Tax in Israel

Fischer Behar Chen Well Orion & Co

Fischer Behar Chen Well Orion & Co handles contentious and non-contentious tax matters, with particular expertise in M&A tax structuring, real estate taxation, VAT disputes and tax assessments. Anat Shavit has broad expertise, encompassing income tax, VAT, real estate tax and employment-related tax. She is also regularly sought out by multinational and domestic companies to assist with cross-border tax structuring. In a recent highlight, she advised Intel Corporation  on the tax aspects of its purchase of Mellanox Technologoies for $6.5bn. Senior associate Sagit Avital Assaf  is a key name for municipal tax matters. He has extensive experience representing large companies and municipalities in Israel in proceedings to reduce municipal tax liabilities, fees and development levies.

Practice head(s):

Anat Shavit

Other key lawyers:

Sagit Avital Assaf; Anit Shavit


‘In Fischer Behar Chen Well Orion & Co I found a great team that works well together. Updates are running smoothly among the team, as well as any correspondence needed to fully support the case. They carefully select the people that are needed to work on each case, not involving too many lawyers, but providing enough manpower to produce the optimal service. All these aspects are unique to the firm.’

Key clients

J.P. Morgan

Bank of America

Intel Corporation

Grubhub, Inc.


The Hebrew University of Jerusalem




Servotronix Motion Control Ltd.

Go Global

Mekorot – Israel National Water Co

Ybox Real Estate Ltd.

Frutarom Industries Ltd.

Israel Ports Company

Ness Technologies

IDE Technologies

Kamada Ltd.

Shikun & Binui

Almi Group

Sufrin Group

Talshir Group Ltd.

Amot Investments Ltd.

Acro Group

Gazit Globe

Work highlights

  • Advised Grubhub, alongside Kirkland & Ellis LLP, on the tax aspects of the $150m acquisition of Israeli campus food ordering company Tapingo.
  • Assisting AIG with the Israeli tax aspects of W&I insurance coverage in numerous M&A transactions.
  • Acting for Groupon in a VAT tax assessment performed by the Israeli VAT Authorities concerning the taxation of unredeemed vouchers issued by Groupon.

Goldfarb Seligman & Co.

Goldfarb Seligman & Co.'s tax is engaged by clients, including leading international and Israeli corporations, cryptocurrency platforms and high-net-worth individuals, to advise on income tax, capital gains tax, inheritance tax and VAT. The group also handles the tax structuring of high-value M&A; disputes with tax authorities; the tax aspects of import and export law; and international trade law. Liat Faig-Neuwirth has considerable expertise in indirect tax and VAT and Liat Graber is well versed in assisting with tax regulation in all areas, having previously served as Deputy Legal Adviser to the Israel Tax Authority. Practice head Tal Atsmon has a broad workload but particularly notable strength in the structuring of trusts for tax purposes and supporting hi-tech companies with establishment in Israel and various regulatory issues.

Practice head(s):

Tal Atsmon

Key clients

AIG Inc.


The Goldman Sachs Group, Inc.

Credit Suisse

Yandex N.V.

Dell EMC Corporation

Symantec Corporation

SodaStream International Ltd.

Bank Hapoalim B.M.

Arison Group


Adidas Israel Ltd.

Medtronic plc

A.L. Ten Bis Ltd.

Shufersal Ltd.

Menivim – The New REIT Ltd.

Property and Building Group

Isracard Ltd.

Synopsys Inc.

Alony Hetz Properties and Investments Ltd.

Work highlights

  • Advising Bank Hapoalim B.M. on tax matters, including all executive compensation and option matters.
  • Acting for Yandex on all tax matters related to the establishment of its activity in Israel.
  • Assisting SodaStream International with various tax matters.

Gornitzky & Co.

Gornitzky & Co. has a core focus on contentious matters before the Israel Tax Authority (ITA) and the Supreme Court, and on advising clients on the tax aspects of high-value M&A and investments. The team handles novel and high-stakes litigation for corporations and high-net-worth individuals, which often pose major ramifications for clients and the industries in which they operate. 'Top-of-the-line professionalDaniel Paserman acted for Broadom Semiconductor in four separate proceedings relating to the ITA's claim that the company's business model restructuring involved the sale of functions assets and risks which should therefore be subject to capital gains tax, a position which, if accepted, could deal a major blow to the start-up and hi-tech industry in Israel. Shlomo Aviad Zider is very active in disputes before the ITA and various civil and criminal proceedings relating to tax law. Pinhas Rubin  and Gil Grady are other key names. Ehud Katzenelson was promoted to the partnership in 2019.

Practice head(s):

Daniel Paserman

Other key lawyers:

Daniel Paserman


‘Gornitzky is considered the leading firm in the field of tax in Israel. I know that when I turn to Gornitzky, I get the best response the market has to offer in all tax areas. They have professional depth, vast experience, courage and creativity.’

