conservative and great understanding of the client needs and best advice till execution.’

‘The office provides professional support in tax matters, carefully examining each individual case. The office recognises the importance of professional cooperation with professionals in the field, in order to reach a complete and thorough analysis of the matter and on this basis choose the most appropriate way to handle the case.’

‘An outstanding team of dedicated, diverse, and competent lawyers. I have been working with them for several years and they are a real pleasure. The team works in impeccable cooperation.’

‘High integrity, ability to think outside the box, collaboration, and high competence in all disciplines. Anat Tenne-Engel is an exceptional lawyer.’

‘The team has provided us with top-notch legal services in dealing with complex legal and procedural issues of international taxation.’

‘Anat Tenne and Nir Horenstein are both very professional and competent. They use their vast experience to handle complex issues in different areas. They are very straightforward and reflect the state and options of the company as they are.’

Key clients

Bank Hapoalim


Bank Leumi

Harel Group


Siemens AG

Siemens Energy AG




Parfums Christian Dior

Engel Invest

SUMMIT Real Estate Holdings

Azrieli Group

Aviv Group


Herzliya Municipality

Livermore Investments


Shikun & Binui

Dalia Energies

Prashkovsky Group


Vital Hotels

Aridan Holdings




MAN Energy Solutions

Amot Investment

Work highlights

  • Represented the partnership between Shikun & Binui and Edeltech in regard to the tax aspects of their NIS4.25bn acquisition of the Ramat Hovav power plant.

Amit, Pollak, Matalon & Co. Advocates and Notary

Led by experienced property and land tax specialist Doron Levy and trusts expert Racheli Guz-Lavi, the tax team at Amit, Pollak, Matalon & Co. Advocates and Notary is well placed to advise on both high-net-worth individual and urban renewal or real estate transactional mandates. In particular, the group is a popular choice for Israeli infrastructure and energy companies. Yifat Weiss, who previously worked in the legal department of the Israeli Tax Authority and brings this perspective to the team is also central.

Practice head(s):

Doron Levy; Racheli Guz-Lavi

Other key lawyers:

Yifat Weiss


‘It’s a multidisciplinary firm with great talent. Usually a one-stop shop for legal services and that’s very convenient for clients.’

‘I mainly work with Doron Levy and Racheli Guz-Lavi. I find the team very experienced and creative in providing solutions “out of the box”. Very responsive to me and to the need of my clients and successfully building long-term relations.’

Key clients

Azorim Construction (1965) Ltd.

Efi Capital

Green Oil Ltd.

Mr. Hanan Elituv and Mr. Joey Schwebel (Gottex Group)

Israel Infrastructure Fund (IIF)

Nano-X Imaging Ltd.

Sweetwood Ventures

Tidhar Group

Timora Real Estate Fund

Work highlights

  • Acting for Israel Infrastructure Fund on the formation and fundraising efforts for its fourth fund, including seeking a preliminary tax approval.
  • Advised Green Oil on all tax aspects of the transaction for the acquisition of control of troubled oil company Bazan.
  • Representing Azorim Construction (1965) in a successful negotiation which resulted in a very significant reduction of its tax liability.

Ben Ami, Bigon & Co

With a strong emphasis on the renewable energy sector, Ben Ami, Bigon & Co houses a team of tax experts who routinely advise multinational groups, trusts and start-up companies on a wide range of tax-related matters, encompassing structural planning, restructuring and complex M&A deals. The team is jointly led by cross-border restructuring procedures expert Gilad Ben Ami and Ran Bigon, who also specialises in global restructuring and complex taxation issues, including cryptocurrency.

Practice head(s):

Gilad Ben Ami; Ran Bigon


‘A strong and dynamic team of professionals with in-depth experience in international taxation.’

‘The team is competent and professional. They have a deep understanding of what they do. They are also pleasant to work with and meet deadlines. As for innovation, they are very up-to-date with the latest developments in their field.’

‘I have worked with Gilad Ben Ami and Ran Bigon. Both are super professional and competent in their field. They react quickly to requests and meet deadlines.’

‘We have been working with this firm for about two years, and we are very happy to cooperate with them due to their unique experience in international taxation, extensive global network, in-depth knowledge of multi-jurisdictional tax systems, client-oriented approach, holistic perspective, and creative problem-solving approach.’

‘What makes Gilad Ben Ami and Ran Bigon the best tax advisors is their extensive knowledge of the tax systems of various jurisdictions, exceptional availability and service, and a unique ability to see the big picture. Both Ran and Gilad are creative in finding solutions tailored to our business needs in each transaction.’

‘Gilad Ben Ami is one of the best in his profession. In his work he demonstrates a true understanding of business and provides pragmatic, efficient and business-oriented advice. He is very responsive.’

‘Bigon Ben Ami is a law firm specialising in international taxation, led by experienced owners who have consistently provided successful guidance to both individuals and companies. What sets this firm apart is its unwavering commitment to a personal and professional approach, which ensures continuous assistance and availability to clients.’ 