‘Daniel Paserman understands the needs of his clients and knows how to analyse the issue brought to him from a broad and profound perspective, and to provide a comprehensive and high-quality solution to the problem.’

‘Paserman’s sharpness and wisdom on the one hand, and being approachable on the other, along with his excellent professionalism makes working with him a very pleasant and positive experience.’

‘Head of the firm Pinhas Rubin, one of the leading and well-known lawyers in the history of Israel, is truly a unique phenomenon in the legal field.’

Key clients


Warburg Pincus Fund

Delek Group


Deutsche Bank






Work highlights

  • Represented Delek Hungary in the process of tax litigation in an appeal that the ITA submitted to the Supreme Court, after the District Court, in a landmark precedential decision, ruled in favour of the client.
  • Acting for Bar Refaeli in a dispute with the ITA regarding her residency for tax purposes.
  • Representing Jerusalem Economy in a pending tax litigation case, before the Israeli Supreme Court.

Herzog Fox & Neeman

Herzog Fox & Neeman's 'preeminent' tax practice is involved in a high volume of tax structuring concerning M&A transactions for well-known international corporations. The firm's wider services include representing clients in various industries, including major NGOs, in tax audits before the ITA and advising high-net-worth individuals and trusts on tax planning and mitigation in terms of estate administration and trust settlements. 'Industry leadersMeir Linzen and Guy Katz are notable for their involvement in legislative developments, most recently regarding the ITA's committee looking into a major reform of the country's international taxation regime. Linzen specialises in international M&A taxation and corporate structuring, whereas Katz is known for regularly representing high-net-worth individuals, trusts and families in major disputes before the ITA. Yuval Navot leads on corporate tax. Ofer Granot specialises in multi-jurisdictional tax litigation, tax audits and administrative tax proceedings. Eitan Ella and Michal Lavi were made up to partner in 2019.

Practice head(s):

Meir Linzen


‘In my opinion they provide supreme service as they have the following: a wide spectrum of analysis, the ability to provide practical solutions and quick responses.’

‘The team’s technical skills are unparalleled. Their creativity in solving complex domestic and international tax issues sets them apart.’

‘Guy Katz and Meir Linzen both have deep experience and judgement and the technical knowledge base to give clear and practical advice on complex problems that in many cases have not been judicially or administratively considered.’

Key clients


Oaktree Capital Management

ICC Industries Group

Mellanox Technologies

Merhav Ampal Energy Holdings

Consortium of Financial Institutions (JP Morgan, Goldman Sachs, Credit Suisse, and Citi)

Silver Creek Capital

International Fellowship of Christians and Jews (IFCJ)

Dynamic Yield

888 Holdings plc., Inc.

Aminim Group

Bank Julius Baer

Hutchison Telecommunications International

Israel Electric Company


Work highlights

  • Acted for on an $800m cutting-edge transaction that involved a cash consideration and stock consideration and required complex cross-border tax planning and tax rulings from the Israel Tax Authority.
  • Represented Oaktree in a dispute with the ITA regarding the tax that should apply with respect to two transactions for the sale of its shares in Veridis.
  • Advised PepsiCo on the tax aspects and structuring of its acquisition of SodaStream for $3.2bn, which included creating a bespoke holding structure for the shares of the target company.

Meitar law offices

Meitar law offices' 'expert and efficient' team is frequently instructed to advise major international companies on the tax structuring of M&A transactions. The group also handles transfer pricing; assists companies with tax-efficient compensation relating to senior employees; and advises investment managers and investors on the formation of various funds. Eldar Ben-Ruby has experience of tax planning and structuring for inbound and outbound M&A, fund formation and advising high-net-worth individuals on their tax dealings in Israel. Senior counsel Michael Bricker is involved in a high volume of the department's cross-border M&A and contentious tax matters, leveraging his international background, having worked in New York, Munich and London in management positions for large companies. Shaul Grossman is a key name for international taxation. Keren Shitrit and Meir Akunis is also noted.

Practice head(s):

Eldar Ben-Ruby

Other key lawyers:

Eldar Ben-Ruby; Michael Bricker


‘Strong team for M&A, corporate structuring and employee stock plans. ‘

‘Meir Akunis has deep transactional experience in M&A and employee stock plans.’

Key clients


Melisron Group




Palo Alto Networks




Merck Sharpe & Dohme Corp




Viola Partners

JP Morgan International Bank

Ensco plc

Seeking Alpha

Work highlights

  • Acted for Thoma Bravo, together with Kirkland & Ellis LLP, on the tax aspects of its acquisition of Imperva for $2.1bn in cash.
  • Acted for ClickSoftware and Francisco Partners on the $1.35bn sale of Clicksoftware to Salesforce.
  • Assisted, together with Kirkland & Ellis LLP, Qlik Technologies, Inc., a Thoma Bravo portfolio company, with its acquisition, by way of a reverse triangular merger, of Attunity, for approximately $560m.

Shekel & Co.

'Smart and creative' boutique firm Shekel & Co., handles the tax aspects of high-value M&A transactions and is regularly engaged in litigation regarding areas including export transactions, VAT, transfer pricing and withholding tax. Yaniv Shekel's stellar position in tax law is evident in his previous appointment as chairman of the Income Tax Committee of the Israel Bar Association. He is representing Noble Energy, Delek Group and others in court appeals including filing a lawsuit regarding excess royalties. Ofer Elboim has kept busy recently representing Israel's major banks and credit card companies in various regulatory disputes. Binyamin Tovi is also noted.

Practice head(s):

Yaniv Shekel

Other key lawyers:

Yaniv Shekel; Ofer Elboim


‘They have a group of very good partners. They are very professional and practical.’

‘Yaniv Shekel is very knowledgeable, practical, and efficient. Whenever I need a tax advice for me or for my clients he is the first point of call.’

‘Yaniv Shekel and Binyamin Tovi are exceptional and highly professional lawyers.’

Key clients


Noble Energy

Apax Partners

Bank Hapoalim

Gazit Globe

Colmobil Group

Azrieli Group

Maccabi Healthcare Services

Israel Discount Bank

Haargaz Group


Discount Investments


Clal Industries Group

Aroma group

Ofer family

Psagot Investment House

Delek Drilling


Work highlights

  • Advised Sizmek on its sale of a line of activities to Amazon, involving various tax issues.
  • Acted for Nesher Israel on the tax aspects of its 50% shareholding sale to Taavura group.
  • Representing Israeli credit card companies, Isracard, Leumi Card and CAL, in VAT litigation.

Amit, Pollak, Matalon & Co. Advocates and Notary

Amit, Pollak, Matalon & Co. Advocates and Notary's 'very knowledgeable and professional' team predominantly advises companies in various sectors, particularly real estate and investment funds, on all of their dealings with the Israeli Tax Authority arising from corporate transactions and large-scale projects. Highlights included advising Tidhar Construction on the tax structuring of various transactions pertaining to large-scale construction projects throughout Israel, including the construction of the Microsoft Campus through a high-value long-term lease agreement. Doron Levy is 'outstanding'. Racheli Guz-Lavi has experience advising on the taxation of trusts, in addition to corporate and indirect tax. Associate Yifat Weiss, who previously worked for PWC Israel and EY Israel, has particular strength in the tax structuring of high value M&A.

Practice head(s):

Doron Levy

Other key lawyers:

Doron Levy; Yifat Weiss


‘Excellent tax practice together with hi-tech experts makes the difference as they are able to provide an integrated team.’

‘The service includes top-notch professional tax advice.’

‘Doron is available and accessible 24/7. No matter is too complex or difficult for him to provide or obtain advice that is both sound and result orientated. It is a pleasure to work with him. Even in complex situations he remains calm, focused and committed to finding a practical solution and a sound outcome.’

‘Doron Levi is one of the best tax lawyers in Israel. He is professional and smart. He provides the best service in the industry.’

Key clients

Tidhar Investments Ltd.

Clal Insurance Company Ltd

The Nielsen Company (NYSE: NLSN)

Mr. Benjamin Steinmetz (BSG Group)

Azorim Investments in Development and Construction Company Ltd. (TASE: AZRM)

Israel Infrastructure Fund 3, L.P.

Peninsula Investment Fund Growth for mid-sized businesses and Peninsula Group Ltd. (TASE: PEN)

Gottex Brands Holdings Ltd – Zara Israel

G Medical Innovations Holdings Ltd (GMV:ASE)

Tokyo Electron Israel

Work highlights

  • Advising Peninsula on all taxation aspects of its activities.
  • Assisting IIF with its formation, fund-raising efforts and investments in Israeli and Israeli-related companies operating in Israel’s infrastructure sector.
  • Acting for LGT on regulatory and taxation matters pertaining to its Israeli clients.

Benjamini & Co.

Benjamini & Co. is a key name for real estate clients. It advises on a range of corporate transactions and large-scale projects, which entail representation before the ITA regarding betterment tax, income tax, VAT and tax structuring assistance. The firm's broader offering includes supporting clients to manage the voluntary disclosure of assets and advising on the taxation of equity-based awards. Yair Benjamini and Sagiv Ron jointly head the team. Doron Elmekiesse and Shahar Strauss are other key practitioners. Shiran Ida, previously at the Israel Tax Authority, and Elizabeth Krishmarov, a former employee of IBI Capital's trust department, are the names to note at associate level.

Practice head(s):

Yair Benjamini; Sagiv Ron

Key clients

Motorola Solutions, Inc.

Uber Technologies Inc. (NYSE: UBER)

Spark Capital II, L.P

JUUL Labs, Inc.

Hewlett Packard Enterprises, Inc.

Google, Inc.