‘Gilad Ben Ami is a lawyer specialising in international taxation. His dedication to his clients is evident and commendable. With a solid base of knowledge and experience, he brings professionalism and confidence to his work. Gilad’s approach is transparent and ensures that clients are well-informed and comfortable. I highly recommend Gilad Ben Ami to those looking for a competent and client-focused international tax expert.’

Key clients

IBI Investment House

Buligo Capital

Arbel Fund

Solaer Renewable Energies (publicly traded)

Brazilian Government – Israeli Branch

Sarens Belgium

Vroon B.V.

Short Wave Pharma Inc / Psych Capital Limited


Intellexa Limited

Work highlights

  • Advised IBI Investment House, a publicly traded Israeli company, on the intricate tax implications associated with hedge funds.
  • Advised Buligo Capital, providing an array of tax advisory services, including an examination of both the company’s tax matters and the tax concerns of its diverse investors.
  • Advised the Brazilian Government – Israeli branch (Apex Brazil), the governmental body responsible for overseeing economic ties between Israel and Brazil, including addressing the taxation aspects in Apex’s operations within Israel.


A deep roster of high-net-worth individuals and investors routinely turn to BRACHA & CO for its specialism in crypto-related projects, trusts, investments, NFT initiatives and blockchain-based technologies. The team also regularly represents government entities on highly sensitive issues, while also handling complex anti-money laundering procedures. Practice head Itay Bracha is the key contact, while Rami Bracha notably focuses on real estate transactions and urban renewal projects. With specialisation in corporate taxation, cryptocurrencies and complex financial taxation structures, Benny (Baruch) Yona is also recommended.

Practice head(s):

Itay Bracha

Other key lawyers:

Rami Bracha; Benny (Baruch) Yona


‘I have worked with many law firms in the field of taxes, but this is the best firm for me. They offer the best service, and are very professional. Most of the employees there worked at the tax authority, and they have an excellent practice. Very creative.’

‘Most of the lawyers worked at the Tax Authority in managerial positions and come with excellent practice. People who think outside the box but don’t take risks and fully disclose the risk-takers to the client. Very knowledgeable about the law.’

Key clients

Rafael Advanced Defense Systems Ltd.

Intercure Ltd.

Groupe BMF

Pereg Spices

Bank Leumi Le Israel Ltd.


Altshuler Shaham Investment House

The Fortune Group


Shareholders of CTS Group

The Diamonds Club

Noiman Brothers Holdings

Alhel Group and its controlling shareholders, the Halfon Family

M.B.S Group

Work highlights

  • Represented Rafael Advanced Defence Systems in the taxation aspects of more than $700m in sales deals of defence systems to the governments and defence forces of Greece and Finland.
  • Represented Pereg Spices, a leading spices wholesaler and retailer, in a sale of 50% of its holdings to Sugat at a company value of NIS220m.
  • Represented Altshuler Shaham Investment House in obtaining an exemption on withholding tax at source on deposits of NIS1.4bn for 2022 and tax compliance on NIS1.5bn in digital currencies activities under Altshuler’s digital currencies arm, Horizon.

Erdinast, Ben Nathan, Toledano & Co

Erdinast, Ben Nathan, Toledano & Co’s tax team routinely advises national and international clients from the high-tech, real estate, finance and insurance sectors. It is well versed in the tax aspects of M&A, tax planning and structuring, while also handling complex tax litigation before various administrative tribunals and the Israeli courts. Practice head Eran Lempert is particularly active, and Tal Alon notably focuses on the planning and execution of transactions.

Practice head(s):

Eran Lampert

Other key lawyers:

Tal Alon

Key clients

Yahoo Inc.


Walmart Inc

Permira Growth

365 scores

Work highlights

  • Represented Yahoo and Apollo in the Israeli and international tax aspects of a joint venture related to a long-term commercial agreement between the two listed companies.
  • Acted for Isracard in the tax aspects of its contemplated privatisation and acquisition by Harel Biutach via a reverse triangular merger.
  • Advised Permira Growth on the tax aspects of its acquisition of shares in BioCatch, the first investment of the Permira Growth fund in an Israeli company.

Joulus Gazit & Co.

Joulus Gazit & Co. advises major banks and real estate companies on real estate tax issues, including urban renewal projects, the planning and structuring of complex transactions, and the taxation aspects of insolvency proceedings. The team is jointly led by ‘Israeli tax law expertRam Joulus and ‘high-calibre professionalRachel Gazit and includes Gil Chen, known for handling complex property tax, income tax, VAT and inter-generational transfer transactions.

Practice head(s):

Ram Joulus; Rachel Gazit

Other key lawyers:

Gil Chen


‘High professionalism, availability at all times, personal attention and courtesy, ability to cooperate and think outside the box.’

‘The legal team is highly competent and always tries to find the best solution to any tax problem that we may bring to them during the regular course of our work, whether in the firm’s area of expertise, i.e. insolvency, receivership, liquidation processes and banking, or in our personal business matters.’