Apple Inc.

Kardan NV, Kardan Real Estate Ltd., Netanel Group Ltd., Almog 38 Ltd.; Alami Igal & Co. Ltd.; Galim Dimri – TAMA 38

Broadcom Inc. (NASDAQ: AVGO)

Microchip Technology Inc. (NASDAQ: MCHP)

Lenox Investments Ltd.

DBAG Phoenix Investment SARL

eToro Group Ltd.

The Israel Canada Group (TASE: ISCAN)

Yuvalim Group Ltd.

Yesodot Migdal Association – Migdal Ha’Emek

Ze’ev Eshel Holdings Ltd.

Work highlights

  • Advising TPG Capital on investments in Israeli companies, for a total amount of approximately $150m.
  • Assisting Kardan Real Estate, Netanel Group, Almog 38 and others on tax matters that arise in the context of numerous urban renewal projects with a total value of NIS1bn.
  • Acting for DBAG Phoenix Investment Sarl on the tax aspects of a NIS100m share-exchange transaction with Israeli company G & G Biotechnology.

Eitan Mehulal Sadot, Advocates & Patent Attorneys

Eitan Mehulal Sadot, Advocates & Patent Attorneys' department handles contentious matters before the ITA and all of Israel's courts. Its caseload includes tax appeals for high-net-worth individuals relating to the changes to the Israeli Tax Ordinance, applications for tax benefits for corporations, double taxation disputes, import tax disputes and class actions regarding excessive pricing. Noa Lev Goldstein, who is able to draw on previous in-house experience in senior positions within the Israeli Tax Authority, represents foreign and domestic taxpayers and companies before the ITA in disputes regarding corporate tax, real estate tax and international taxation. Yaron Mehulal handles tax planning for international corporations.

Practice head(s):

Noa Lev Goldstein

Other key lawyers:

Noa Lev Goldstein; Yaron Mehulal

Key clients


Boston Consulting Group Ltd.

Adama Group

UTC (Pratt and Whitney)

Biosense Webster Ltd

Israel Natural Gas Lines

Zvika Friedman CPA

A. Tirer Law Office

Fox Ltd

David Lubinski Ltd

Strauss Group Ltd

Abbott Nutrition


Gadot Chemicals Terminals (1985) Ltd

Import Of Record Israel Ltd

Brenmiller Energy Ltd

Fruits of Moshav Ltd

Vega Vegan Products Ltd

Work highlights

  • Acted for businessman, Shlomi Reisman, in tax litigation regarding the classification of consideration paid to him in favour of selling a listed industrial company.
  • Representing Poliran Profiles in a legal procedure held at the District Court regarding its eligibility for tax benefits, according to the Encouragement of Capital Investments Law.
  • Acting for a company shareholder in a major arising following changes in the Israeli Tax Ordinance concerning forced dividend distribution applied retroactively.

S. Horowitz & Co

S. Horowitz & Co's tax practice is particularly dominant in the field of real estate and infrastructure, where it represent clients in VAT disputes, tax assessments and municipal tax liability claims, as well as providing general tax structuring advice. Other work includes assisting with cross-border tax structuring during corporate transactions; acting for individuals in voluntary disclosure cases; and advising fintech clients on the tax aspects of ICOs. Leor Nouman, who serves as co-chairman of the Real Estate Taxation Committee and as chairman of the Tax Committee of the Israel Bar Association, and Ophir Kaplan are key names. Associate Zmira Arbel is also of note due to her work for multinational and domestic companies in relation to corporate tax, M&A, real estate transactions and many other areas.

Practice head(s):

Leor Nouman

Other key lawyers:

Leor Nouman; Ophir Kaplan; Zmira Arbel

Key clients

Flying Cargo Group

Perrigo Group (PRGP)

Shikun & Binui Solel Boneh Infrastructure Ltd (TASE: SKBN)

Arkin Group

The Israel Electric Corporation (IEC)

Dubek Group

Delek US

I.V.M. Minrav Sadyt

Veolia Group (EPA: VIE)

Chengdu Kanghong Pharmaceutical Group Co., Ltd.

Safe Charge Group

Work highlights

  • Acting for Veolia Group on a NIS25m tax assessment discussion with the ITA concerning a NIS1bn transaction.
  • Assisting different companies in the Arkin Group with several tax matters under discussion with the Israeli tax authorities, one of which concerns a NIS40m tax assessment discussion with the authorities.
  • Representing Shikun & Binui Solel Boneh Infrastructure in a dispute concerning a municipality tax liability for the Red Line stations.

Tulchinsky Stern Marciano Cohen Levitski & Co.

Tulchinsky Stern Marciano Cohen Levitski & Co. handles the tax structuring of M&A transactions, advises investment funds on the tax aspects of their investments in companies in Israel and regularly acts for companies seeking to obtain tax withholding exemption certificates in relation to certain transactions from the ITA. Isaac Marciano is notable for his involvement in the firm's recent M&A transactions, in addition to his expertise acting for clients in complex regulatory matters regarding tax withholding applications, tax assessments and many other contentious issues. Elad Mirvis is also noted.

Practice head(s):

Isaac Marciano

Other key lawyers:

Isaac Marciano

Key clients

Teva Pharmaceutical Industries Ltd. (TASE: TEVA)

Orbotech Ltd.

Jerusalem Venture Partners (JVP)

The Caesarea Edmond Benjamin de Rothschild Foundation and The Caesarea Edmond Benjamin de Rothschild Development Corporation Ltd.

Advanced Vision Technology (A.V.T.)

Fingenom Ltd.

The Board of Trustees of the Leland Stanford Junior University

U.S. Venture Partners

XSeed Capital

Advanced Dicing Technology Ltd.

Work highlights

  • Advising Teva on a range of complex domestic and international tax issues, including Israeli tax aspects of its acquisition of Allergan.
  • Assisted Orbotech with its $3.4bn acquisition by KLA-Tencor.
  • Advised Orbotech on a range of tax assessment issues, including a range of income tax assessments.

Yaron-Eldar, Paller, Schwartz & Co. Law Offices

Yaron-Eldar, Paller, Schwartz & Co. Law Offices advises public and private companies on tax efficient structuring and restructuring spanning multiple jurisdictions, tax assessment disputes, VAT and income tax matters, and the tax aspects of corporate transactions. The group has additional expertise in customs, where it handles disputes regarding the applicable tax rate for the import and export of products. Tali Yaron-Eldar is advising the shareholders and investors of RealOneX Venture on worldwide tax planning to ensure the related to its restructure. Other key names include Rany Schwartz, Gilad Ben-AmiYossi Baruch and Ori Stanescu

Practice head(s):

Tali Yaron-Eldar

Other key lawyers:

Tali-Yaron Eldar

Key clients

Flo Live

Isramko Negev 2 LP

Navitas Petroleum

Reindeer Energy

Ayalon Motors Ltd.

New Era

Global Seven Group

INX Limited

RealOneX Venture

Work highlights

  • Advising Flo Live, a company that developed a cloud-based IoT platform that bridges between devices, connectivity and vertical applications supporting the latest technologies.
  • Acting for Isramko Negev 2 LP on tax assessments that were issued to the LP by the ITA in respect of recognition of income and tax assessments regarding the classification of income at the hand of the interest holders.
  • Assisting INX with all international taxation matters.

Yigal Arnon & Co

Yigal Arnon & Co's 'professional' team is particularly active in advising on the tax structuring of M&A deals and investments, as well as during objections and appeals before the ITA. The group also acts for high-net-worth individuals and families in tax assessment appeals concerning asset transfers and various other tax planning matters, and represents major corporations in high-value transfer pricing, income tax and VAT disputes, with a focus on the technology sector. Ofir Levy specialises in creating tax efficient structures for global technology corporations and Israeli companies, as well as representation in audits and negotiations with the ITA. Eran Lempert is also noted.

Practice head(s):

Eran Lempert; Ofir Levy

Key clients

Nvidia Corporation

Intel Corporation


PayPal Holdings

Hewlett Packard Enterprise

IBM International Group B.V.

Oracle Corporation

Electronics for Imaging

General Electric Lighting

Applied Mterial Inc

Snap Inc.

AlgaTechnologies Ltd.

Magisto Ltd.

Palo Alto Networks

J.P. Morgan Limited

Work highlights

  • Handled the tax aspects of Nvidia Corporation’s acquisition of Mellanox Technologies.
  • Advised cybersecurity company Palo Alto Networks on two simultaneous acquisitions of Twistlock and PureSec for a reported $500m.
  • Advised Super-Pharm on the tax aspects of the sale of 33% of its shares, held by Leumi Partners, Discount Capital and Leon Koffler, to Union Group for a total of NIS600m.

Yossi Elisha Calderon & Co.

Yossi Elisha Calderon & Co. specialises in advising on the tax matters aspects of M&A, debt restructuring, the establishment of funds and trusts and project finance transactions, with a particular emphasis on the real estate industry.  In the contentious space, the group represents clients, predominantly large real estate companies, in VAT and tax assessment rulings before the Israeli Tax Authority. Yossi Elisha and Benny Calderon are advising Elco Group on numerous projects in Israel, including handling the tax-related aspects of acquisitions and the securitisation of real estate assets, and VAT.

Practice head(s):

Yossi Elisha; Benny Calderon

Other key lawyers:

Yossi Elisha; Benny Calderon

Key clients

Elco Group and the Electra Group

Sella Capital Real Estate Ltd.