‘Rachel Gazit, in particular, is a high-calibre professional who provides an excellent, efficient and wise service with great kindness.’

Key clients

Bank Hapoalim Ltd.

Israel Discount Bank Ltd.

Bank Leumi Israel Ltd.

Israel Discount Bank of New York

Hermetic Trust (1975) Ltd.

Reznik Paz Nevo Trusts Ltd.

Israel Postal Company Ltd.

Mishmeret Trust Ltd.

Red Sea Group

R.2.M. Corporation Ltd.


Opticana Holdings 2001 Ltd.

Israel Credit Cards Ltd.

Keren Hayesod – United Israel Appeal.

Federman & Sons (Holdings) Ltd.


SimilarWeb (TASE)

Work highlights

  • Acted for the Red Sea Group and its subsidiary Yam Suf Hotels on all tax-related issues for many years.
  • Accompanied subsidiaries of the Discount Group and handling all tax aspects related to the establishment of the Kiryat Bank project, a transaction estimated at over NIS1.8bn.
  • Acted for various parties within Bank Hapoalim in relation to the taxation of real estate transactions, loan transactions, as well as insolvency proceedings.

Dr. M. Druker & Co. - Advocates & Notaries

Spearheaded by seasoned tax specialists Moshe Druker and Ori Druker, Dr. M. Druker & Co. - Advocates & Notaries handles a variety of civil and criminal tax issues spanning corporate tax restructuring, tax assessments, real estate taxation issues, and investigations on behalf of a wide range of real estate developers, businessmen and government companies, as well as clients from the insurance and telecoms sectors. Both highly praised by clients, Miki Michaelovitz and Eyal Tzidkiyahu are also noted.

Practice head(s):

Moshe Druker; Ori Druker

Other key lawyers:

Miki Michaelovitz; Eyal Tzidkiyahu


‘Druker & Co. is a firm of highly professional tax consultants. They are extremely knowledgeable about Israeli tax matters and, together with a network of first-class international tax firms, are able to provide a high-quality product to Israeli clients in Israel, to foreign clients seeking tax advice for investment or immigration to Israel, and to Israeli entrepreneurs regarding the tax aspects of their business operations abroad.’

‘Dr. M. Druker & Co. provides superlative legal tax analysis and is the best in its field in Israel, with decades of experience in national and international tax law. The firm provides access and individual attention in a way that is second to none.’

‘Ori Druker has a keen intellect and always stays at the forefront of his field. He is considered a leading lawyer and trusted advisor. Besides providing excellent and strategic legal advice, Ori offers a very personal service and is completely approachable.’

Key clients


Mr. Dan Gertler and DGI (Dan Gertler International) Group of Companies

Howden Israel

Wengrovsky Family and their companies: Pama Leasing Ltd., Orda Print Industries Ltd. and Isralux Ltd.

David Czapnik & Sons. Ltd.

Prof. Nitzan Bichachou and Dr. Yuval Yaakobi

Bezeq the Israeli Telecommunication Corp Ltd.

Mr. Boris Podolsky

Eldav Investments Ltd.

Gabso Group

Rafaeli Group


Ram Engineering

Ram in the City

Work highlights

  • Represented Zim in a significant reclassification of the tax Zim is paying the State of Israel on its global operations, from corporate tax to Tonnage Tax.
  • Represented the Wengrovsky Family and their companies Pama Leasing, Orda Print Industries and Isralux in a corporate restructuring and other matters.
  • Represented David Czapnik & Sons in a corporate restructuring and family wealth planning involving a complex corporate holding structure.

Shibolet & Co.

With significant expertise in cross-border matters, Shibolet & Co.’s tax group notably advises clients from the fintech and high-tech sectors on a range of contentious and advisory tax matters spanning M&A and corporate restructuring, international tax planning and VAT issues. Practice head Miri Bickel is noted for handling both civil and criminal tax disputes. The team also includes transactions specialist Ibrahim Atrash and Vered Meller, who focuses on real estate and general tax assessments.

Practice head(s):

Miri Bickel

Other key lawyers:

Ibrahim Atrash; Vered Meller


‘Cutting-edge tax advice and structures.’

‘Miri Bickel – knowledgeable, creative, fast thinking and extremely efficient.’

Key clients

Ping Identity



Desktop Metal, Inc. (NYSE: DM)


Hub Data Security Ltd

Rail Vision LTD

CartiHeal (2009) Ltd.

Vonage Apps


DiA Imaging Analysis Ltd.

Work highlights

  • Advised Ping Identity Corporation regarding the tax aspects of the acquisition agreement to buy Thoma Bravo, a leading software investment firm.
  • Advised Desktop Metal on the $1.8bn merger and share exchange with Stratasys.
  • Advised ZecOps, which has created a tool for analysing and implementing optimisation processes in the cyber-attack field, on an agreement for Jamf to purchase the company.