Ashdod Port

Almog Yam Suf Real Estate (Papushado Group)

The Institute of Tax Consultants in Israel

Golan Telecom

Bank Hapoalim

Prashkovsky Group

Leading law firms in Israel

Ampa Real Estate

Work highlights

  • Advising Ashod Port on the tax aspects of the port’s activity.
  • Acting for Papushado Group on ongoing tax matters related to its diverse financial activities in Israel and worldwide.
  • Assisting Prashkovsky Group with tax issues relating to urban renewal projects, and demolition and construction projects.

Ziv Sharon & Co. Law Office

Ziv Sharon & Co. Law Office has expertise advising real estate companies on the tax aspects of commercial transactions and residential projects; handling VAT disputes; and managing compliance with voluntary disclosure requirements. The firm also represents high-net-worth individuals in disputes before the ITA and the Supreme Court and arbitration proceedings, including land appreciation claims matters and tax assessment appeals. Ziv Sharon represents companies and individuals in tax appeals, refunds and claims arising from the purchase or sale of land. Orit Koch  is a key name for real estate taxation. Yoad Frenkel and Amit Glick are other key names.

Practice head(s):

Ziv Sharon

Other key lawyers:

Ziv Sharon; Orit Koch

Key clients

Top-Gum Candy Industries Ltd.

Mr. Ze’ev Rom

El-Al Airlines Ltd. (TASE: ELAL

Dor Alon

Dor Gas

Yossi Maiman

Amot Investments (TASE: AMOT)

Mr. Shlomo Nechama

Egged Israel Transport Cooperative Society

Africa Israel Investments Ltd (TASE: AFIL)

David Shield and Passport Group

Work highlights

  • Representing Top-Gum Candy Industries in a tax dispute related to the Capital Investment Encouragement Act.
  • Representing Ze’ev Rom in a NIS25m NIS tax assessment appeal to the Israeli Supreme Court.
  • Acting for El-Al Airlines in a withholding tax assessment.

Alter Attorneys at Law

Tax boutique Alter Attorneys at Law focuses on international tax planning and handles a wide range of disputes before the ITA and at all court levels. Anat Tenne has a strong track record of representing clients in disputes before the tax authorities involving capital settlements, trusteeships, internal tax and various other matters. Amichai Pery specialises in income tax, international taxation and employee remuneration.

Gross, Kleinhendler, Hodak, Halevy, Greenberg, Shenhav & Co.

Gross, Kleinhendler, Hodak, Halevy, Greenberg, Shenhav & Co. specialises in undertaking tax audits for corporations and advising on the tax aspects of major transactions, including M&A and project finance. The group also handles tax-related matters for capital and investment funds. Oren Biran has experience acting for high-net-worth individuals on the tax aspects of trusts, investments and cross-border issues, as well as expertise advising on the tax structuring of venture capital funds, private equity funds and real estate funds. Shai Fahima joined as a partner in 2019.

Practice head(s):

Oren Biran

Other key lawyers:

Oren Biran



Key clients


ARRIS International PLC



Aviv Ventures


Deutsche Telekom Capital Partners


Finisar Corporation



State of Mind Ventures



83 North



Work highlights

  • Acting for Arris International on the tax aspects of its acquisition by CommScope for approximately $7.4bn.
  • Advising Amazon on M&A transactions, restructuring of the company’s cloud services and direct and indirect tax liabilities in Israel.  
  • Assisting a fund client with tax issues relating to activity in Israel and abroad, also regarding tax issues relating to a member of the GP of the fund.

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

Dr. M. Druker & Co. - Advocates & Notaries' 'solution-oriented' team is instructed by real estate companies to advise on the tax aspects of major acquisitions, sales and financing arrangements. The team is also regularly engaged to handle income tax matters. Moshe Druker heads the team. Eyal Tzidkiyahu specialises in advising real estate companies on various tax matters and serves as a member of the Taxation Committee and the Customs, Excise and VAT Committee of the Israel Bar Association. Ori Druker advises on withholding tax, income tax and managing the tax implications of international company relocations.

Practice head(s):

Moshe Druker

Other key lawyers:

Eyal Tzidkiyahu; Ori Druker


‘Ori Druker, who I have worked with for many years, is extremely professional and holds expertise and experience that enables me to completely rely on his professional opinion.’

Key clients

DGI (Dan Gertler International) Group

Optimal Plus Ltd.

Formula Vision Technologies Ltd. (TASE: FVT)

Ram Engineering Works Building and Breakwaters Ltd.

Zim Integrated Shipping Services

Gabso Group

AZORIM Investment & Development Co (public)

Rassco, of the Isras Group

Bezeq the Israeli Telecommunication Corp Ltd. (TASE: BEZQ)

David Czapnik & Sons Ltd.

Max Stern Yezreel Valley College

Itzik Tshuva Group Ltd.

Ham-Let (Israel Canada) Ltd. (TASE: HAML)

The Shechter Group

Shefi Packaging Ltd.

Senior scientists at The Weizmann Institute of Science

Howden Broking Group Limited.

Work highlights

  • Advising Dan Gertler International on ongoing tax advice, especially in relation to The Fleurette Group, a major investor in the Democratic Republic of Congo.
  • Assisting the Gabso Group with all tax matters, including the taxation of real estate and capital investments.
  • Assisting Howden Broking Group, part of Hyperion Insurance Group, with receiving an exemption from withholding tax.

Moshe Mizrachi, Noach, Kriegel & Co

Moshe Mizrachi, Noach, Kriegel & Co advises a wide variety of clients, including large domestic financial services companies, public and private sector companies and trusts, on the full gamut of international and domestic tax issues. Moshe Mizrachi, former General Counsel of the ITA, stands out for his role in shaping important legislation in recent years, including Amendment 168 of the Israel Income Tax Ordinance.

Pearl Cohen Zedek Latzer Baratz

Pearl Cohen Zedek Latzer Baratz's tax department is frequently instructed by companies requiring tax structuring advice concerning corporate transactions, such as M&A, involving the sale of IP and subsequent exposure to capital gains tax. The firm also has expertise handling VAT disputes and acting for international clients in a variety of corporate restructuring processes, including buy-outs and divestments, which entail significant tax implications. Team lead Henriette Fuchs has experience in international tax structuring in terms of inbound and outbound transactions, and indirect tax.

Practice head(s):

Henriette Fuchs

Other key lawyers:

Henriette Fuchs


‘Excellent consultants on international taxation and VAT issues.’

Key clients

ISS Global A/S EMEA Ltd/Inc

General Electric

Impresa Pizzarotti & Co SpA

ForAfric – Mill group

Big Shopping Centers Ltd

GigaWatt Global Coop

Datorama Ltd

BioTime  / Cellcure

Plasticon Europe BV

Implisit Ltd

Bonobot Technologies Ltd


Gevasol Holdings BV

XCD Exceed Ltd

WBO group

CEE Hotels group

Eydenberg group

Big Shopping Centers

Picafuel Ltd

Virtu Financial Services

Wolverine Asset Management

Greycroft Fund



Lely International NV

Ocean Data Ltd

TIIN Capital B.V. – Dutch Sec. Fund

Heramed Ltd

AppsVillage Ltd

OrelTech GmbH

NFT Inc & NFT Ltd

Work highlights

  • Advising ISS Global on all tax matters concerning an intended divestment from Israel (part of a large number of worldwide ISS divestments), by the globally operating ISS group.
  • Acting for Inc on an ongoing basis regarding a variation of tax and strategic tax structuring matters.
  • Assisting Impresa Pizzarotti with the international tax structuring and planning issues regarding a PPP project for a new road to Jerusalem, with an estimated construction expense of NIS1bn.

S. Friedman & Co. Advocates & Notaries

S. Friedman & Co. Advocates & Notaries' tax department has particular expertise in the real estate, shipping and education sectors. It regularly advises on corporate transactions, VAT arrangements and disputes, and tax structuring of company reorganisations and incorporation of new companies in Israel. Doron Schweppe, who is a member of the Israel Bar Association's Tax Committee, stands out for his knowledge of the tax regime relating to the higher education sector, demonstrated by the fact he acts for a large number of universities and academic institutes in Israel.

Practice head(s):

Doron Schweppe

Other key lawyers:

Doron Schweppe

Key clients

Weizmann Institute of Science

University of Haifa

Tel Aviv University

Hebrew University

Ben-Gurion University

Association of University Heads (VERA)

Palram Industries (1990) Ltd. (PALRAM)

Maersk Line (“Maersk”)

Total Upgrade Enterprise Ltd.

Summit Real Estate Holdings Ltd.

Mount Hermon Ltd.

B. Keren – Properties (98) Ltd.

Amphenol Tel-Ad Ltd.

A. Henefeld Metal Works Ltd.

ICMC- Israel Coins and Medals Corporation

Klil Industries Ltd.

Matomy Media Group (Matomy)

Yefe Nof Transport Infrastructures

RADA Electronic Industries Ltd. (NASDAQ: RADA)

Lev HaMifratz

MSN Real Estate Entrepreneurship and Marketing

The Amos Luzon Group (“Luzon”)

Petroleum & Energy Infrastructures Ltd. (“Tashan”)

The Israel Shipyards

MSC (Israel) Ltd.

The Israel Chamber of Shipping

Zim Integrated Shipping Services Ltd.

Gav-Yam, Bayside Land Corporation Ltd.

Maccabi Haifa Basketball Team

Work highlights

  • Advising Vera on a VAT levy on payments by universities and to foreign service providers.
  • Acting for Palram Industries on deductions of taxation at source due to dividend distribution.
  • Assisting Total Upgrade Enterprise with the taxation aspects of an urban renewal project.

Shibolet & Co.

Shibolet & Co.'s 'responsive' practice advises corporations on the tax structuring of M&A and other forms of investment. It has notable expertise assisting fintech companies, particularly cryptocurrency platforms, with the tax aspects of ICOs and STOs and other matters pertaining to their establishment in Israel. The team also acts for individuals and companies throughout the process of voluntarily disclosing their offshore accounts and assets. Contentious tax matters are another strength. Miri Bickel and Benny Kalifi jointly head the team. Vered Meller is also noted.

Practice head(s):

Benny Kalifi; Miri Bickel

Other key lawyers:

Miri Bickel


‘In addition to dominance in all traditional fields of taxation, the firm has a deep knowledge of developing areas of taxation, such as cryptocurrencies and ICOs.’

‘Vered Meller is very attentive, practical, and an expert in corporate tax planning, as well as being extremely knowledgeable in the tax structuring of cryptocurrencies and ICOs.’

Key clients

Aon Israel Insurance Agency Ltd.

LiquidApps Ltd.

Quata Services Inc.

Gamefly Inc.

Trendlines Incubators Israel Ltd.



PCB Technologies

Malca Amit Ltd

Poalim Capital Market

NICE Systems

Ernst & Young

Fahn Kanne

Grant Thornton

Shtainmetz Aminoach & Co

Bancor (Bprotocl Foundation)

Lear Corporation

Rimonci Capital

Work highlights

  • Acting for the Bprotocl foundation and its founders on all tax matters.
  • Assisted Aspectiva with the tax aspects of its acquisition by Walmart, including obtaining a favourable ruling from the tax authorities and issues associated with its Israeli tax liability.
  • Acted for Ramot and its shareholders on all tax-related issues relating to the company’s purchase by CBRE Group, including representation before the Israeli Tax Authorities and obtaining a favourable ruling from the tax authorities.

Prof. Bein & Co. Law Office

Prof. Bein & Co. Law Office's tax practice acts for public, private and governmental companies in civil and criminal litigation, in addition to guiding companies through the tax structuring of commercial transactions. Dan Bein, who previously served as chairman of the Israel Bar - Haifa District Tax Committee, is a key member of the practice. Yoav Bein and Liora Bein-Alon  are also of note, with expertise in planning, development and property tax, and criminal and civil law, respectively.


BRACHA & CO's 'innovative and business-oriented' tax department is known for its expertise handling the tax structuring of corporate transactions. It also handles voluntary disclosure requirements; tax audits for numerous insurance companies; and deals with the tax implications arising from international information exchange transactions between major investment banks. The firm also acts for large foreign investment funds, including those based in China and France, on the tax structuring of their investments in Israeli companies. Itay Bracha is a key name, particularly for fintech-related tax matters.

Practice head(s):

Itay Bracha

Other key lawyers:

Itay Bracha

Key clients

International Information Exchange

Cornerstone International Industries


Electro Hanan



Work highlights

  • Assisting Electro Hanan with tax planning and representation before various tax authorities.
  • Advising Tarya on tax matters.
  • Acting for Gindi Investments before the Israel Tax Authority and the National Insurance Institute.

Raveh Haber & Co.

Raveh Haber & Co.'s tax practice focuses predominantly on advising managers of investment funds on structuring and investment activity. Gil Raveh has a wealth of experience advising  investment funds, high-net-worth individuals and companies involved in joint ventures on a broad range of tax and finance matters, including acquisition and disposal transactions, the tax aspects of employment contracts, family trusts and cross-border assets.

Zysman, Aharoni, Gayer & Co (ZAG-S&W)

Zysman, Aharoni, Gayer & Co (ZAG-S&W) predominantly advises real estate companies and financial services companies on corporate tax and VAT arising from transactions and major projects, which entails dealing with the Israeli Tax Authority, often by filing requests for pre-rulings. Additional expertise spans trust taxation, customs tax and dealing with voluntary disclosure procedures. Boaz Feinberg has considerable experience acting for corporations and high-net-worth individuals on pre-ruling applications, international tax matters, trust structuring and various types of negotiations with the ITA.

Practice head(s):

Boaz Fienberg

Other key lawyers:

Boaz Fienberg

Key clients

Eran Nadav

Reuven Shapira

Es-Ko International


Techelet Media Ltd.

Tamid Group

Diebold Nixdorf

Adi Leibovitch

Clinton Ephron

Martin Pepper

Academy of Management, Inc.

Brinks Ltd.


Onward Israel Internships and Opportunities Ltd.



W.I.C group Ltd. World Com Finance ltd

Bet Batia(Kfar Saba) Ltd.

Keren Grinspoon Israel Ltd. (cc)

Lahav Executive Education Ltd.

Work highlights

  • Advising Diebold Nixdorf on tax issues concerning real estate, corporate and VAT.
  • Assisting Brinks Israel with tax issues relating to financial regulation, corporate issues and VAT.
  • Acting for Kaefer on tax issues relating to financial regulation, corporate and VAT.